Cancellation of 54-FZ and changes to CCP in 2021: overview

Draft Law No. 682709-7 on introducing amendments to Federal Law No. 54 was taken up for consideration by the State Duma on 04/05/2019. In a fairly short time, the document was adopted in 3 readings and approved by the Federation Council. On June 7, news appeared: V.V. Putin signed the law, and it comes into force with the assigned number Federal Law No. 129 and the date 06/06/2019.

The most welcome change made to this act concerns a two-year delay in the introduction of cash register equipment for entrepreneurs. In addition, the law provides for certain relaxations for the transport industry, public utilities, the educational sector and several other areas.

So, which individual entrepreneurs can hold off on using cash register terminals until 2021, and which “private traders” have the transition mechanism made easier? Are tax deductions relevant? How much has the administrative measure of liability for failure to comply with standards changed? Let's discuss this in more detail.

Online cash register for non-cash payments to individuals

Before the adoption of the commented amendments, there was uncertainty as to whether it was necessary to use a cash register if the buyer, an individual, transferred money to the seller’s bank account.
The fact is that, according to paragraph 1 of Article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ on the use of cash register systems (hereinafter referred to as Law No. 54-FZ), cash register equipment is generally used by all organizations and entrepreneurs when making payments. Let us say right away that this rule has been preserved in the new edition of Law No. 54-FZ. But the very concept of “calculations” has undergone serious changes. Previously, settlements meant the acceptance or payment of money using cash and (or) electronic means of payment. Experts argued whether a non-cash transfer from the buyer's account to the supplier's account falls under this definition. Officials claimed that it was covered (letter of the Ministry of Finance of Russia dated April 28, 2017 No. 03-01-15/26324, see “Ministry of Finance: when paying for goods non-cash through a bank, the seller is obliged to use cash register systems”). Experts expressed a different opinion, according to which the calculation is to transfer money through Internet banking, or through systems similar to the classic “bank-client”. If the client personally came to the bank and brought a payment order drawn up on paper (or filled it out on the spot), then during such an operation electronic means of payment are not used. Therefore, this type of non-cash payment does not apply to payments and does not require the use of cash register systems.

According to the amendments, settlements mean the acceptance (receipt) and payment of funds in cash and (or) by bank transfer. Thus, from now on, any non-cash transaction, along with cash payments, obliges the seller to use cash register equipment.

There are also clear rules regarding when, for non-cash payments, the seller must issue a cashier's check, and in what way the check should be transferred to the buyer. Thus, the check should be generated no later than the business day following the day of payment, but no later than the moment of transfer of the goods (new clause 5.4 of Article 1.2 of Law No. 54-FZ). You can send a check via the Internet to the client’s phone or email address. A paper receipt is usually given to the customer along with the goods. But there is another way - to give a paper check at the first direct interaction between the client and the seller or his authorized person (new clause 5.3 of Article 1.2 of Law No. 54-FZ).

Let us add that legislators have allowed temporarily not to generate cash receipts in a situation where an individual buyer comes to the bank and brings a “paper” order to transfer money, or fills it out on the spot. The deferment also applies when an individual pays for utilities or accepts a refund from the seller for a previously made advance. Under such circumstances, the seller has the right not to issue cash receipts until July 1, 2021. This is expressly stipulated in Part 4 of Article 4 of the law being commented on.

Extension of cash registers until 2021 - news on penalties

The State Duma of the Russian Federation is planning a one-year moratorium on administrative sanctions for the lack of a cash register during mutual settlements with a client. The news was announced at a meeting of the “budget and tax” committee of the Duma, preceding the second reading of bill No. 682709-7.

A. Makarov, who proposed the “freezing” of fines, noted that not all Russian regions are yet ready for the third stage of the CCP reform, so it will take some time to bring certain areas of commerce to the requirements of Federal Law No. 54.

The moratorium is valid until July 1, 2021. It concerns companies required to use cash registers in the public utilities and transport segments.

Settlements between organizations and individual entrepreneurs

Both the previous and the new editions of Law No. 54-FZ say that when making payments between two organizations, two individual entrepreneurs, or between an organization and an individual entrepreneur, cash register equipment must be used in two cases. The first is the acceptance and withdrawal of cash. The second is the acceptance and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card). As for all other non-cash payments, they are not covered by the CCP law.

Until the end of June 2021, checks issued for settlements between companies and entrepreneurs will be the same as for settlements with individuals. But from July 2021, a new paragraph 6.1 of Article 4.7 of Law No. 54-FZ will come into force. It states that when making payments between legal entities and individual entrepreneurs, it is necessary to issue a check, which must contain additional details. This is the name of the buyer (that is, the name of the organization or full name of the entrepreneur) and the TIN of the buyer. Plus, the receipt will have to indicate the following data (if available): information about the country of origin of the goods; excise tax amount and registration number of the customs declaration.

Please note: you can fulfill all the requirements of the current version of Law 54-FZ for the details in the cash receipt using the “Kontur.Market” service. The service also ensures the transfer of data on punched checks to the INFS through the OFD. In addition, “Kontur.Market” is integrated with the service for maintaining records and submitting reports “Kontur.Accounting”, which allows you to quickly and accurately reflect sales data in tax and accounting.

A complete set for online cash register: for the price of a cash register you will receive a cash register, OFD and the Kontur.Market product accounting system Send a request

Which cash register should you choose?

You cannot select any cash register, since there is an approved register of online cash registers approved for use.

Today it includes more than one and a half hundred species:

Autonomous cash register is the simplest option, connected to the Internet and having a fiscal storage device,
A smart terminal is a modern touch tablet with a device for printing receipts.
Fiscal recorder - this device is more like a printer for printing receipts that connects to a computer or even a telephone.

You should choose based not on the cost of the device, but on the needs of your own business.

To choose the right cash register, you need to understand the following important issues:
What type of Internet connection is most often used in business - mobile or wired? If you have difficulties with the quality of your Internet connection, then you should choose devices that work well with any type of connection.
How many items do you sell at a time? By law, the receipt must indicate a complete list of goods or services purchased. Therefore, the wider your assortment, the more functional the online cash register should be. If your assortment includes up to 50 items, then a stand-alone checkout option is suitable, but remember that entering even a couple of items on it will take time. Therefore, as the business grows, it will still have to be replaced with a more functional option.
Mobility or stationarity. If your business involves visiting a client, then give preference to mobile cash registers. A portable mobile cash register will be preferable if you have frequent electrical problems.
Does your list of goods sold include alcohol or labeled products? In this case, an offline cash register will not be suitable for you, as you will need to scan codes. Choose options that have a scanner and are connected to accounting systems, EGAIS and labeling information systems.

Algorithm for connecting and registering an online cash register:

Buy or rent the required model,
Create an electronic signature
Connect the Internet to the selected device,
Sign an agreement with the fiscal card operator,
Register the cash register with the tax office,
When accepting non-cash payments, additionally enter into an acquiring agreement with the bank,
When selling food products at retail, you will additionally need to gain access to the state information system "Mercury HS". To sell alcohol, you will additionally need JaCarta or Rutoken.

Innovations for individual entrepreneurs on PSN

General case

According to the previous version of Law No. 54-FZ, most entrepreneurs with a patent should have started using online cash registers from July of this year. However, the commented amendments generally relieved individual entrepreneurs on PSN from this obligation. The new paragraph 2.1 of Article 2 of Law No. 54-FZ states that entrepreneurs on PSN may not issue a cash receipt if, in return, they issue customers a document confirming the fact of payment. For convenience, we will call it a special document.

The special document must contain the name and serial number, as well as some details required for a cash receipt: the seller’s TIN, his tax system, etc. (a complete list of details is given in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ). It is not necessary to indicate only those details of the check that relate to the cash register, for example, the registration number of the cash register, fiscal sign, etc.

Exceptions

However, there were some exceptions. According to the new edition of Law No. 54-FZ, those individual entrepreneurs in the patent system who are engaged in the following types of activities will still have to use CCP:

hairdressing and beauty services;
repair and maintenance of household radio-electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products;
maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
road freight and passenger transportation;
veterinary services;
conducting physical education and sports classes;
provision of services for the transportation of passengers and cargo by water transport;
management of hunting and hunting;
engaging in medical or pharmaceutical activities;
rental services;
retail trade and catering services;
production of dairy products;
commercial and sport fishing and fish farming;
repair of computers and communication equipment.

At the same time, these individual entrepreneurs (except for those involved in retail and catering) have been given a deferment: they may not issue cash receipts until July 1, 2021.

Calculate the cost of a ready-made solution for connecting an online cash register

If an individual entrepreneur has taken advantage of the deferment, then until July 2021 he can issue sales receipts, receipts or other simple documents confirming payments to customers. A simple document must meet certain requirements, but these are different from those required for a special document. So, in a simple document you need to indicate the following details: name, serial number, date of issue, name or full name of the seller, his tax identification number, name and quantity of goods, payment amount, as well as the position, surname, initials and personal signature of the issuing person.

Also see “New amendments to the law on cash registers: who will be completely exempt from using online cash registers.”

Cancellation of cash registers for small businesses until 2021

Law No. 129 on the application of amendments to the 54th Federal Law provides many preferences for small businesses and certain non-profit areas. Some were given a 2-year deferment, some had their cash register systems completely abolished, and for others the transition procedure itself was made easier. The original text of the document is presented on the Internet resource of the State Duma of Russia.

The transition to full-scale introduction of CCM was initially planned to be carried out in 3 doses. The first one ended on July 1, 2017. Switched to new equipment:

large retailers on OSN and STS, who previously used cash desks with EKLZ;
online stores that accept cash and non-cash payments;
selling excisable products.

At the time of completion of the 2nd stage (07/01/2018), the cash desks are operated by:

merchants on UTII and PSN in retail trade, public catering, maintaining hired staff;
online stores that accept electronic money, cash on delivery, payment by bank receipts;
vending, using hired employees.

The third and final stage was planned for July 1 of this year. Before the introduction of innovations, the obligation to connect online cash registers was assigned to retail trade, the public catering sector (PSN, UTII) and the vending business without the involvement of hired labor. This also applied to all individual entrepreneurs and LLCs in the service segment. Most of the merchants in these areas were counting on a deferment until the very end. On February 20, 2019, at the board of the Federal Tax Service, Minister of Finance A. Siluanov announced the need to increase the connection period for cash registers for individual entrepreneurs by one year.

Entrepreneurs counted on the speedy advancement of the minister's initiative. There were no official comments then. After 1.5 months, a bill to abolish cash registers for individual entrepreneurs until 2021 was submitted to the Duma. Its initiator was Andrei Makarov, the head of the Duma Budget Committee. At the moment, the innovations in Federal Law No. 54 have acquired legal force. What has changed in the procedure for transferring to new cash register equipment after the amendments will be discussed below.

Reasons for canceling online cash registers for individual entrepreneurs until 2021

Relaxations on the distribution of cash registers are associated with several points. This has been stated many times by many representatives of the civil service. The deferment for cash register equipment until 2021 is due to the prospect of introducing a new tax affecting “self-employed” Russians.

Experimentally, a project of such a tax is already being tested in Moscow, the Moscow and Kaluga regions, and the Republic of Tatarstan. From the beginning of 2020, a phased introduction of tax collection is planned in other regions of Russia. Those working as “private traders” will be able to independently choose the level of involvement - “self-employed” or individual entrepreneur. The need to connect cash registers will directly stem from this choice.

Which individual entrepreneurs canceled cash registers until 2021?

The expected amendments to defer cash registers until 2021 were adopted for execution on June 6, after the act of law was signed by the President. Preferences are relevant for individual workers, those who hire employees on a one-time basis, without drawing up an employment contract. In what areas is this possible:

Providing paid services: tutoring, massage, accounting, programming. Hairdressing, excursion, legal and other services.
Execution of work: repairmen, restorers, seamstresses, tailors, etc. - persons working for themselves.
Sale of self-made goods: sale of your own baked goods, paintings, souvenirs, jewelry, “piece” products.

Valuable note: for the individual entrepreneurs mentioned above, the cancellation of cash registers until 2021 is valid if there are no employees registered under an employment agreement. Having hired even one employee, you will need to register the cash terminal for tax purposes within thirty days.

Innovations for vending machines

According to the old rules, the cash register, which was used as part of a vending machine, had to be installed inside its body. The commented amendments introduce a number of exceptions to this general rule. Thus, the online cash register may be located outside the machine body, which charges fees for services for the transportation of passengers, luggage, cargo and cargo luggage. In this case, it is necessary that the easily readable serial number of the vending machine is located on the case in an accessible place. If all conditions are met, then the cash register, located separately from the machine, may not issue checks, and if the buyer did not provide his email address or phone number, then the online cash register may not send checks via the Internet (new sub-clause 1, clause 5.1 and p. 5.2 Article 1.2 of Law No. 54-FZ).

From February 2021, it will be allowed to install a cash register separately from the machine if its display displays a QR code that allows the buyer to read and identify an online receipt. If you use such cash registers, you don’t have to print or send checks to customers. True, there is an additional condition here - the machine should not sell excisable or technically complex products and goods subject to mandatory labeling (new subparagraph 2, paragraph 5.1, article 1.2 of Law No. 54-FZ).

There are also innovations for machines where payments are made exclusively with coins. If these machines are not powered by electrical energy, including batteries, then there is no longer a need to install cash register equipment in them (new clause 1.1 of Article 2 of Law No. 54-FZ).

What will happen to violators of 54-FZ

The state has already provided for quite severe measures for non-use or improper use of cash register equipment.

According to the law, non-use of cash registers will entail the seizure of proceeds received bypassing the cash register. Thus, officials will pay a fine in the amount of half the amount of the calculation carried out without using a cash register. Moreover, the fine cannot be less than 10,000 rubles. The stores themselves may lose almost all of the revenue received in this way (from 75 to 100% of revenue). The fine for legal entities starts at 30,000 rubles. Such a fine is expected for each violation of the law.

Repeated violation will result in disqualification of officials and administrative suspension of store activities. They will be disqualified for up to two years, and retail outlets will be closed for 3 months.

At the same time, the law increases the statute of limitations for bringing administrative liability. The new term will be one year. Let us remind you that previously this period was calculated as two months. At the same time, tax officials complained that it was often simply impossible to complete the proceedings within the legal deadline. Now it will become much more difficult for merchants caught violating to avoid responsibility.

What will happen to cash registers that will not be replaced : The Federal Tax Service, in a letter dated December 30, 2021 No. ED-4-20/25616, warned that if the tax authorities identify a cash register that does not comply with legal requirements, it will be deregistered unilaterally order without the user's statement.

Innovations for payment agents and insurers

In Article 1.2 of Law No. 54-FZ, a new paragraph 5.5 appeared, dedicated to payment agents and subagents who make payments using automatic devices. The new rule obliges them to issue cash receipts on paper or send them electronically. There is an alternative option: send the client information identifying the online check. These include: registration number of the cash register, amount, date and time of payment, etc. Using this information, the client will be able to find and receive his check for free on the online information resource indicated by the seller.

Amendments are also provided for insurers. The new paragraph 11 of Article 2 of Law No. 54-FZ is addressed to insurers who pay policyholders through agents who are not organizations or individual entrepreneurs. In such a situation, the insurer is obliged to issue a check or strict reporting form in electronic form and send it to the policyholder.

Complete set for online cash register: cash register at a special price, OFD, configuration of cash register with registration with the Federal Tax Service and a discounted inventory system Send a request

Cash register repair - service at a service center or do it yourself, which is better?

Having the instructions for repairing cash register equipment in your hands, you can fix it. This is not at all prohibited by law.

But, if you do not have experience in repairing CCPs, then it is better not to take on this matter. The online cash register is registered with the Federal Tax Service. Having violated the integrity of the device, which has a seal, then it will be impossible to simply put the cash register aside - or even trade without it.

It is better to contact an organization that provides CCP repair services. You will spend less time and maintenance costs. And in case of other problems related to technology, the technician will always come to your aid.

So, based on all of the above, we can come to the conclusion that repairs through professionals are still better, more profitable and faster.

Types of activities that do not require the use of CCP

Legislators have adjusted the list of activities that allow not to use cash register equipment. Here are the main changes:

it has been clarified that the exemption from CCT applies only to newspapers and magazines printed on paper;
a condition has been added that peddling trade in goods subject to mandatory marking with means of identification does not fall under the exemption from CCP;
the exemption from CCP has been extended to peddling trade on board aircraft (previously it was only valid for trains, handcarts, bicycles, baskets and trays);
The sale of bottling milk and drinking water was exempted from the use of CCP (previously the sale of ice cream and soft drinks was exempt);
Paid services provided by state and municipal libraries are exempt from the use of cash registers;
the provision of paid parking spaces on public roads and on regional, municipal and land plots is exempt from the use of CCP;
From July 1, 2021, the exemption that was in effect for the sale of travel tickets in public transport will be cancelled.

Cancellation of cash registers for individual entrepreneurs until 2021 and additional benefits in Federal Legislation

For convenience, the new nuances of Law No. 54 should be divided into 3 components: deferment, cancellation, benefits for the use of cash registers. The first group was discussed above, let's talk in more detail about the other components.

Enrollment, return of advance payments

In accordance with the current Federal Law, from July 1, 2019, owners of cash register systems who take an advance payment are required to generate 2 checks, or strict reporting forms. This should be done when crediting an advance, issuing goods, or providing a service. Clarification - if the client does not receive the paid item at the time of payment. Those who sell tickets to entertainment events (concerts, etc.), selling tickets and coupons in public transport are partially spared from this need. Those who provide online services, hosting, mobile communication services. Dealers of electronic books and computer programs. Now they do not have to transfer the 2nd check to the buyer (Federal Law No. 192 of July 3, 2018). Now it is quite enough to create a single fiscal document, including in it the calculations for crediting and repayment made during the 1st month.

Since June 6, this list has been supplemented by educational organizations, security firms, and business executives in the housing and communal services industry. The document generation period has been increased from 1 to 10 days (from the time the calculation is completed).

Payment of utility services

Organizations that collect fees for housing and utilities are now allowed to issue paper checks (CO forms). You can send them digitally only following a written request from the client (within five days of receiving such a request). If, within ninety days from the date of formation of the document, no application is received, the company’s obligations are fulfilled. Checks must be punched and handed over to the OFD no later than five days from the date of receipt of payment.

The benefit is not valid for direct payment by the client in cash or electronic money at the office of the service organization.

Who has been completely exempted from using cash register machines?

The updated regulation provides for a complete exemption from cash register equipment and the abolition of the issuance of checks for certain business segments:

Retail sale of shoe covers using vending machines or other means. Previously, this amendment concerned the sale of periodicals in kiosks, kvass and milk from tanks, making keys and other activities listed in paragraph 2 of Art. 2 Federal Law No. 54;
Sale of theater tickets. The option is available for those who sell tickets by hand or by tray. When trading online, you will need to send an electronic receipt to the buyer;
Leasing by individual entrepreneurs of premises and places for cars that belong to them by law.

The listed categories receive the right not to connect online cash registers, and may not provide checks without additional conditions.

Cancellation of cash registers until 2021: who did not receive a deferment?

Despite changes in the law, the final, 3rd stage of cash reform is not cancelled. A group of private entrepreneurs who had a deferment until June 1 will have to connect cash terminals this year, as planned. The cancellation of cash registers until 2021 does not apply to:

merchants on PSN and “imputed tax”, selling goods not made by themselves and not using the labor of hired workers;
entrepreneurs and legal entities (OSN, simplified tax system, PSN and UTII) operating in the service sector with hired employees;
organizing catering on UTII and PSN, where there are no hired personnel;
vending business owners without hired employees.

According to the new law, an extension is not provided for such individual entrepreneurs. By the end of June, they must install the required cash register equipment and register it with the Federal Tax Service.

Will cash register equipment be canceled until 2021 for cooperatives and partnerships?

Before the adoption of changes to the 54th Federal Law, it was assumed that from July 1, 2019, homeowners’ associations would receive payments from individuals only using a cash register (Article No. 1 of Federal Law No. 192). This point caused some dissatisfaction among the heads of homeowners' associations and housing cooperatives. They organized an initiative group to collect votes to repeal this regulation.

The head of the Duma division responsible for housing and communal services and housing policy, Galina Khovanskaya, fully supported the side of the “utility workers” during the consideration of bill No. 682709-7. She managed to achieve success. Although online cash registers for partnerships and cooperatives were not completely abolished, additional conditions were proposed. If they are followed, installation of equipment will be optional. The list of “beneficiaries” includes:

Homeowners' association in apartment buildings. Non-profit unions of gardeners and gardeners;
Housing cooperative;
Commercial and non-profit organizations providing paid services in the field of education;
Physical education and sports institutions;
creativity and leisure centers.

Such conditions are relevant only in the case of the provision of specialized services. Payment for them must be transferred non-cash, without direct interaction with payers. In case of personal payment in cash or electronic money at the organization’s office, the benefit will not work.

Cancellation of online cash register until 2021 in the transport industry

Cancellation of online cash register equipment until 2021 is valid for all individual entrepreneurs on UTII, PSN, OSN and simplified tax system operating in the service segment. The fundamental point is that there should be no officially hired employees. The deferment also applies to private carriers operating their own or rented cars.

In addition, the list of legal entities and individual entrepreneurs who have the ability to use cash register systems on a remote basis has been legislatively supplemented. Before the introduction of innovations, this option was available to online stores, owners of vending machines (except for those selling excisable goods) and transport with automated payment acceptance. Were added:

peddling trade;
Internet sales with delivery by couriers;
public transport, etc. with ticket sales in the salon;
service companies issuing strict reporting forms;
work or services performed outside the office premises: repairs, cleaning, etc.;
devices for paying for the services of car washes, shoe shines, self-service laundries, etc.

Personnel of organizations providing services that perform work on-site to the customer are no longer required to carry cash registers. Now it is enough to install one terminal in the company’s office and use it to carry out all cash transactions.

Innovations in the law do not eliminate the need to issue a check to the client and send data to the Fiscal Data Operator. However, it became optional to print checks and forms. You can do one of the following methods:

send to tel. subscriber number or email mail a link with the check data on the Federal Tax Service or OFD website;
show QR code from your phone, tablet, etc. — the client reads information using a mobile application. In the future, you can easily print a check from the Federal Tax Service website.

If the payer has not requested a check, the law will be considered complied with.

To provide a check to passengers, drivers and conductors can use the following options:

transfer documents in paper or digital format if the cash register operates in a salon;
send fiscal receipt data to the client’s phone number or email;
show QR code;
print a link or QR code on the ticket so that the passenger can then receive a digital receipt.

Currently, public transport organizations, taxi companies, and cargo transportation companies may not need to connect a cash terminal in every vehicle. This allows them to eliminate the significant costs associated with the implementation and maintenance of additional equipment.

What has changed in the processing of checks and BSO

The law under comment contains amendments regarding the mandatory details of a cash receipt and a strict reporting form. Firstly, there was a clarification that the price per unit must be indicated in the currency of the Russian Federation. Secondly, the wording of the form of payment has changed: previously it was “cash” and (or) “electronic”, now it has become “cash” and (or) “non-cash”. Thirdly, the QR code has become a mandatory requisite for a cash register receipt and BSO (Clause 1, Article 4.7 of Law No. 54-FZ, as amended).

In addition, from July 2021, special rules will come into force for checks and BSOs, which are issued when paying out winnings in the lottery and gambling, as well as when receiving an insurance premium and when receiving an insurance payment. In such checks and BSO, in addition to the usual details, you will need to indicate the name or full name of the client or policyholder, and his TIN (for an individual - the series and number of the passport). This is provided for by the new paragraph 6.2 of Article 4.7 of Law No. 54-FZ.

New fines for retail

Now, according to the law, the tax office has the right to check the work of stores - to control how they sell labeled goods and whether the equipment complies with the law. Fines for work without markings in the Code of Administrative Offenses

Fines for the illegal sale of goods that are subject to mandatory labeling:

2 000–4 000 ₽ - individual
5 000–10 000 ₽ - executive
50 000–300 000 ₽ - company

For violation in all cases, goods may be confiscated.

Deadlines. An inspector can already fine an entrepreneur for improperly selling cigarettes. In 2020, this will extend to other products.

Cash register update. In order to avoid fines, it is important for the store owner to update the firmware at the checkouts, and when necessary, change the fiscal drive.

Changes for fiscal drives

Until recently, only two types of fiscal drives were presented on the market: with a validity period of 36 months and a validity period of 13 months. Now they have added drives with a validity period of 15 months. It is possible that in the future there will be drives designed for a different period.

Legislators took these changes into account. Previously, paragraph 6 of Article 4.1 of Law No. 54-FZ stated that in general, users in special modes are required to use fiscal drives with a validity period of at least 36 months. And only for some users (in particular, for those combining special mode and OSNO) it was allowed to use a drive with a validity period of at least 13 months. After the adoption of the commented amendments, the same users are allowed to use fiscal accumulators with a validity period of less than 36, but not less than 13 months. We see that drives with a maturity of 15 months fall into this period.

Buy a fiscal drive and enter into an agreement with the OFD

New type of cash register

As part of the cash reform, which began in 2021, entrepreneurs were required to switch to online cash registers. These are devices of a new type that use a digital memory module - a fiscal drive. It replaced EKLZ, an electronic secure control tape on which fiscal information was previously recorded.

Thanks to modern technologies, the cash register now transmits information about payments to the Federal Tax Service server, that is, there is no need to present a memory module for verification. Registration, deregistration or making changes to the cash register card is also done via the Internet. It is prohibited to use old-style devices (with ECLZ) in Russia.

Sometimes cash register is used offline, that is, without transmitting information to the tax authorities at the time of calculation. This is permitted for those who conduct business in certain remote localities. But even in this case, you should use an online cash register with a fiscal drive, since it periodically needs to be submitted to the Federal Tax Service to read the information.