Translated by
2019/05/23 21:19:19

Online data exchange between outlets and tax administration (the cash registers, POS terminals)

According to the edition of Federal law No. 54-FZ operating from 7/3/2016 "About use of the cash registers...", from 7/1/2017 the organizations and most of individual entrepreneurs should use only the cash registers (CR) of new generation (online cash register equipment). From 7/1/2018 use of the online cash register equipment will become also obligatory for payers of an UIIT and entrepreneurs on the patent. The feature of new cash desks is that all information on payments is transferred through the fiscal data operator (FDO) directly to the tax inspection. Besides, now it is necessary to specify a description of goods (services), the price, the VAT and other details determined by the law in each check.

Content

What is the POS system

POS-or Point of Sale-система is a hardware and software system which automates daily business operations of cashiers and helps owners of business to trace important data on sales, such as inventory of goods and its cost, sales growth, income, time recording of employees and other. In other words, POS is the central component of any business which assumes payment of goods or services.

POS systems based on the tablet

In comparison with stationary POS systems they has several advantages:

  • ease of service: the device can be repaired or replaced without special costs;
  • wireless connection of the device allows to avoid visible wires, and the workplace of the cashier looks tidier;
  • the known brand and attractive design of the device increase trust to the entrepreneur in the opinion of the buyer.

Current trends of development of POS systems

Mobility

Among the newest trends of development of POS systems it is possible to select mobility. Mobile Point of Sale-система or mPOS is a tablet or the smartphone which performs functions of the traditional cash register or a stationary POS system. As a rule, the software of the mPOS-solution is in parts or in full unrolled in a cloud and works on mobile operating systems, such as iOS, Android, etc. In comparison with traditional stationary POS devices, mPOS-systems more budget, compact are also easy-to-work.

While traditional POS systems are generally focused on larger enterprises, mPOS is suitable for any business model from a startup to a wholesale company. Besides, mPOS-systems will become especially profitable solution for representatives of small and medium business, having provided a low barrier of an input to start conducting sales. Will appreciate advantages of mobile POS systems and entrepreneurs with several outlets: it is easy to transfer and use portable mPOS-devices for implementation of settlement transactions in any place.

If to speak about security, then and here the mPOS system it is better than traditional POS transactions as all mobile transactions are carefully coded using point-to-point technology of enciphering. Having added a mPOS-system with a cloud solution, it is possible to be sure that in case of loss, theft or breakdown of your device, your data will be in security.

Integration of POS with new payment types

Modern rate of life requires that transaction of purchase and sale took place most simply, quickly and provided several payment methods. With the advent of a set of convenient, fast and safe payment methods it became insufficiently simple to accept cash payments or bank cards. Together with the existing and known payment types the modern POS system should support the following payment methods:

  • cash payment;
  • payment by bank cards with a magnetic band and the EMV standard (Europay, MasterCard, Visa);
  • payment without presence of the bank card (card-not-present, CNP);
  • payment by the gift certificate;
  • contactless payment using services Apple Pay Android Pay Samsung Pay, etc.

Applications for implementation of mobile payments allow clients to use safely credit and debit maps in a digital form using the mobile phone needlessly constantly to carry them with themselves. If the POS system supports mobile payment, everything that the client needs to make – simply to attach phone with the NFC device or to click payment on phone.

The mobile payment method is convenient for entrepreneurs that it helps to increase service rate of clients, to embed the loyalty program in mobile payment applications and to trace important data on sales.

Integration of POS systems into devices and services

The modern POS system cannot be provided without integration into data acquisition devices, such as printer, magnetic card reader, PIN code input device, cash register together with a strongbox, the scanner of barcodes and other peripheral devices.

Each POS solution can also be integrated with different third-party services. Such services as payment system, shipment and delivery, gift certificates, a sale of goods, the program of discounts for regular customers, the system of accounting and many other things enjoy popularity. These functions are capable to increase efficiency of your POS system, having turned it into the multifunction solution.

POS in the different industries

As each industry has the features, POS systems are developed taking into account requirements of each single business. In general, POS systems will be especially useful in retail trade, the medical industry, restaurant and hotel and entertaining business. Possibilities of modern POS solutions will help to improve both client, and entrepreneurial experience[1].

2019: The overview of the amendments approved in the third reading to 54-FZ "About use of the cash register equipment"

On May 23, 2019 it became known that the State Duma approved in the third reading of the amendment to 54-FZ "About use of the cash registers". The main change — some entrepreneurs receive a delay of application of online cash desks till July, 2021[2].

When retelling the law important parts are often lost. Type phrases "non-use of the cash registers for the individual entrepreneurs (IE)" are interpreted as a delay for all individual entrepreneurs in general. However it not so. And entrepreneurs who, will not correctly interpret amendments, can receive a penalty.

Yulia Rusinova, the director of business development of fiscal solutions of ATOL IT company told about changes.

Delays will be, but not all. That the incorrect interpretation of changes in the law did not mislead anybody and did not lead to penalties I tell about key amendments which were included into the bill.

So, receive a delay till July 1, 2021:

  • They have SP which sell self-produced goods and no hired employees.
  • Or render to SP on an UIIT and the patent which perform works services, without hired employees.

So if you knit and sell scarfs, bake and sell cakes, do massage or cut and do it alone, i.e. without hired employees, then you can postpone purchase of cash desk.

This innovation is natural in view of carrying out a pilot project in four regions (Moscow, the Moscow region, the Kaluga region and the Republic of Tatarstan) which allows entrepreneurs to register itself(himself) as self-employed and to pay a tax on income. That who would like to be registered self-employed, but has no such opportunity, the pilot did not come to their region yet, grant a delay till 2021. Now the Russian entrepreneurs on an equal footing since most likely, by that moment the project on self-employed will reach from the pilot federal level and entrepreneurs will have a choice: be registered as SP or as self-employed and depending on it to apply or not to use the cash register equipment.

It is necessary to deliver online cash desk till July 1, 2019:

  • SP on an UIIT and the patent which sell goods not of own production and which have no hired employees;
  • Entrepreneurs on an UIIT and the patent which render services or perform works and which have hired employees;
  • The organizations and SP which issued forms of the strict accounting earlier (including the transport organizations at sale of tickets by the driver or conductor in inside of the vehicle);
  • The vending machine without hired employees.

Also, important additions were published in the law. Couriers can use remote cash desk and also when rendering services out of office; the feature to create only one check without issue to the buyer for offset of advance payment or its return for housing and public utilities, protection and education is added; it is possible not to use the cash register equipment at retail sale of boot covers and delivery of the parking place together with the apartment by the owner. In addition - the order of issue of checks to passengers is defined upon purchase of the ticket from the driver or the conductor in inside of transport.

For non-use of the cash register equipment penalties for, attention, each check which is not sent to tax administration are provided:

  • For the legal entity the amount of a penalty is: from three fourth to one amount of calculation without use of the cash register equipment, but not less than 30 thousand rubles
  • For the official: from one fourth to one second amounts of calculation, but not less than 10 thousand rubles.
  • If FTS finds out that the retailer violates the rule repeatedly, and the amount of calculations which were performed exceeds 1 million rubles, then it should stop the activity for a period of up to 90 days. The official will receive disqualification for a period of one year up to two years.

2018

The overview of amendments in 54-FZ "About use of the cash registers" of June 21

On June 21, 2018 in the third (final) reading, the State Duma adopted bill No. 344028-7 which enters amendments to 54-FZ "About use of the cash registers" and is directed to optimization of the changed order of use of the cash register equipment. In particular, the name of the law changed – now it is 54-FZ "About use of the cash registers at implementation of calculations".

Anton Rumyantsev, the director of OFD.RU, made the overview of the accepted innovations.

According to the made changes, the law obliges to apply cash desks: hairdressing salons and cosmetology, the company on repair of the radio-electronic equipment, motor transport, phones and computers, the transport organizations, hunting grounds, veterinary clinics and drugstores, the companies of the sphere of trade and the enterprise of a public catering.

In turn, can't apply the cash desks (on condition of issue of the document confirming the fact of implementation of calculations) SP holding the corresponding patent which repair clothes and footwear, furniture, housing; dry-cleaners, photographer's studio, tutors, nurses, cleaning companies, home cooks; those who do keys carries out sanitary works, leases the housing. Also without cash desks it is authorized to libraries, municipal parkings and credit institutions to work.

About terminology

The law concerns all cash and non-cash payments (except calculations between the organizations and (or) SP). Determination of calculations extended: now it also offset of earlier made advance payment (for example, when implementing goods on gift cards), receiving as calculations for goods of other things (for example, at delivery of an old thing on account of the acquisition value of new (trade-in). Receiving and return of target loans on purchase of goods, works, services and also loans in a pawnshop on the security of things are considered as calculations now.

About the vending machine

Conditions under which the vending machine should apply online cash desks became known. It is officially authorized to owners of vending devices to use one cash desk (which is, for example, in DPC) for several automatic machines at observance of the following conditions:

  • the automatic machine does not sell excisable, technically difficult goods and also the goods which are subject to obligatory marking;
  • on the body of the automatic machine its serial number is openly specified.

Also since February 1, 2020 when calculating on the display of the vending machine the QR code should be displayed. It is not obligatory to issue the paper check. If the buyer until calculation did not provide mobile phone number or the e-mail address, it is possible not to send to the buyer and the electronic check. Cash desks are not necessary to those who uses mechanical vending devices (at sale of chewing gum, boot covers, etc.).

About the cash voucher

The cash voucher when calculating on the Internet should be sent to the client electronically (to e-mail or directory number), but at the same time it can be printed or not be printed at the discretion of the entrepreneur. Bank payment agents are obliged to issue to clients paper checks and if the client provided e-mail or directory number, then paper and (or) electronic.

When rendering pre-paid services — for example, holding concerts, communication services provision, rendering transport services – the check is issued to the client only at sale of the ticket (the transport card, making advance payment for communication services), but in tax now the check confirming implementation of pre-paid service also should be directed (holding a concert, trip, providing communication services). Such check should be sent to FTS no later than the next working day, but the client does not need to issue it. At acceptance of money insurance agents the cash voucher is issued (is sent) to the client directly insurer.

The check of correction makes the way if calculation was made without use of the cash register equipment. If non-cash payments for goods are carried out by the traditional order on money transfer which is made out directly in bank, then the check is issued no later than the next working day from the date of receipt by the seller of money, but no later than date of transfer of goods to the buyer).

About OFD, FN and FTS

OFD (fiscal data operators), as well as cash register equipment producers and the expert organizations, are obliged to provide in FTS the information about beneficiaries and beneficial owners according to requirements of the legislation. OFD can process fiscal data without featurelessness now (within the agreement with the user of the cash register equipment).

Besides, in the document the difficult moments connected with the cash register equipment are explained. If earlier the report on closing FC (fiscal carrier) could not be provided in FTS only during the losing or plunder of the cash register equipment, then now it can not be provided in case of a production defect, at the same time the rejected FN should be provided to FTS for conducting examination.

The user has the right to send to FTS the report on closing of FN only now after receives confirmation of OFD on adoption of all fiscal documents created by this FN.

If the entrepreneur stops the activity and it is fixed in the USRLE and the Unified State Register of Individual Entrepreneurs, the cash desk is struck off the register automatically.

Thus, the law finalized an order of use of the cash register equipment in different spheres of business, an order of providing the check and work with fiscal drives. Now the Russian entrepreneurs need only to observe it, without forgetting about penalties.

Retailers ask FTS to refuse "excess" elements which were acquired by online cash desks

The Russian retailers study and lobby through FTS the idea of direct transfer of data from online cash desks in tax and failure from "intermediaries" in this chain - the fiscal data operators (FDO) and the additional hardware. Market participants ambiguously estimate sales opportunity of such scheme.

Excess links in a system?

Dmitry Alekseev, the CEO of one of the largest retailers of electronics and home appliances in Rossiidns Digital Store, - one of those who most actively advances the idea of failure from intermediaries at transfer of data on purchases to FTS. He in detail stated the point of view on the page on Facebook in December, 2017.

In the course of system implementation of online cash desks it acquired the "unnecessary intermediaries" protected by any licenses, he wrote. Alekseev ranks fiscal drives and printers for printing of checks as like those, in particular. It, according to Alekseev, limits the competition, creates monopoly. In turn, the monopoly does not stimulate at all to monitor product quality, it and so will be purchased, Dmitry Alekseev argues.

Besides, the additional hardware leads to rise in price of transaction and additional expenses for retailers, he emphasizes in the post.

The scheme which is offered to implementation by Dmitry Alekseev
The scheme which is offered to implementation by Dmitry Alekseev
«
In the first version the system of online cash desks of all this heap was not, as it is natural. The digital economy therefore is demanded so in the world that it moves away unnecessary intermediaries and does transactions cheaper. Modern technologies allow to perform without problems the guaranteed exchange and safety of data in FTS, their fiskalization without any additional hardware. Nevertheless heard about a blockchain, - the CEO of DNS Digital Store wrote then (the punctuation and spelling are corrected by TAdviser).
»

He calls the fiscal drive absolute atavism. The certified printer of checks or the cash register are not necessary too. Can Fiskalizirovat transaction and send it to FTS the accounting program of the company, and storage of checks in tax provides check of conscientiousness, Dmitry Alekseev believes.

Among shortcomings of the existing scheme the CEO of DNS Digital Store gives also the fact that even online stores are obliged to have cash registers and to issue checks.

Later, also in December, he stated the offers on elimination of "technology intermediaries" at a meeting under the chairmanship of the head of FTS Mikhail Mishustin and his deputy.

«
Mikhail Vladimirovich hears them and is ready to accept, but system operation of online cash desks and continuation of its implementation is much more important for it. It is clear and expected, - Alekseev wrote according to the results of a meeting.
»

The Retail Companies Association (AKORT) supports this idea.

«
In the long term we consider necessary transfer of all information directly in FTS with its further processing and use, - told TAdviser in association.
»

Obstacles in a way to liquidation of intermediaries

In FTS at the time of the publication of material could not comment on TAdviser an initiative of retailers. The market participants polled by TAdviser designate the different reasons why failure from OFD and the additional hardware is impossible or inexpedient. AKORT, for example, consider that as of the beginning of 2018 there is no technical capability for this purpose. Technical restrictions in association, in particular, connect with technical capacities of FTS.

As for fiscal data operators, the correctness of existence of an intermediate link between online cash desk and FTS would be above at the moment if operators could process "Big Data" which at them collect, providing to market participants information, for example, of marketing character, consider in AKORT.

Some operators already provide similar services, however believe in AKORT that the integrated information is more interesting: "if OFD integrated the resources - it would be the break".

The director of business development of fiscal solutions of Atholl company (offers the equipment and software for trade automation) Yulia Rusinova notes that the current scheme of functioning of online cash desks was developed step by step, using system approach. She reminded that the first experiment on application of online cash desks took place in August, 2014 - – February, 2015.

«
And then simpler scheme of functioning – without fiscal drives and a large number of OFD was tested, information came to FTS directly from the accounting systems. According to the results of this experiment and the previous experience in use of the cash equipment all zones of risk in adjustment of fiscal data were revealed and the special document – "Model of Threats of Information Security of Fiscal Data, Means and Processing Systems of Fiscal Data" is developed, - marked out Rusinov in a conversation with TAdviser.
»

On the basis of this document the current scheme of work and all elements of protection, including the fiscal drive was created, she added. This device does not give the chance to adjust data, to check them at stages of acceptance of fiscal documents in OFD and FTS on which party there are means of check and formation of fiscal signs, the representative Atholl says.

«
Existence of a wide choice of OFD, and now them already 16, in our opinion, guarantee of healthy competition in the market that contributes to the development of new useful services and provides higher level of user support of cash desks, - Yulia Rusinova argues. - In the absence of OFD to provide technical support of cash solutions and it would be difficult to advise users by forces of one FTS.
»

The director of business development of fiscal solutions of Atholl company reminded that the number of already registered online cash desks exceeded 1.5 million, and transition to the new fiscal accounting of the small and micro enterprises planned for 2018 and 2019 still is necessary.

In the fiscal data operator OFD Platform note that security and data protection – the most important components of work with fiscal data. Introduction of fiscal drives instead of the electronic control tape of protected (ECTP) was connected with it. The fiscal drive ensures safety and enciphering of data in checks, and OFD, in turn, - confidentiality and uninterrupted document transfer in FTS. Before it just was not, the representative of the company in a conversation with TAdviser said.

The company also considers that the markets of services OFD and fiscal drives develop, and it means such advantages as the beneficial prices, a wide choice and flexibility of solutions, operational service for the end customer.

«
And, of course, with the advent of infrastructure of OFD new opportunities of analytics and work with data opened. The whole world and Russia plunge into digital economy more and more. Perception of OFD as "intermediary" already in the past. Today the fiscal data operator – the full-fledged partner for business, and the main trend of work of OFD: "data of the client – for the client", - argue in the company. - The entrepreneur transferring checks to the fiscal data operator in reply obtains unique information on the most different indicators of sales, and this information can be enriched with other sources, and it will become as a result even more valuable.
»

The CEO of the company on LiteBox trade automation Roman Arifullin believes that most likely, in the nearest future failure from fiscal data operators will be impossible as there is a service component: someone should give technical support and respond to the requests in case of errors. Now FTS has no call center which would be responsible for technical failures, he noted in a conversation with TAdviser.

«
As for fiscal drives, it is impossible to leave for good from cryptoprotection or other protection: confirmation of correctness of data is required. Otherwise, there is a danger of counterfeit of checks, - Arifullin argues. - Besides, the fiscal drive performs function of temporary storage - if Internet connection was gone, and the check does not go. Nevertheless, application and other methods of confirmation of information is possible: for example, the electronic digital signature which is applied in the Unified State Automated Information System and costs cheaper.
»

2017

Mass failure in work of a fiscal registrar (damage of 2.5 billion rub)

On December 20, 2017 SHTRIKH-M Group announced inclusion of a part of fiscal registrars of production of SHTRIKH-M Group in an incorrect operation mode. The possible reason - untimely updating of the version of software. The problem arose in software of the cash register equipment and is not connected with functioning of the Fiscal drive. The essence of an error was that when converting date 12/20/2017 in an internal format of the device the transaction "check printing" became cyclic, i.e. could not be complete - the cash register equipment "hung up".

In total because of failure of fiscal drives about 9% of the Russian retail suffered. The association of the companies of Internet trade estimates the general loss of profit of shops as a result of failure at 2.5 billion rubles, TASS reports.

Main article: Shtrikh-M: Cashier

The number of the registered online cash desks exceeded 1 million

According to FTS for August 4, in Russia it is registered and more than 1,090,000 online cash desks work. The daily volume of calculations exceeded 70 billion rubles. Over 6 billion cash vouchers for the amount of 3.6 trillion rubles are punched. The first stage of cash reform is almost completed.

The register of FTS includes 34 producers of the cash equipment which registered 89 models of cash desks, seven expert organizations, three producers of fiscal drives. The status of fiscal data operators was received by 12 companies among which – OFD.RU (Peter-Service Special Technologies).

As noted, the fiscal data operator of OFD.RU registered million online cash desk. The owner of the happy cash register was the "Ey Kay Restaurants Russia" company which owns brands Shokoladnitsa, Coffee House, "Vabi Sabi" and others, and is engaged in development of the KFC and Pizza Hut Delivery trademarks in the system of franchizing. The million cash desk is set in KFC network in Moscow.

«
We cooperate with Shokoladnitsa group long ago and productively. Recently we implemented the big joint project with them and MegaFon of ohms on smooth operation of online cash desks on mass actions. In particular? this solution was used at all matches of the Cup of Confederations in four cities of Russia. OFD.RU provided data transmission in tax administration, MegaFon is uninterrupted communication of cash desks with the Internet, SIM cards with transfer of fiscal data on a special rate for cash desks and also the M2M-platform for management and control of SIM cards, the cash solution was provided by Nilstar company. Are glad that the million cash desk appeared at such innovation client as Shokoladnitsa, – Ekaterina Nikolaeva, the commercial director of OFD.RU noted.
»

Since July 1, 2017 passed those types of businesses which used the cash register equipment before to online cash desks — generally it is large and average retail. Till July 1, 2018, according to law 54-FZ, the entrepreneurs using an UIIT and PSN also should pass to a new system are mainly the service industry and small trade.

Results of implementation of online cash desks: on accounting — 74% of all devices

On July 1, 2017 the first stage of implementation of online cash desks in Russia was completed. According to First OFD, about 850 thousand online cash desks are registered that makes 74% of all cash registers registered in FTS.

The market of OFD totals already 11 operators, at the same time processing of fiscal data at some OFD is supposed by providing the program, i.e. such processing is not assessed with the VAT.

"Between OFD and the owner of the cash register equipment according to 54-FZ the agreement on processing of fiscal data should be signed. The first OFD addressed for explanations on this matter in FTS and got unambiguous support of the position: processing of fiscal data is a service, any programs for the purposes of fulfillment of duties provided by a new order of use of the cash register equipment, the owner of cash desks does not purchase, the VAT is subject to payment" — the CEO of First OFD Alexander Yemelin explained.

The Federal Tax Service promised to be loyal to those taxpayers who did not manage to pass by July 1 to the cash register equipment of a new sample, but at the same time signed delivery agreements of cash registers, fiscal drives and service of the fiscal data operator.

Meanwhile, transition to the new cash register equipment will continue. Since July 1, 2018 all entrepreneurs dealing with acceptance of cash irrespective of the system of taxation, will have to pass to new cash desks

FTS delayed transition to online cash desks for entrepreneurs

The Federal Tax Service issued the letter N MMB-20-20/96 @ in which it is told about a possibility of a delay of transition to online cash desks for entrepreneurs.

FTS charged not to make responsible the taxpayers who did not pass to online of the cash register equipment at accomplishment of the following conditions:

  • the taxpayer has the delivery agreement of the fiscal drive in reasonable time before the end of action of CJ or till a certain deadline of a possibility of its use
  • there is an opportunity to use devices which allow to issue to buyers on paper carrier confirmation of the fact of calculation, until emergence of a possibility of compliance to requirements about use of the cash register equipment.

In the letter it is specified that the cash desk used earlier on an old regime of use of the cash register equipment and struck off the registration register can act as the similar device. Any special requirements, such as existence or lack of CJ, upgrade to the document printer, etc. should not be imposed to this device.

FAS permitted "Yandex" to earn from data from online cash desks

"Yandex" received razresheniyefederalny tax administration (FTS) on processing of fiscal data of the cash registers (CR), Interfax with reference to representatives of the company reported. FTS also confirmed issue of permission.[3]

«
The technologies of "Yandex" connected with data analysis, machine learning and other directions give us the chance to create new hi-tech products for business based on the obtained and generalized data. These analytical tools will help the companies and business owners to draw conclusions about business performance, to make better management decisions and to optimize activity, - reported in the press service of "Yandex".
»

Data on purchases from cash registers will be on sale to everyone

Fiscal data operators which on the law which became effective since February 1, 2017 began to be engaged in collecting, storage and transfer in an online data mode from the cash registers in tax administration (FTS) will be able to analyze and sell these data. In this respect the OFD Platform company has precise plans — one of five licensed operators in Russia. Moreover, according to the CEO of OFD Platform Anton Rumyantsev, all other operators also think of earnings on analytics.

"We have all information from checks, and we can sell some aggregated analytics to the market" — Rumyantsev says. At the same time he emphasizes that the described data are depersonalized — the information about what specific people make these or those purchases, operators do not locate[4].

Who exactly can appear among clients of his company, Rumyantsev did not begin to report, but on his further explanations it was possible to conclude that it is, for example, about large-scale users of cash desks — retailers. According to the top manager, it is much less profitable to develop and support own systems of analytics to shops.

OFD Platform is sure that data in very many information cuts can be interesting to the market. It is possible to systematize them on regions, on time of purchases, according to the nomenclature, by average checks and so forth.

On Rumyantsev's estimations in 2017 the number of the new or replaced upgraded cash desks entered in which the electronic protected control films (CJ) will be succeeded by fiscal drives with a data transmission option on the Internet will be about 1.2 million. In 2018 this park will increase still approximately by 2 million. At the average annual price of services of the operator for one cash desk at the level of 3 thousand the approximate size of the market of standard services will be 9.6 billion.

Possible sizes of the market of analytical services in OFD Platform did not estimate yet. However Rumyantsev does not exclude the probability that income from such analytics can sometime exceed in his company profit on basic services on data transmission. At the same time in this basic market "OFD Platform" hopes to service not less than 25-30% of all Russian clients — even taking into account that already in the nearest future the number of the licensed operators should increase from five to ten.

How to pass to a new order of the cash register equipment

  • From February 1 to July 1, 2017 all cash registers (CR) it is necessary to register online, and CJ in cash registers is subject to replacement on FD (fiscal drive). The fiscal drive signs the check with individual fiscal sign.
  • Each check is stored in the fiscal drive and also goes to FTS in electronic form through the fiscal data operator (FDO). The address OFD is specified in the cash register equipment settings and checks will go to that OFD with which the agreement is signed. As of the end of November, 2016, on the website of FTS five fiscal data operators are specified. Their quantity will shortly grow.
  • As before, the cashier is obliged to issue to the buyer the paper check. But now, at the request of the client, the copy of the check should be sent him by e-mail. The electronic check under the law is equated to the check issued with the cash register equipment. Since 2018 electronic checks will become obligatory, and paper, on the contrary, can be issued on demand.
  • FTS obtains information on all perfect sales from the fiscal data operator. All information on calculations is stored in electronic form and is available in FTS and at the fiscal data operator.

54-FZ: now in "1C:ERP", "1C: Trade Management" and "1C: Integrated Automation"

1C within the comprehensive program of support of a new operating procedure with the online cash register equipment according to 54-FZ announced release of updating of the flagman solution "1C: ERP Enterprise Management 2", the widespread trading system "1C: Trade Management 8" (editions 10.3 and 11.0) and the 1C: Integrated Automation 8 system (editions 1.1 and 2.0).

In upgraded versions of software products 1C connection of online cash desks of a new sample is implemented. Now programs work with most cash register equipment widespread models of the companies "ATOL" and "Shtrikh-M". The list of the equipment certified on compatibility with programs of 1C constantly extends.

Functioning with the fiscal drive cash register equipment is from now on ensured: registration, a re-registration, closing after use term. The format of the data transferred to cash desk conforms to the requirements of "Formats of fiscal documents" of version 1.0 set by FTS.

All 54-FZ details established by the law, including a description of goods (services), the price, the VAT are specified in each retail check.

For support of the new legislation in a line of modern solutions of 1C developers use uniform "Library of the connected equipment 2.0". Such approach provides methodical unity of solutions 1C and timely implementation of changes.

Earlier products "1C: Retail", "1C: Small Business Management" and 1C: Accounting "8" with similar opportunities were already released.

Along with planned updates of programs 1C implements a user support package of measures. Through the whole country work more than 900 "Competence Centers of 1C on 54-FZ" based on the qualified partners of 1C who are well knowing the relevant legislation and having experience with the cash register equipment. They help all organizations and entrepreneurs including to those which did not use cash registers earlier or did not use any programs for trade automation.

Partners of 1C assist in the choice of programs 1C for automation of trade also transition to new versions of programs, sale and implementation of the programs supporting requirements of the legislation, training of managers, sellers, technical specialists, consultations on the choice of the cash register equipment, the help in connection of the cash register equipment to programs 1C, connection of cash desks to fiscal data operators within 1C-OFD service, the help in registration of cash desks in a personal account of the taxpayer in FTS and the help in receiving and setup of the qualified electronic signature (QES).

2016

The cash equipment in connection with changes 54-FZ will cost insurance companies 2.5 billion rubles

More than 2.5 billion rubles will make costs of insurance companies for purchase of the new cash equipment in connection with entry into force of amendments to 54-FZ "About use of the cash registers at implementation of cash monetary payments and (or) calculations using electronic payment instruments". Such data contain in a research of service of mobile acquiring 2can&ibox about influence of the last legislative modifications on insurance market in Russia.

"In the research we were based on the data on quantity of the insurance agents (about 120 thousand) registered in the country. According to requirements of the law, insurance companies it will be necessary to equip each agent who sells insurance products, the cash registers. Taking into account traveling agent activities mobile fiscal printers (with the fiscal drive) which manufacture several companies in Russia should become the most optimal equipment for them. The average price of such printer in the market is 23–25 thousand rubles now. Proceeding from these data the assessment of the forthcoming costs of insurance companies was also carried out" — Dmitry Bogdashev, the CEO of Smartfin company (brands 2can and ibox) explains.

Amendments to 54-FZ became effective on July 1, 2016. According to requirements of the law, most the enterprises in Russia which sell goods and services to the population will be obliged to transfer information on payment acceptance to FTS through the fiscal data operators (FDO). Information on payment can be also delivered to the client by e-mail. Besides, upon the demand of the client the company will be obliged to issue the paper check if sale of goods or service took place not in the Internet. Information on payment will have to contain fiscal sign which forms using the special equipment - the fiscal drive. Replace the old control and cash equipment or modify it, according to requirements of the law, all earlier making out sales using cash registers of the enterprise should by July 1, 2017. However since February 1, 2017 the companies offering to the population goods and services will not be able to purchase and register the cash registers of an old sample.

Agents of insurance companies for payment confirmation of the insurance contract can use the forms of the strict accounting printed in special printing houses. However, since summer of 2018 of this opportunity they will be deprived and will have to provide to the client the form of the strict accounting created by the cash registers and supplied with fiscal sign. On this fiscal sign the client will have an opportunity to obtain information on payment on the website of OFD. As under the law each buyer acquires the right to demand the fiscal document equated to the check from an insurance agent, insurance companies will be obliged to equip each representative with the corresponding printing equipment of information on payment.

Considering traveling work of agents, the mobile fiscal printer which is supplied with the fiscal drive creating fiscal sign of payment and transferring information on it to OFD should become such equipment.

World deliveries of POS terminals with NFC will reach 16.1 million in 2016

Berg Insight published the report devoted to the world market of POS terminals with NFC in November. According to forecasts of the company, the market in the current year will actively grow and deliveries of POS terminals with NFC will reach 16.1 million units. The most developed regions are today Europe and North America in which 93% and 92% of POS terminals are respectively equipped with NFC. Rather popular similar terminals are in such countries as Brazil, Turkey and China. It is expected that the total quantity of POS terminals with NFC will increase with annual average growth rate in 17.9% and, thus, will grow from 45 million in 2016 to 86.9 million in 2020. Also by 2020 the share of terminals with support of NFC in a total quantity will make 77% whereas in 2016 – only 46%.

The market of mPOS-terminals with NFC will also actively develop. According to the forecast, world deliveries of mPOS with support of NFC will increase with annual average growth rate of 41% in the next four years. By 2020 their total quantity will make 32.4 million units.

54-FZ "About use of the cash register equipment at implementation of cash monetary payments and (or) calculations using payment cards"

Amendments in 54-FZ "About use of the cash register equipment at implementation of cash monetary payments and (or) calculations using payment cards" became effective in July, 2016. New requirements of the legislation concern all organizations performing calculations with the population in the territory of the Russian Federation: it is network and not network food-and non-food retail of different formats, cafe, restaurants, the hotels, beauty shops, drugstores, gas station, car services, law firms and other organizations rendering services to the population.

New order of use of the cash equipment

In July, 2016 the President Russia Vladimir Putin signed the law which obliges the companies and business owners to pass to the cash registers capable to online transfer data on each sale to the Federal Tax Service (FTS).

Since 2017 all companies performing calculations with the population in the territory of the Russian Federation will have to replace devices: it is network and not network food-and non-food retail of different formats, cafe, restaurants, hotels, beauty shops, drugstores, gas station, car services, law firms and other organizations.

The companies will need to replace or upgrade the existing devices and also to set on them special software. It changes all existing system of settlement and cash services.

The main made changes:

  • Replacement used now by CJ on the fiscal drive (FD) certified by FSB;
  • Use only the cash register equipment having functionality of transfer of fiscal data on the OFD servers;
  • Information transfer from the cash register equipment through the Fiscal Data Operator (FDO) in FTS.
  • Replacement of the current state registry of the cash register equipment by registers of per copy accounting of the cash register equipment and FN;
  • Application of the qualified electronic signature (QES) for registration of the cash register equipment on the portal of the cash registers;
  • Failure from the obligatory user agreement cash register equipment with the maintenance centers (MC);
  • Validity period of a key of fiscal sign in FN - not less than 13 months (for seasonal works, simultaneous use of 2 systems of taxation, the cash register equipment not transmitting through OFD); - not less than 36 months (the service industry, the simplified system taxation, preferential taxation, an UIIT, and some other);
  • Possibility of transfer of the check in electronic form to the buyer (since 2018 without fail)
  • Emergence of the expert organization of OFD, the cash register equipment, FN estimating a technical condition of equipment.

Implementation time

  • Since 9/1/16 voluntary beginning of work on a new system, obtaining status OFD by the organizations, registration of the expert organizations.
  • Till 2/1/17 registration and a re-registration of the cash register equipment according to old requirements.
  • Till 7/1/17 the cash register equipment, registered till 2/1/17 it is applied, will be re-registered, it is struck off the register according to old requirements.
  • Since 2/1/17 obligatory for registration (re-registration) of the cash registers in FTS according to new requirements, obligatory signing of the contract with OFD, transfer of fiscal data in FTS electronically everything, except those who do not use the cash register equipment.
  • Since 7/1/18 obligatory use of the cash register equipment according to new requirements everything, including the organizations and SP on an UIIT and the patent system of taxation.

The POS terminal the point-of-sale terminal (a hardware and software system for trade or the automated workplace of the cashier) installed on site where the cashier performs payment acceptance from clients. The hardware-software complex allowing to perform trade operations as it does the normal cash register. In addition to sales accounting the terminal can accumulate also other data for their subsequent analysis. The POS terminal has an interaction interface with the user for simplification of search of the necessary goods and obtaining its characteristics — the prices, expiration dates, the summary, etc.; formations of fiscal checks; delivery calculation; accomplishment of different reports.


The main participants of the new scheme of interaction of the seller and tax authorities are the buyer, the cashier, the fiscal data operator (FDO) and FTS[5].

The buyer comes to cash desk with goods which he wishes to purchase. The cashier enters information on them into the cash register equipment. The cash desk transfers this information to the fiscal drive which is responsible for their enciphering and formation of fiscal sign. Then the check with fiscal sign returns to cash desk and is printed. Right after it he is told to the fiscal data operator which verifies its authenticity and, in case of positive result, confirms receiving.

Once a day the fiscal data operator transfers all data collected by it to FTS. Thus, the tax administration daily obtains the complete information about sales of each trade enterprise for its subsequent analysis and forecasting of tax revenues.

Advantages to business

The new scheme of work bears with itself advantages not only to regulatory authorities, but also to market participants. So, today process of registration of cash desk in FTS takes several days. The new law provides electronic registration during which the seller has enough in a personal account on the website of tax administration to fill in the corresponding application form, to assure him the electronic digital signature, to specify serial number of cash desk and the fiscal drive. These data will be verified with information, stored with registers of copies of the cash registers and fiscal drives, and the seller will get the registration number cash register equipment using which will be able independently or having used services of specialists to carry out its fiskalization. Thus, according to the new procedure registration of cash desk will take only several hours. Creation of registers will also allow to check cash desk for compliance to requirements of the legislation by means of mobile application or on the website of FTS before its purchase.

According to the new law, the companies are exempted from a duty to sign the service agreement of the cash equipment with authorized by technical service center. They will be able independently to make replacement of the fiscal drive (CJ).

Today cash registers are obliged to use not all trading companies that puts them in unequal conditions. The new law practically does not do exceptions and by that puts all companies in identical conditions, allowing to nullify a possibility of unfair competition.

Information accumulated at fiscal data operators can be used with success for formation of various analytics, for example, of data of quantitative accounting of the sold products. Also owners of business will be able to exercise remote control of work of personnel. And FTS, using instruments of automatic control of sales, it is essential to reduce number of exit checks and control purchases.

2015: The bill of introduction of online cash desks in Russia

On December 28, 2015 the Government of the Russian Federation discussed the bill of universal use of online cash desks thanks to what it is going to rehabilitate a cash turnover, to save entrepreneurs from unreasonable tax audits and to increase security of the rights of consumers.

The bill which provides phased transition on use of the cash registers (CR) reporting information on calculations to tax authorities in electronic form is prepared by the Ministry of Finance and approved by the Government commission on December 22, 2015. Online information exchange will concern payments as cash, and using bank cards.[6]

The Russian outlets are transferred to the new cash registers which will report information on payments to tax authorities online
The Russian outlets are transferred to the new cash registers which will report information on payments to tax authorities online

Requirements become effective concerning again registered by the cash register equipment since January 1, 2017, concerning used by the cash register equipment — since July 1, 2017. In a voluntary order it will be possible to implement in work of online cash desk since April, 2016.

"We expect in this way and decrease in a shadow cash turnover, and increase that is actually very important, tax revenues in the budget. For unfair taxpayers penalties are provided and prescriptive limit of prosecution increases" — the prime minister Dmitry Medvedev during the last in 2015 said meetings of the Government.

He also noted that the cash registers transferring data to the tax inspection on all transactions on the Internet will be used where there is a normal communication. Otherwise it will be necessary to fix information on the special drive.

Thanks to innovations shops or individual entrepreneurs will be able to register and strike off the register the cash registers online via the website of FTS, to monitor transactions and to control business in real time and also to reduce the annual costs connected with use of the cash register equipment.

The new technology will bring practical benefits and to consumers. They will be able to receive the electronic check, independently to check its legality through free mobile application, and in case of questions — to send the complaint to the tax inspection. In 2018 is going to refuse completely paper checks for benefit of electronic.[7]

POS terminal selection terms

Producers, offering POS terminals, usually do not raise the question of their reliability. More often they place emphasis on technical characteristics and the prices. But also retailers when choosing POS terminals compare, mainly, these parameters. Seldom which of customers operates with such concept as total cost of ownership during all term of life (TCO), being limited to questions of the cost of the device and its reliability[8].

For this reason the main difficulties which retailers meet with making decision on acquisition of a system of cash services are concentrated around three areas. First, this insufficient understanding of all direct and indirect costs connected with acquisition by them. Secondly, whether improvement of service of buyers of outlet is guaranteed? And whether, at last, the guarantee of 100% of working capacity is provided? Maintenance of operational readiness 24 hours a day 7 days a week becomes more and more important factor as retailers increase shop hours, following needs of buyers.

But it is necessary to consider the fact that producers of POS terminals mean under reliability of devices sometimes absolutely not that customers expect. The producer most often guarantees to clients one year of fault-free functioning of the device. But his care of buyers should not be limited to it. At long operation and high loads the POS terminal can break. And therefore it is important that the retailer had an opportunity quickly to receive the help: that also component parts were available, and the term of their delivery was not measured for years.

What to pay attention when choosing the reliable POS terminal to? Usually criteria of this parameter are studied in two directions: reliability of the supplier/producer of the cash equipment and reliability of the device. What it is possible to give advice here?


Reliability of the supplier and producer

Trust to a brand. The first council is not something unique and is applicable far not only to the choice of the cash equipment. But, nevertheless, not always retailers follow it, and then extremely are surprised: "As so: purchased "ноунейм" - cash desk two months ago, and it does not work any more!". Conclusion: selecting the POS terminal, it is necessary to pay attention to his producer and the distributor. It is important that the line of devices was made already progressive tense, or the company bringing the new POS equipment to the market was known, and her name and reputation — are checked.

Presence in the territory of the country. It is not less important that the representations having a certain set of spare parts worked for the producer of the cash equipment in the territory of Russia. And in this case it is even not about the currency risks connected with the order of spare parts (though the retailer should think of them in advance), and about that time which will be required on reaction to the address on the happened problem.

For example, the small shop purchased the POS terminal which was developed by the company, let us assume, based in China. And here it broke. With the producer it is necessary to communicate and explain the address reason at least in English (and for quicker and effective reaction — in his native language). Then it is necessary somehow or most to send "victim" to China, or to wait until from there send parts for replacement. Naturally, repair will take some time. The next stage — sending the repaired device back in shop. It apart from cases when all this bad story is the share of national holidays (not only Russian) which can proceed from one day to one week and more. And if the arisen situation brings to the large retailer rather just inconveniences, then in small shop it or at all will paralyze business processes, or will force its owner to go for additional significant expenditure.

And here if the manufacturing company has a representation in Russia, all process considerably becomes simpler. It is not necessary to spend time and money for sending the equipment for repair — it will be carried out to short terms.

Also it is worth paying attention to the companies which not only sell the cash equipment, but also are qualified the service partner: i.e. the producer grants it the right to officially perform repair of the products. Usually they create a warehouse of spare parts that significantly accelerates process of maintenance of the POS terminal. And if the retailer also signed the expanded service contract with the service partner, then time both for reaction to the arisen problem, and for its elimination is thoroughly registered in it.

Recommendations and portfolio. Selecting the producer of the POS equipment, it is extremely useful to study its portfolio and to specify what else representatives of the market already trusted in it. Existence in the list of clients of the known names can serve as additional confirmation of reliability of the POS terminal. If the producer refuses to tell the names of the clients, it can become the "call" setting thinking whether really it is worth selecting its equipment.

Reliability of the device

Results of testings. The producer respecting himself not only POS terminals, but also any equipment for retail automation, always holds numerous testings of the development. Subjects it to the raised loadings, checks reaction to electromagnetic oscillations, and also for temperature maxima and minima. It is checked a heat - gryaze-, the moisture-proofness, capability to resist to electrostatic discharges, voltage surges. The device should collide all these nuances in the conditions of real work. Especially, if it is about cash desk which will stand in large hypermarket with high passability. Usually results of tests or specify in documentation to the device, or they can be provided at the request of the buyer.

Hardware maintenance. Retailers often neglect this factor: what it a difference whether it is easy for service engineer to disassemble the system unit and to find fault? But our experience shows: if the producer took care of that the cash desk easily understood that from it it was possible quickly and without problems to take, for example, the hard drive, then, so he thought of reliability in general, without trying to save on it. The it is easier to disassemble the device, the quicker and its repair will be more simply performed, so less time will be required on implementation of this task. As a result, the shop should not bring for a long time cash desk out of business processes that is fraught with reduction of revenue.

Perspectives on the future. Selecting the POS terminal, it is desirable to think of whether the retailer will be able to use it, for example, in five years in advance. The device released six years ago was Let's say purchased. Probability that the processor installed on it or is not issued any more is in that case high, or will shortly cease to be issued. And it means that in case of its failure, repair of the terminal will cost "kopek".

Possibility of testing. When the producer or the distributor tells beautiful and correct phrases about reliability of the devices, it, certainly, is good. But another matter when the retailer has a real opportunity to be convinced of reliability before purchase is issued.

One more moment — is admissible, on the POS terminal the insufficient number of ports is provided. Considering the established trends, it means that shortly them will be insufficiently, and in the long term the equipment will not support the required POS periphery. For example, the standard is existence of four COM ports and four USB ports today. But, as even more often the periphery uses USB ports, it is better to provide their bigger quantity.

Notes