Online ticket office since 2018 for individual entrepreneurs
On July 15, 2016, amendments to the Law 54-ФЗ came into force, providing for a gradual transition to the online ticket office. Presented innovations in the field of trade are designed to eliminate various "gray" schemes, as well as simplify the flow of information to the tax authorities. It is noteworthy that online ticket offices should be used even by those who have not previously worked with CCV. The final transition date for the IP will be July 1, 2018.
The concept of new equipment
Online ticket office is a device for calculating with customers after the purchase of goods that meets modern requirements. The list of main functions assigned to the products in question includes:
- printing of a QR code along with a special link on the check;
- interaction with accredited CRFs;
- availability of a fiscal drive mounted in the housing;
- sending electronic copies of checks to the database of the CRF, or to customers.
All these nuances are reflected in the new law and are mandatory for CCV. The list of cash register models that fully comply with the requirements of the tax authorities is included in a special registry of the FNS.
The principle of operation of the equipment
Online ticket offices, mandatory for entrepreneurs since 2018, operate according to a specific scheme. It consists of successive stages such as:
- payment of purchase by the client, formation of the check;
- record information in the fiscal drive;
- processing of the check and its transfer to the CRF;
- processing information OFD, sending a report to the cashier;
- sending information from the OFD to the tax service;
- sending the electronic version of the check to the client’s mail (if necessary).
In the case when the buyer has asked to send the check in electronic form, the sending address, that is, the email address or subscriber number, must be indicated on a paper equivalent.
Online ticket offices must generate checks with the information on the address of sale. As practice shows, this is one of the most difficult moments. When CCV is installed indoors, the geographical address (city, street, house, office, etc.) is written. If the trade is conducted on the street, for example, from a car, then the state number and vehicle brand must be indicated on the check. Register information about the seller is not necessary.
Who needs to install the equipment?
Practically all sellers have to switch to new CCPs, so the installation of the devices is gradual and will end on July 1, 2018. The list of individuals and organizations that are subject to the amendment to the 54-FZ law includes:
- store owners on the Internet;
- entrepreneurs who already use CCP;
- excise traders of products;
- owners of vending machines or payment terminals;
- entrepreneurs who have not used before the CCP (IP on UTII and USN).
All listed categories of persons are obliged to switch over to online cash registers and issue new-style checks to customers within the deadlines specified by law. Entrepreneurs who use strict reporting forms (SSR) in their activities should also switch to the new CCV. The form of the BSO will change from July 1, 2018, and it will be printed on the print by a special system (a type of online ticket office).
The timing of the transition to the new CCP
For more information about the timing of the transition to online checkout, see the following table:
Final Transition Date
Who is obliged to switch?
All owners of the newly acquired CCP (registration of the box office at the same standards completely stops)
Sellers of excise products (mainly alcohol)
All owners of outdated CCP
Entrepreneurs who carry out activities on USN, UTII, PSN
It is noteworthy that for each mode of entrepreneurship a separate receipt should be beaten out, which at the initial stage of work on the adopted system can cause confusion for individual IPs.
List of persons exempted from online cash desks
Despite the fact that amendments to the 54-FZ law are mandatory for almost all retailers, there is a category of persons (organizations) who are not affected by the innovations. These include:
- owners of small shoe repair companies;
- sellers of goods from carts, tanks;
- outdoor vendors;
- stalls with printed materials;
- credit companies.
In addition, installing online cash is not required for catering companies in educational institutions, conductors, as well as persons specializing in the delivery of real estate for rent. The new CCPs for religious associations admitted to work on the territory of the Russian Federation are optional.
How to go to the online ticket office?
Before you replace the old cash register, find out whether it is possible to modify the model used (it will be much cheaper than buying a new CCP).If completion is impossible, then go in search of a suitable online ticket office. For this:
- check whether the selected equipment is on the list recommended by the FTS;
- think over the replacement schedule;
- navigate the internet to the point of sale
After purchasing a new CCP, de-register an outdated machine from the FTS, then document the service agreement with the CRF and register an online cash register (classical or electronic).
The adoption of the law on online ticket offices in 2018 has added a headache to many Russian entrepreneurs.