Online data exchange between retail outlets and the tax service of the Russian Federation

Digitalization in the Federal Tax Service

Main article: Digitalization in the Federal Tax Service (FTS)

Global POS Terminal Market

Main article: POS terminals (global market)

Fiscal Data Operators (Russian Market)

Main article: Operators of fiscal data (Russian market)

Electronic cash checks

Main article: Electronic cash checks

2019

Cash registers and data transfer to third parties

Data from the presentation "Safe Analytics for Retail" by OFD.ru, November 2019, CNews FORUM

Review of Third Reading Amendments to 54-FZ "On CCP Application"

On May 23, 2019, it became known that the State Duma approved in the third reading amendments to the 54-FZ "On the use of cash registers." The main change is that some entrepreneurs receive a delay in the use of online cash registers until July 2021^[1] to^[2]

When retelling the law, important details are often lost. Phrases of the type "non-use of cash registers for individual entrepreneurs (individual entrepreneurs)" are interpreted as a delay for all individual entrepreneurs in general. However, this is not the case. And entrepreneurs who do not correctly read out the amendments can receive a fine.

Yulia Rusinova, Director for Business Development of Fiscal Solutions of the IT company ATOL, spoke about the changes.

There will be postponements, but not for everyone. So that the incorrect interpretation of changes in the law does not mislead anyone and does not lead to fines, I talk about the key amendments that were included in the bill.

So, they receive a delay until July 1, 2021:

• Individual entrepreneurs who sell goods of their own production, and they do not have hired employees.
• ISP for UTII and patent that perform work or provide services, without employees.

That is, if you knit and sell scarves, bake and sell cakes, massage or cut and do it alone, that is, without hired employees, then you can postpone the purchase of cash registers.

This innovation is natural due to the pilot project in four regions (Moscow, Moscow region, Kaluga region and the Republic of Tatarstan), which allows entrepreneurs to register themselves as self-employed and pay income tax. Those who would like to register as self-employed, but do not have such an opportunity, because the pilot has not yet come to their region, are given a delay until 2021. Now Russian entrepreneurs are on equal terms, since most likely, by that time the self-employed project will leave the pilot to the federal level and entrepreneurs will have a choice: to register as an individual entrepreneur or as self-employed and, depending on this, apply or not apply CCT.

You need to put the online cashier by July 1, 2019:

• IP on UTII and patent, which sell goods not of their own production and which do not have employees;
• Entrepreneurs on UTII and patent who provide services or perform work and who have employees;
• Organizations and individual entrepreneurs that previously issued strict reporting forms (including transport organizations when selling tickets by a driver or conductor in the vehicle cabin);
• Vending without employees.

Also, important additions appeared in the law. The remote cash desk can be used by couriers, as well as when providing services outside the office; added the ability to form only one check without issuing to the buyer an advance payment or its return for housing and communal services, security and education; it is possible not to use CCT in the retail sale of shoe covers and the delivery of a parking space together with the owner of the apartment. In addition, the procedure for issuing checks to passengers when buying a ticket from a driver or conductor in a transport cabin has been determined.

For non-use of CCP, fines are provided for, attention, each check not sent to the tax service:

• For a legal entity, the amount of the fine is: from three-fourths to one amount of the calculation amount without applying CCT, but at least 30 thousand rubles
• For an official: from one fourth to one second of the amount of the calculation, but at least 10 thousand rubles.
• If the Federal Tax Service finds that the retailer violates the rule again, and the amount of payments that were made exceeds 1 million rubles, then it will have to stop its activities for up to 90 days. The official will receive a disqualification for a period of one to two years.

2018

Review of amendments to the 54-FZ "On the use of cash registers" of June 21

On June 21, 2018, in the third (final) reading, the State Duma adopted bill No. 344028-7, which clarifies the 54-FZ "On the use of cash registers" and is aimed at optimizing the changed procedure for using CCT. In particular, the name of the law has changed - now it is the 54-FZ "On the use of cash registers in the implementation of settlements."

Anton Rumyantsev, director of OFD.RU, reviewed the adopted innovations.

According to the amendments made, the law obliges to apply the cash desks: hairdressers and cosmetology, companies for the repair of radio electronic equipment, vehicles, phones and computers, transport organizations, hunting facilities, veterinary clinics and pharmacies, trade companies and catering establishments.

In turn, individual entrepreneurs who have the appropriate patent, who repair clothes and shoes, furniture, housing, can not use cash desks (subject to the issuance of a document confirming the fact of settlements); dry cleaners, photo studios, tutors, nurses, cleaning companies, home cooks; those who make keys, carry out plumbing work, rent out their housing. Also, libraries, municipal parking and credit institutions are allowed to work without cash desks.

About terminology

The law applies to all cash and non-cash payments (except for payments between organizations and (or) individual entrepreneurs). The very definition of settlements has expanded: now it is also a set-off of a previously made prepayment (for example, when selling goods on gift cards), receiving other things as settlements for a product (for example, when handing over an old thing to set-off the cost of purchasing a new one (trade-in). Settlements are now considered to receive and return targeted loans for the purchase of goods, works, services, as well as loans in a pawnshop secured by things.

About Vending

The conditions under which vending should use online cash desks have become known. Owners of vending machines are officially allowed to use one cash desk (located, for example, in a data center) for several machines, subject to the following conditions:

• the machine does not sell excisable, technically complex goods, as well as goods subject to mandatory labeling;
• its serial number is open on the case of the machine.

Also, from February 1, 2020, when calculating a vending machine, a QR code should be displayed on the display. A paper check does not have to be printed. If the buyer did not provide a mobile phone number or e-mail address before the calculation, you can not send the buyer and an e-check. Those who use mechanical vending machines (when selling gum, shoe covers, etc.) do not need cash desks.

About the cash check

When calculating on the Internet, a cash check should be sent to the client in electronic form (to e-mail or subscriber number), but it may or may not be printed at the discretion of the entrepreneur. Bank payment agents are obliged to issue paper checks to customers, and if the client submitted an e-mail or subscriber number, then paper and (or) electronic ones.

When providing prepaid services - for example, holding concerts, providing communication services, providing transport services - a check is issued to the client only when selling a ticket (transport card, making a prepayment for communication services), but now a check must also be sent to the tax office confirming the implementation of the prepaid service (concert, travel, communication service). Such a check should be sent to the Federal Tax Service no later than the next working day, but the client does not need to issue it. When receiving funds by insurance agents, the cash check is issued (sent) to the client directly by the insurer itself.

The correction check is broken if the calculation was made without using CCP. If non-cash payments for goods are carried out by a traditional order for the transfer of money issued directly at the bank, then the check is issued no later than the next business day from the date of receipt by the seller of funds, but no later than the date of transfer of goods to the buyer).

About OFD, FN and FTS

OFD (fiscal data operators), as well as CCP producers and expert organizations, are obliged to provide the Federal Tax Service with information about beneficiaries and beneficial owners in accordance with the requirements of the law. OFDs can now process fiscal data without depersonalization (as part of a contract with a CCT user).

In addition, the document explains the difficult points associated with CCP. If earlier the report on the closure of the FN (fiscal carrier) could not be provided to the Federal Tax Service only if the CCT is lost or stolen, now it may not be provided in the event of a factory marriage, while the defective FN itself must be submitted to the Federal Tax Service for examination.

The user now has the right to send a report on the closure of the PN to the Federal Tax Service only after he receives the confirmation of the OFD on the adoption of all fiscal documents formed by this PN.

If an entrepreneur stops his activities and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Legal Entities, the cash desk is automatically deregistered.

Thus, the law finally established the procedure for applying CCT in various areas of business, the procedure for providing a check and working with fiscal drives. Now Russian entrepreneurs can only comply with it, not forgetting about fines.

Retailers ask the Federal Tax Service to abandon the "unnecessary" elements that have overgrown online cash registers

Russian retailers are working on and lobbying through the Federal Tax Service for the idea of ​ ​ direct transfer of data from online cash desks to the tax office and refusal of "intermediaries" in this chain - operators of fiscal data (OFD) and additional equipment. Market participants ambiguously assess the possibility of implementing such a scheme.

Extra links in the system?

Dmitry Alekseev, general director of one of the largest retailers of electronics and household appliances in Russia DNS Digital Store, is one of those who most actively promote the idea of ​ ​ abandoning intermediaries when sending purchase data to the Federal Tax Service. He detailed his point on his Facebook page in December 2017.

In the process of introducing the online cash desk system, it overgrown with "unnecessary intermediaries" protected by various kinds of licenses, he wrote. Alekseev ranks fiscal drives and printers for printing checks as such, in particular. This, according to Alekseev, limits competition, creates a monopoly. In turn, the monopoly does not stimulate at all to monitor the quality of the product, it will already be bought, Dmitry Alekseev argues.

In addition, additional hardware leads to a rise in transaction prices and additional costs for retailers, he emphasizes in his post.

The scheme that Dmitry Alekseev proposes for implementation

In the first version of the online cash desk system, there was no such heap, which is natural. The digital economy is therefore in demand so in the world that it removes unnecessary intermediaries and makes transactions cheaper. Modern technologies make it possible to easily carry out the guaranteed exchange and preservation of data in the Federal Tax Service, the fiscalization of them without any additional hardware. Nevertheless, we heard about blockchain, - wrote then the general director of the DNS Digital Store (punctuation and spelling adjusted by TAdviser).

He calls the fiscal accumulator absolute atavism. A certified check printer or cash register is also not needed. The company's accounting program itself can fiscalize the operation and send it to the Federal Tax Service, and keeping checks in the tax office ensures a good faith check, Dmitry Alekseev believes.

Among the shortcomings of the existing scheme, the general director of the DNS Digital Store also cites the fact that even online stores are required to have cash registers and print checks.

Later, also in December, he outlined his proposals for eliminating "technological intermediaries" at a meeting chaired by the head of the Federal Tax Service Mikhail Mishustin and his deputy.

Mikhail Vladimirovich hears them and is ready to accept them, but the work of the online cash desk system and the continuation of its implementation are much more important for him. This is understandable and expected, - wrote Alekseev following the meeting.

The Association of Retail Companies (ACORT) supports this idea.

In the future, we consider it necessary to transfer all information directly to the Federal Tax Service with its further processing and use, the association told TAdviser.

Obstacles to the elimination of intermediaries

At the time of publication of the material, the Federal Tax Service itself could not comment on the TAdviser initiative of retailers. Market participants interviewed by TAdviser indicate different reasons why the rejection of OPD and additional hardware is impossible or impractical. AKORT, for example, believes that as of the beginning of 2018, there is no technical possibility for this. Technical restrictions in the association, in particular, are associated with the technical capacities of the Federal Tax Service itself.

As for the operators of fiscal data, the justification for the existence of an intermediate link between the online cash desk and the Federal Tax Service at the moment would be higher if operators could process the "big data" that they accumulate, providing market participants with information, for example, of a marketing nature, according to AKORT.

Some operators already provide such services, but AKORT believes that integrated information is more interesting: "if the OFDs combined their resources, this would be a breakthrough."

Director for Business Development of Fiscal Solutions of Atol (offers equipment and software for trade automation) Yulia Rusinova notes that the current scheme for the functioning of online cash registers was developed in stages using a system approach. She recalled that the first experiment on the use of online cash registers took place back in August 2014 - February 2015.

And then a simpler scheme of functioning was tested - without fiscal drives and a large number of OFDs, information came to the Federal Tax Service directly from accounting systems. As a result of this experiment and previous experience in using cash registers, all risk zones in adjusting fiscal data were identified and a special document was developed - "Model of threats to information security of fiscal data, funds and systems for processing fiscal data," Rusinova said in a conversation with TAdviser.

Based on this document, the current scheme of work and all elements of protection, including the fiscal accumulator, was formed, she added. This device does not make it possible to correct the data, check them at the stages of accepting fiscal documents in the OFD and the Federal Tax Service, on the side of which there are means of checking and forming fiscal signs, says the representative of Atol.

The presence of a large choice of OFDs, and now there are already 16 of them, in our opinion, the key to healthy competition in the market, which contributes to the development of new useful services and provides a higher level of support for cash desk users, says Yulia Rusinova. - In the absence of OFD, it would be difficult to provide technical support for cash decisions and advise users by one FTS.

The Director for Business Development of Fiscal Solutions of Atol recalled that the number of already registered online cash desks exceeded 1.5 million, and there is still a transition to a new fiscal accounting of small and micro-enterprises, scheduled for 2018 and 2019.

The OFD Platform fiscal data operator notes that information security and protection are the most important components of working with fiscal data. This was the reason for the introduction of fiscal drives instead of the electronic control tape protected (ECL). The fiscal drive ensures the safety and encryption of information in checks, and the OFD, in turn, ensures confidentiality and uninterrupted transfer of documents to the Federal Tax Service. Previously, this simply did not happen, a company representative said in a conversation with TAdviser.

The company also believes that the markets for OFD services and fiscal drives are developing, and for the end client this means such advantages as favorable prices, a large choice and flexibility of solutions, operational service.

And, of course, with the advent of the OFD infrastructure, new opportunities for analytics and data management have opened up. The whole world and Russia are increasingly immersed in the digital economy. The perception of OFD as an "intermediary" is already in the past. Today, the operator of fiscal data is a full-fledged partner for business, and the main trend of the OFD: "client data is for the client," the company argues. - An entrepreneur who transfers checks to the fiscal data operator in response receives unique information about a wide variety of sales indicators, and this information can be enriched by other sources, and as a result will become even more valuable.

Roman Arifullin, general director of the trade automation company LiteBox, believes that most likely, in the near future, abandoning fiscal data operators will be impossible, since there is a service component: someone must provide technical support and respond to requests in case of errors. Now the Federal Tax Service does not have a call center that would be responsible for technical failures, he said in a conversation with TAdviser.

As for fiscal drives, it is completely impossible to get away from crypto protection or other protection: confirmation of the correctness of the data is required. Otherwise, there is a danger of counterfeiting checks, says Arifullin. - In addition, the fiscal drive performs the function of temporary storage - in case the Internet connection is missing and the check is not sent. Nevertheless, it is possible to use other methods of confirming information: for example, an electronic digital signature, which is used in EGAIS and costs less.

2017

Massive failure of the fiscal registrar (damage of 2.5 billion rubles)

On December 20, 2017, the SHTRIKH-M Group of Companies announced the inclusion of part of the fiscal registrars produced by the SHTRIKH-M Group of Companies in an incorrect operating mode. A possible reason is the untimely update of the software version. The problem arose in the CCT software and is not related to the functioning of the Fiscal Drive. The essence of the error was that when the 20.12.2017 date was converted to the internal format of the device, the "check printing" operation became cyclic, that is, it could not be completed - the CCT "hung."

In total, about 9% of Russian retail suffered due to the failure of fiscal drives. The Association of Internet Trade Companies estimates the total loss of store profits as a result of the failure at 2.5 billion rubles, reports TASS Information Agency of Russia.

Main article: Shtrikh-M: Cashier

The number of registered online cash registers exceeded 1 million

According to the Federal Tax Service, as of August 4, more than 1,090,000 online cash desks are registered and operating in Russia. The daily volume of settlements exceeded 70 billion rubles. Over 6 billion cash checks worth 3.6 trillion rubles have been punched. The first stage of cash reform is almost complete.

The register of the Federal Tax Service includes 34 manufacturers of cash registers, which registered 89 models of cash registers, seven expert organizations, three manufacturers of fiscal drives. 12 companies received the status of fiscal data operators, including OFD.RU (Peter Service of Special Technologies).

As noted, the operator of fiscal data OFD.RU has registered a million online cashier. The owner of the happy cash register was AK Restaurants Rush, which owns the brands Chocolatnitsa, Coffee House, Wabi Sabi and others, and is developing the brands KFC and Pizza Hut Delivery according to the franchise system. The millionth cash desk is installed on the KFC network in Moscow.

We have been cooperating with the Shokoladnitsa group of companies for a long time and productively. Recently, we implemented a large joint project with them and MegaFon on the uninterrupted operation of online cash registers at public events. In particular? this decision was used at all Confederations Cup matches in four cities of Russia. OFD.RU provided data transfer to the tax service, MegaFon - uninterrupted communication of cash registers with the Internet, SIM-cards with the transfer of fiscal data at a special tariff for cash registers, as well as an M2M platform for managing and controlling SIM-cards, the cash solution was provided by Nilstar. We are glad that the millionth box office turned out to be with such an innovative client as Shokoladnitsa, - said Ekaterina Nikolaeva, commercial director of OFD.RU.

Since July 1, 2017, the types of businesses that CCT had previously used have switched to online cash desks - mainly large and medium-sized retail. Until July 1, 2018, according to the 54-FZ law, entrepreneurs using UTII and PSN should also switch to the new system - this is mainly the service sector and small trade.

Results of the introduction of online cash registers: registered - 74% of all devices

On July 1, 2017, the first stage of the introduction of online cash registers in Russia was completed. According to the First OFD, about 850 thousand online cash registers were registered, which is 74% of all cash registers registered with the Federal Tax Service of Russia.

The OFD market already has 11 operators, while the processing of fiscal data for some OFDs is assumed by providing a program, that is, such processing is not subject to VAT.

accordance with the 54-FZ, a contract for the processing of fiscal data must be concluded between the OFD and the CCT owner. The first OFD applied for clarification on this issue to the Federal Tax Service and received unequivocal support for its position: processing fiscal data is a service, no programs for the purposes of fulfilling the duties provided for by the new procedure for applying CCT, the owner of cash registers does not acquire, VAT is payable, "- explained the General Director of the First OFD Alexander Emelin

The Federal Tax Service promised to be loyal to those taxpayers who did not have time to switch to a new CCT by July 1, but at the same time entered into contracts for the supply of cash registers, fiscal drives and the services of a fiscal data operator.

Meanwhile, the transition to new CCPs will continue. From July 1, 2018, absolutely all entrepreneurs dealing with the reception of cash, regardless of the taxation system, will have to switch to new cash desks

FTS delayed the transition to online cash registers for entrepreneurs

The Federal Tax Service issued a letter N MMV-20-20/96 @, which speaks of the possibility of postponing the transition to online cash desks for entrepreneurs.

The Federal Tax Service instructed not to prosecute taxpayers who have not switched to online CCP if the following conditions are met:

• the taxpayer has a contract for the supply of the fiscal accumulator within a reasonable period before the expiration of the ECL or up to a certain deadline for its use
• it is possible to use devices that allow customers to provide evidence of the calculation on paper until the possibility of compliance with the requirements for the use of CCT arises.

The letter clarifies that a similar device can be the cash desk, which was previously used according to the old procedure for using CCP and removed from registration. This device should not be subject to any special requirements, such as the presence or absence of ECL, modernization to a document printer, etc.

FAS allowed Yandex to make money on data from online cash registers

Yandex received permission from the Federal Tax Service (FTS) to process fiscal data of cash registers (CCT), Interfax reported, citing company representatives. The Federal Tax Service also confirmed the issuance of permission.^[3]

Yandex technologies related to data analysis, machine learning and other areas give us the opportunity to create new high-tech business products based on the obtained and generalized data. These analytical tools will help companies and private entrepreneurs draw conclusions about business efficiency, make better management decisions and optimize their activities, the Yandex press service said.

Data on purchases from cash registers will be sold to everyone

Operators of fiscal data, which, according to the law that entered into force on February 1, 2017, began to collect, store and transfer data from cash registers to the tax service (FTS) online, will be able to analyze and sell this data. Platform OFD, one of the five licensed operators in Russia, has clear plans in this regard . Moreover, according to Anton Rumyantsev, general director of the OFD Platform, all other operators are thinking about earning money on analytics.

"We have all the information from the checks, and we can sell some aggregated analytics to the market," says Rumyantsev. At the same time, he emphasizes that the data described are impersonal - information about which specific people make certain purchases, operators do not have^[4].

Rumyantsev did not report who exactly might appear among the clients of his company, but according to his further explanations, it could be concluded that we are talking, for example, about large users of cash registers - retailers. According to the top manager, it is much less profitable for stores to develop and maintain their own analytics systems.

The OFD Platform is confident that the market may be interested in data in many information sections. You can organize them by region, by purchase time, by nomenclature, by average checks, etc.

According to Rumyantsev's estimates in 2017, the number of new or replaced modernized cash desks introduced, in which electronic secure control tapes (ECL) will be replaced by fiscal drives with the option of transmitting data via the Internet, will be approximately 1.2 million. In 2018, this park will increase by about 2 million more. With the average annual price of operator services for one cash desk at the level of 3 thousand, the approximate volume of the standard services market will be 9.6 billion.

The possible volumes of the analytical services market in the OFD Platform have not yet been estimated. However, Rumyantsev does not exclude the possibility that someday the income from such analytics may exceed the profit from basic data transfer services in his company. At the same time, in this base market, the OFD Platform hopes to serve at least 25-30% of all Russian customers - even taking into account the fact that in the near future the number of licensed operators should increase from five to ten.

How to switch to a new CCT order

• From February 1 to July 1, 2017, all cash registers (CCT) must be registered online, and the ECL in cash registers must be replaced with a PN (fiscal drive). The fiscal accumulator signs the check with an individual fiscal sign.
• Each check is stored in a fiscal accumulator, and is also sent to the Federal Tax Service electronically through a fiscal data operator (OFD). The OFD address is indicated in the CCT settings and checks will go to the OFD with which the contract is concluded. As of the end of November 2016, five fiscal data operators are indicated on the website of the Federal Tax Service of Russia. Soon their number will grow.
• As before, the cashier is obliged to issue a paper check to the buyer. But now, at the request of the client, a copy of the check must be sent to him by e-mail. By law, an electronic check is equal to a check printed by the CCP. From 2018, electronic checks will become mandatory, and paper checks, on the contrary, can be issued on demand.
• The Federal Tax Service receives information about all completed sales from the fiscal data operator. All information about the calculations is stored electronically and is available in the Federal Tax Service and from the fiscal data operator.

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

1C, as part of a comprehensive program to support the new way of working with online CCP in accordance with the 54-FZ, announced the release of an update to its flagship solution "1C:ERP Enterprise Management 2," the common trading system "1C: Trade Management 8" (revisions 10.3 and 11.0) and the system "1C: Integrated Automation 8" (revisions 1.1 and 2.0).

The updated versions of 1C software products implement the connection of online cash registers of a new model. Currently, the programs work with the most common CCP models of the ATOL and Shtrikh-M companies. The list of equipment certified for compatibility with 1C programs is constantly expanding.

From now on, work with the CCT fiscal accumulator is ensured: registration, re-registration, closure after the expiration of the use period. The format of data transmitted to the cashier complies with the requirements of the "Formats of fiscal documents" version 1.0 established by the Federal Tax Service.

Each retail check shall specify all 54-FZ details established by law, including the name of the goods (services), price, VAT.

To support the new legislation in the line of modern 1C solutions, developers use a single "Library of connected equipment 2.0." This approach ensures the methodological unity of 1C solutions and the timely implementation of changes.

Previously, the products "1C: Retail," "1C: Small Business Management" and "1C: Accounting 8" with similar capabilities have already been released.

Along with planned updates of 1C programs, it implements a set of measures to support users. Throughout the country, there are more than 900 "Centers of Competence 1C by 54-FZ" on the basis of qualified 1C partners who are well aware of relevant legislation and have experience working with CCP. They provide assistance to all organizations and entrepreneurs, including those who have not previously used cash registers or used any programs to automate trade.

1C partners help you select 1C programs to automate trading and upgrade to new versions of the programs, selling and implementing programs that support legal requirements, training managers, sellers, technical specialists, consultations on the choice of CCP, assistance in connecting CCP to 1C programs, connecting cash desks to fiscal data operators as part of the 1S-OFD service, assistance in registering cash registers in the taxpayer's personal account with the Federal Tax Service and assistance in obtaining and setting up a qualified electronic signature (KEP).

2016

Cash equipment will cost insurance companies 2.5 billion rubles due to changes 54-FZ

More than 2.5 billion rubles will amount to the costs of insurance companies for the purchase of new cash equipment in connection with the entry into force of amendments to the 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment." Such data are contained in a study of the 2can & ibox mobile acquiring service on the impact of the latest legislative changes on the insurance market in Russia.

"In our study, we relied on data on the number of insurance agents registered in the country (about 120 thousand). According to the requirements of the law, insurance companies will need to equip each agent who sells insurance products with cash registers. Taking into account the traveling activities of agents, the most optimal equipment for them should be mobile fiscal printers (with a fiscal drive), which are produced in Russia by several companies. The average price of such a printer on the market is now 23-25 thousand rubles. Based on these data, an assessment of the upcoming costs of insurance companies was carried out, "explains Dmitry Bogdashev, CEO of Smartfins (brands 2can and ibox).

The amendments to the 54-FZ entered into force on July 1, 2016. According to the requirements of the law, most enterprises in Russia that sell goods and services to the population will be required to transmit information on the acceptance of payments to the Federal Tax Service through fiscal data operators (OFDs). Payment information can also be delivered to the customer via email. In addition, at the request of the client, the company will be obliged to issue a paper check if the sale of goods or services did not go on the Internet. Information about the payment will have to contain a fiscal sign, which is formed using special equipment - a fiscal accumulator. Replace the old cash register equipment or modify it, according to the requirements of the law, all enterprises that previously registered sales using cash registers must by July 1, 2017. However, from February 1, 2017, companies offering goods and services to the population will not be able to purchase and register old-style cash registers.

Agents of insurance companies can use strict reporting forms printed in special printing houses to confirm payment of the insurance contract. However, from the summer of 2018, they will be deprived of this opportunity and will have to provide the client with a strict reporting form formed by cash registers and equipped with a fiscal sign. According to this fiscal basis, the client will be able to receive information about the payment on the OFD website. Since, according to the law, each buyer receives the right to demand from the insurance agent a fiscal document equal to a check, insurance companies will be obliged to equip each of their representatives with appropriate equipment for printing payment information.

Given the traveling work of agents, such equipment should be a mobile fiscal printer, which is equipped with a fiscal accumulator that forms a fiscal sign of payment and transmits information about it to the OFD.

Global deliveries of POS terminals with NFC reach 16.1 million in 2016

Berg Insight published a report in November on the global market for POS terminals with NFC. According to the company's forecasts, the market will actively grow this year and the supply of POS terminals with NFC will reach 16.1 million units. The most developed regions today are Europe and North America, in which 93% and 92% of POS terminals are equipped with NFC, respectively. Such terminals are quite popular in countries such as Brazil, Turkey and China. The total number of POS terminals with NFC is expected to increase with a CAGR of 17.9% and thus grow from 45 million in 2016 to 86.9 million in 2020. Also by 2020, the share of terminals with NFC support in the total number will be 77%, while in 2016 - only 46%.

The market for mPOS terminals with NFC will also be actively developing. According to the forecast, global deliveries of NFC-enabled mPOS will increase at a CAGR of 41% in the next four years. By 2020, their total number will be 32.4 million units.

54-FZ "On Application of CCP in Cash Settlements and/or Payment Card Settlements"

Amendments to the 54-FZ "On the use of CCP in cash settlements and (or) settlements using payment cards" entered into force in July 2016. New requirements of the legislation apply to all organizations that carry out settlements with the population in the Russian Federation: these are network and non-network food and non-food retail of various formats, cafes, restaurants, hotels, beauty salons, pharmacies, gas stations, car services, law firms and other organizations that provide services to the population.

New procedure for the use of cash registers

In July 2016, the President Russia Vladimir Putin signed a law that obliges companies and private entrepreneurs to switch to cash registers capable of transferring information about each sale online to the Federal Tax Service (). FTS

Since 2017, all companies that carry out settlements with the population in the Russian Federation will have to replace the devices: these are network and non-network food and non-food retail of various formats, cafes, restaurants, hotels, beauty salons, pharmacies, gas stations, car services, law firms and other organizations.

Companies will need to replace or upgrade existing devices, as well as install special software on them. This changes the entire existing cash handling system.

The main changes made are:

• Replacing the current ECL with a certified FSB fiscal drive (PV);
• Use only CCP with the functionality to transfer fiscal data to the OFD servers;
• Transfer of information from CCP through the Fiscal Data Operator (OFD) to the Federal Tax Service.
• Replacement of the current KKT state register with register of KKT and PNs.
• Application of a qualified electronic signature (CEP) for CCP registration on the cash register portal;
• Refusal of the mandatory contract of the CCP user with maintenance centers (technical service centre);
• The validity period of the fiscal attribute key in the PV is at least 13 months (for seasonal work, simultaneous use of 2 taxation systems, the CCP does not transmit through the PD); - at least 36 months (service sector, simplified taxation system, preferential taxation, UTII, and a number of others);
• The possibility of transferring the check electronically to the buyer (from 2018 on mandatory basis)
• The emergence of an expert organization evaluating technical condition of the equipment of the PDD, CCP, PN.

Implementation timeframe

• Since 01.09.16, voluntary start of work on the new system, obtaining the status of OFD by organizations, registration of expert organizations.
• Until 01.02.17, registration and re-registration of CCP according to the old requirements.
• Until 01.07.17, the CCP registered before the 01.02.17 is used, re-registered, deregistered according to the old requirements.
• Since 01.02.17, mandatory registration (re-registration) of cash registers with the Federal Tax Service according to new requirements, mandatory conclusion of an agreement with the Federal Tax Service, transfer of fiscal data to the Federal Tax Service in electronic form to everyone except those who do not use CCT.
• Since 01.07.18, the mandatory application of CCP according to new requirements to everyone, including organizations and individual entrepreneurs at UTII and the patent taxation system.

A POS-terminal is a sales terminal (a software and hardware complex for trading or an automated cashier's workplace) installed at the place where the cashier receives payments from customers. A hardware and software complex that allows you to carry out trading operations, as a conventional cash register does. In addition to accounting for sales, the terminal can accumulate other data for their subsequent analysis. The POS terminal has an interface with the user to facilitate the search for the desired product and obtain its characteristics - price, shelf life, annotation, etc.; formation of fiscal checks; counting of delivery; Execute various reports.

The main participants in the new scheme of interaction between the seller and the tax authorities are the buyer, cashier, fiscal data operator (OFD) and the Federal Tax Service of Russia^[5].

The buyer comes to the cashier with the goods that he wants to purchase. The cashier enters information about them in the CCT. The Cass transfers this information to the fiscal drive, which is responsible for encrypting them and forming the fiscal sign. Then the check with the fiscal sign is returned to the cash register and printed out. Immediately after that, it is transmitted to the fiscal data operator, which verifies its authenticity and, in case of a positive result, confirms receipt.

Once a day, the fiscal data operator transfers all the data he collects to the Federal Tax Service of Russia. Thus, the Internal Revenue Service receives daily full sales information for each trading entity for its subsequent analysis and forecasting of tax revenues.

Business Advantage

The new work scheme brings with it advantages not only for regulatory authorities, but also for market participants. So, today the process of registering a cash register with the Federal Tax Service of Russia takes several days. The new law provides for electronic registration, during which the seller needs to fill out the corresponding application in his personal account on the website of the tax service, assure him with an electronic digital signature, indicate the serial number of the cash register and fiscal accumulator. These data will be checked against the information stored with the registers of copies of cash registers and fiscal drives, and the seller will receive the registration number of the CCT, with the help of which he will be able to independently or using the services of specialists to carry out its fiscalization. Thus, according to the new procedure, registration of the cash register will take only a few hours. The creation of registers will also allow you to check the cashier for compliance with the requirements of the law using a mobile application or on the website of the Federal Tax Service of Russia before buying it.

In accordance with the new law, companies are exempted from the obligation to conclude a contract for the maintenance of cash registers with authorized technical service centre. They will be able to independently replace the fiscal drive (ECL).

Today, cash registers are not required to be used by all trading companies, which puts them in unequal conditions. The new law makes practically no exceptions and thereby puts all companies in the same conditions, allowing to negate the possibility of unfair competition.

The information accumulated from fiscal data operators can be successfully used to form all kinds of analytics, for example, quantitative accounting data for sold products. Also, business owners will be able to remotely control the work of personnel. And the Federal Tax Service of Russia, using automatic sales control tools, significantly reduce the number of field inspections and control purchases.

2015: Bill on the introduction of online cash registers in Russia

On December 28, 2015, the Russian government discussed a bill on the widespread use of online cash registers, thanks to which it is planned to whitewash cash turnover, save entrepreneurs from unreasonable tax audits and increase consumer protection.

The draft law, which provides for a phased transition to the use of cash registers (CCT), which transmits information on calculations to tax authorities in electronic form, was prepared by the Ministry of Finance and approved by the Government Commission on December 22, 2015. Online information exchange will concern payments both in cash and using bank cards.^[6]

Russian outlets are being transferred to new cash registers, which will transmit information about payments to tax authorities online

The requirements come into force for the newly registered CCP from January 1, 2017, for the used CCP - from July 1, 2017. It will be possible to voluntarily introduce online cash registers into the work from April 2016.

"We expect in this vein both a decrease in the shadow cash turnover and an increase, which is actually very important, in tax revenues to the budget. Penalties are provided for unscrupulous taxpayers and the statute of limitations for prosecution is increasing, "Prime Minister Dmitry Medvedev said during the last government meeting in 2015

He also noted that cash registers transmitting data to the tax office about all operations via the Internet will be used where there is a normal connection. Otherwise, you will need to record the information on a special drive.

Thanks to the innovations, stores or individual entrepreneurs will be able to register and deregister cash registers online through the website of the Federal Tax Service of Russia, monitor transactions and control business in real time, as well as reduce the annual costs associated with the use of CCT.

The new technology will bring practical benefits to consumers as well. They will be able to receive an electronic check, independently check its legality through a free mobile application, and in case of questions, send a complaint to the tax office. In 2018, it is planned to completely abandon paper checks in favor of electronic ones.^[7]

POS Terminal Selection Criteria

Manufacturers, offering POS terminals, usually do not address the issue of their reliability. More often they focus on technical characteristics and prices. But when choosing POS terminals, retailers also compare, mainly, these parameters. Rarely do any of the customers operate with such a concept as the total cost of ownership over the entire lifetime (TCO), limiting themselves to questions about the cost of the device and its reliability^[8]

It is for this reason that the main difficulties that retailers face when deciding to purchase a cash service system are concentrated around three areas. First, it is their lack of understanding of all the direct and indirect costs associated with the acquisition. Second, is the point of sale's customer experience guaranteed to improve? And finally, is 100% performance guaranteed? After all, maintaining operational readiness 24 hours 7 days a week is becoming an increasingly important factor, as retailers increase the operating time of stores, following the needs of customers.

But we must take into account the fact that manufacturers of POS terminals mean by the reliability of devices sometimes not at all what customers expect. The manufacturer most often guarantees customers one year of trouble-free operation of the device. But his concern for buyers should not be limited to this. With long-term operation and high loads, the POS terminal can break. And therefore it is important that the retailer has the opportunity to quickly get help: so that the components are available, and their delivery time is not measured for years.

What to pay attention to when choosing a reliable POS terminal? Typically, the criteria for this parameter are studied in two areas: the reliability of the supplier/manufacturer of cash registers and the reliability of the device itself. What advice can be given here?

Supplier and Manufacturer Reliability

Brand credibility. The first tip is not unique and is not only applicable to the choice of cash registers. But, nevertheless, retailers do not always follow him, and then they are extremely surprised: "How is it: I bought a" noun "cash two months ago, and it no longer works!" Conclusion: when choosing a POS terminal, you should pay attention to its manufacturer and distributor. It is important that the line of devices is produced for a long time, or the company bringing new POS equipment to the market is known, and its name and reputation are checked.

Presence in the country. It is equally important that the manufacturer of cash equipment in Russia has representative offices with a certain set of spare parts. And in this case, we are not even talking about the currency risks associated with the order of spare parts (although the retailer should think about them in advance), but about the time it will take to react to the appeal on the problem that happened.

For example, a small store acquired a POS terminal, which was developed by a company based in China, for example. And so he broke down. You need to contact the manufacturer and explain the reason for contacting at least in English (and for a more prompt and effective reaction - in his native language). Then it is necessary to somehow either send the "victim" to China himself, or wait until the replacement parts are sent from there. Naturally, repairs will take some time. The next step is to send the repaired device back to the store. This is not counting cases when all this unpleasant story falls on national holidays (not only Russian ones), which can last from one day to a week or more. And if the situation that has arisen for a large retailer will bring more than just inconvenience, then in a small store it will either completely paralyze business processes, or force its owner to spend additional significant expenses.

But if the manufacturing company has a representative office in Russia, the entire process is significantly simplified. You will not have to spend time and money on sending equipment for repairs - it will be carried out in a short time.

It is also worth paying attention to companies that not only sell cash registers, but also have the qualification of a service partner: that is, the manufacturer gives it the right to officially repair its products. Usually they have a spare parts warehouse, which significantly speeds up the process of restoring the health of the POS terminal. And if the retailer has also signed an extended service contract with a service partner, then it thoroughly spells out the time for both the reaction to the problem that has arisen and its elimination.

Recommendations and portfolio. When choosing a manufacturer of POS equipment, it is extremely useful to study its portfolio and clarify which other market representatives have already trusted him. The presence of known names in the client list can serve as an additional confirmation of the reliability of the POS terminal. If the manufacturer refuses to name its customers, this may become a "bell" that makes you wonder if it is really worth choosing its equipment.

Reliability of the device itself

Test results. A self-respecting manufacturer of not only POS terminals, but also any equipment for automating retail, always conducts numerous tests of its development. Exposes it to increased loads, checks the reaction to electromagnetic vibrations, as well as to temperature maxima and minima. Check dust, dirt, moisture resistance, ability to withstand electrostatic discharges, voltage surges. After all, the device will have to face all these nuances in real work conditions. Especially if we are talking about a cash desk that will stand in a large hypermarket with high traffic. Typically, the test results are either specified in the device documentation or they can be provided at the request of the buyer.

Maintenance of equipment. Retailers often neglect this factor: what difference does it make to them, is it easy for a service engineer to disassemble the system unit and find a malfunction? But our experience shows: if the manufacturer made sure that the ticket office was easy to figure out, so that it could be quickly and easily removed, for example, a hard drive, then it means that he thought about reliability in general, without trying to save on it. The easier it is to disassemble the device, the faster and easier it will be repaired, which means that it will take less time to carry out this task. As a result, the store will not have to withdraw the cashier from business processes for a long time, which is fraught with a decrease in revenue.

Prospects for the future. When choosing a POS terminal, it is advisable to think in advance about whether the retailer will be able to use it, for example, in five years. Let's say a device released six years ago was purchased. In this case, it is highly likely that the processor installed on it is either no longer released, or will soon cease to be released. This means that in the event of its failure, the repair of the terminal will cost "a pretty penny."

Testing capability. When a manufacturer or distributor says beautiful and correct phrases about the reliability of their devices, this is certainly a good thing. But another thing is when the retailer has a real opportunity to make sure of reliability before the purchase is completed.

Another point - let's say there are not enough ports on the POS terminal. Given the steady trends, this means that soon they will not be enough, and in the future the equipment will not support the required POS peripherals. For example, the standard today is to have four COM ports and four USB ports. But, since more and more peripherals use USB ports, it is better to provide more of them.

Notes