How to properly start working with cash register equipment (CCT). How can a cashier work with an online cash register in various situations?

Before starting work using the online cash register, the cashier-operator receives:

  • keys to the cash register, cash register drive and cash drawer;
  • necessary Consumables– receipt and control tapes, tape for the printing device, cleaning products, etc.;
  • loose change and banknotes.

Then the cashier-operator must generate a report on the opening of the shift. The online cash register will automatically send this report to the operator. If the check is positive, the cash register will receive confirmation. After this, you can begin settlements with customers (clauses 2, 3, Article 4.3 of the Law of May 22, 2003 No. 54-FZ).

When making payments to each customer, the cashier-operator is obliged to:

  • determine the total purchase amount based on the cash register indicator and tell it to the buyer;
  • receive money, clearly state its amount and place this money separately in full view of the buyer;
  • carry out an operation through an online cash register for the amount received;
  • name the amount of change due and give it to the buyer along with a check or strict reporting form.

There are two options for issuing a check or strict reporting form.

Firstly, on paper.

Secondly, in electronic form. The check is not printed on paper, but is sent to the buyer’s phone number or e-mail. This is possible if the buyer has provided such information before settlement.

At the end of the work shift, before the arrival of the cash collector, the cashier-operator generates a report on the closure of the shift on the cash register. Online cash register will automatically send this report to the fiscal data operator.

If the organization is small (with one or two transaction cash desks), the cashier-operator hands over the money directly to the collector.

After depositing the proceeds and completing the documents, the cashier performs between-repairs maintenance of the cash register, disconnects it from the network and closes it with a cover. Next, the cashier hands over the keys to the cash register and cash register to the head of the organization (his deputy, head of the section) for safekeeping against receipt.

note

No online cash register required Maintenance according to the old-style cash register principle. Online cash registers and fiscal drives need to be repaired in specialized centers (for example, from the cash register manufacturer).

What details does a cash receipt and BSO contain?

Requirements for mandatory details and a strict reporting form are listed in Article 4.7 of Law No. 54-FZ.

So, the check issued by the online cash register must indicate:

  1. place (address) of settlement;
  2. the taxation system that is used in the calculation;
  3. calculation sign:
  • receiving money from the buyer (client) – receipt;
  • return to the buyer (client) of funds received from him - return of receipt;
  • issuing money to the buyer (client) is an expense;
  • receipt of funds from the buyer (client) issued to him - return of expenses;
  1. name of goods, works, services, payment, payment, their quantity, price per unit including discounts and markups, cost including discounts and markups, indicating the VAT rate. Individual entrepreneurs, and the simplified tax system, unified agricultural tax or UTII (except for those that sell excisable goods), may not indicate the name of the product (work, service) and their quantity until February 1, 2021 (clause 17 of article 7 of the Federal Law of July 3, 2016 No. 290-FZ);
  2. the calculation amount with a separate indication of the rates and VAT amounts at these rates. An exception is made for non-payers of VAT or payers selling goods not subject to VAT;
  3. form of payment (cash or electronic means of payment);
  4. position and surname of the cashier who issued the cash receipt or issued it to the buyer (client) (except for online payments);
  5. the address of the website of the authorized body on the Internet where you can check the authenticity of the check;
  6. telephone number or email address of the buyer (client), if he asked to send him a check in electronic form, or an Internet address where you can receive such a check;
  7. the email address of the sender of the cash receipt (strict reporting form) in electronic form, if the cash receipt (strict reporting form) was transferred to the buyer in electronic form.

According to the Federal Tax Service, a seller who uses an online cash register and has received an advance payment from the buyer must also issue him a cash receipt with the requisite “advance payment.” And after the final payment using the previously transferred advance, issue a cashier’s check with the requisite “advance offset” (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20/21345@).

All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (Clause 8, Article 4.7 of Law No. 54-FZ).

note

Online cash registers do not cancel the use of strict reporting forms. However, from July 1, 2018, it is necessary to form a BSO not by printing, but only through cash registers (Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Responsibility for non-use of CCP

Responsibility for non-use of cash registers is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

The amount of the fine depends on the revenue that was not recorded through the cash register (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). So, for non-use of CCP you will be fined:

  • official - in the amount of 1/4 to 1/2 of the unaccounted amount, but not less than 10,000 rubles;
  • organization - from 3/4 to one size of the amount of the “unbroken” purchase, but not less than 30,000 rubles.

Repeated non-use of cash registers will be punished more severely only if the amount of payments “by the cash register” amounted to 1,000,000 rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

An official may be disqualified for a period of one to two years, and the activities of individual entrepreneurs and organizations may be suspended for up to 90 days.

Responsibility for the use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, re-registration and use, has been in effect since February 1, 2017 (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Only the lazy don’t talk about online cash registers today. Experienced entrepreneurs share their implementation and use experience with each other, while newcomers to business learn about them for the first time. The all-seeing eye of the vigilant Ministry of Finance monitors the situation, promptly explaining controversial aspects of the law 54 Federal Law. And we tell in simple language- what are online cash registers, why and who needs them, what fines are provided, etc.

This article is needed primarily for those who first encountered the innovation of the authorities and began their activities in new conditions. For experienced businessmen, reading the material will also not hurt - after all, our government often changes the rules of the game right on the fly and you may not have kept track of the latest updates.

  • repair shoes. You can easily change the soles of your shoes and put heels on your sandals - an online checkout is not required for this;
  • pour lemonade, kvass or other non-alcoholic drinks on the street from tanks and barrels;
  • sell ice cream as part of street trade;
  • rent out a personal apartment, room or bed;
  • engage in trading in spontaneous, undeveloped markets. There are fewer and fewer of these left, but here and there you can still find them;
  • work in the market valuable papers or issue loans to the population;
  • are a religious organization. Well, everything is clear here - why should the state control someone who does not pay taxes?
  • run a food factory at a school, kindergarten or lyceum;
  • are engaged in transporting passengers. Conductors on minibuses are also exempt from using the new type of cash register;
  • work in hard-to-reach or remote areas of our vast homeland. Here it is necessary to clarify that even if you work beyond the Ural mountain range, this does not exempt you from using new cash desks. The list of remote areas is included in the government register; if you find your area on this list, you can sleep peacefully. Online cash registers will only be a dream for you. For example, for the Moscow region this list looks like this.

For other entrepreneurs, the use of new-style cash register equipment is mandatory, and we continue. But first, let us remind you who the government obliged to use the new cash accounting devices.

Who does not need to use online cash registers?

Who should use the new cash registers?

  • Individual entrepreneurs on a single tax on imputed income (UTII) or on a simplified tax system (STS);
  • sellers of products subject to excise tax registration;
  • all online stores;
  • all companies providing services in any direction;
  • organizations on the PSN (patent system);
  • entrepreneurs using strict reporting forms;
  • everyone who already uses CCP.

What is an online cash register?

Everyone knows the cash register, even those who have never taken and will never take the path of entrepreneurship. This is a thing that prints receipts on paper tape. This receipt is given to the buyer, and information about the purchase remains in the device’s memory. At the end of the shift, the cashier or senior salesperson enters data into a special Z-report. Remember the expression “take the cash”? That's exactly what it's about.

At the end of the reporting period, the data is transferred to the Federal Tax Service - FTS. Thus, the state controls the profits of sellers. Based on the data, taxes are calculated. The expression “bypass the cash register” means bypassing all taxes. This was the case before, before the era of widespread Internet penetration and the advent of online cash registers. The new rules eliminate this phenomenon in principle. When using online cash registers, information about each purchase made is automatically sent to the Federal Tax Service via the network. Instantly, without any participation of the parties. True, this happens through an intermediary - a fiscal data operator. It is also called OFD.

This is the first and most important difference between the new type of cash register and everything that came before.

In addition, the smart cash register can:

  • print a new cash receipt. It displays a QR code, information about the seller and a link to the official tax website. Another difference between the new receipt and the old one is the mandatory indication of the name of the product;
  • send an electronic version of the cash receipt to the buyer. According to the new law, the client has the right to demand an electronic version of the check from you. For failure to comply with this requirement, you will have to pay a fine, but more on that below. The buyer has the opportunity to download an electronic receipt to his mobile device;
  • store the receipt in a special device - a fiscal drive. Sold separately or as part of the device.

A little about the fiscal data operator. He deals not only with the transfer of information to the tax office, but also with its storage. And it is the OFD that sends the electronic check to the buyer. All receipts are stored on the operator’s servers and are available for five years.

There is one subtlety that all entrepreneurs must be aware of - you can only work with a data operator accredited by the Federal Tax Service. A list of them all is on the official tax website. Select your region and watch. Again, for Moscow it looks like this.

How and where to get a new sample CCT

There are two main ways to get an online cash register. The first is the purchase of new equipment. For a newly created business, this is the only option, short of buying a used cash register. The cost of the product starts at 18 thousand rubles. Sites like Avito and others have a large selection of used equipment. A completely live device can be bought for 10 thousand rubles.

If you work using cash registers, do not rush to the store for new technology. First, check if it is possible to upgrade your cash registers to meet new requirements. To do this, invite representatives of the service department that services your cash registers. However, you need to take into account the nuance - often such alterations cost more than purchasing new equipment.

If you managed to remake your cash register to meet the requirements of the new tax law, re-register with the Federal Tax Service. The procedure is the same as registering a new cash register. And if this was not possible, remove it from the register by writing a corresponding statement.

And the most important thing. You can only work with cash registers approved by the tax service. Therefore, it is a good idea to make sure that your cash desk is in the register published on the Federal Tax Service website. For Moscow registry.

We are starting to work with a new cash register. Tax registration

Having received an online cash register, you need to register it with the tax authorities and only then start working. There are three ways to register:

1. Use the site’s services www.nalog.ru . You register on the portal, receive an electronic signature at the branch of the Ministry of Telecom and Mass Communications and register the cash register.

Advantages of the method: quickly and without leaving home.

Minuses— you’ll have to fork out 1,500 rubles — that’s how much an electronic signature costs on average.

2. Visit the tax office. After filling out the application and paying the state fee, the device will be registered. True, you will have to bring and show the cash register itself to the Federal Tax Service - exactly the same as before.

Advantages of tax registration- free and reliable.

Minuses- queues, bureaucracy, a dash in the wrong place, a tick in the wrong place - in general, you get the idea.

3. Turn to professionals. Many service centers have appeared on the service market, for a small fee they are ready to take care of registering cash registers. You pay for their work in the amount of about 1000 rubles and receive a full package of documents in your hands. This method is the most preferred. It takes little time, and the service center employee is responsible for all errors.

Lifehack from : After purchasing the equipment and registering it, be sure to register tax deduction and get some of your costs back. The average bill for purchasing a turnkey cash register is 25,000 rubles, which in itself is quite a lot. And if you consider that there are already enough costs to start a business, then the savings will come in very handy. True, the benefit applies only to those who have never worked using CCP before.

Fines for violating the law on online cash registers

And now about the unpleasant thing - entrepreneurs face serious fines for deviating from the requirements of the law. The amount of punishment depends on the form of ownership (individual entrepreneur or LLC), the severity of the violation and other factors. For example, the punishment for repeated violations is increased many times over.

The most bad idea— work without an online cash register at all. This threatens confiscation of up to 50 percent of sales, but not less than 10 thousand rubles, if we're talking about about IP. The LLC will have to part with 30 thousand, or up to 100 percent of sales. Repeated violation threatens to suspend the entrepreneur’s activities for up to three months.

Are you working with equipment that does not meet the requirements of the new law? Pay a fine of 3 thousand if you are an individual entrepreneur, and 10 thousand if you are an LLC. For example, if your device is not included in the tax register.

A failure to send an electronic check will also result in a fine. The amount is 10,000 rubles.

Note. The transition to a new cash register was accompanied by a rush for cash registers themselves, fiscal storage devices and the services of service centers. There were interruptions and delays that were not the fault of the entrepreneurs. Therefore, if you prove that you did everything to comply with the law, but still violated some point for reasons beyond your control, then no fine will be imposed. The Ministry of Finance has written about this more than once.

Who is required to start working under the new rules and when?

Now ending final stage transition to online cash registers. By June 30, 2018, everyone who uses the UTII and PSN system must start working with the new cash register system. After this date, everyone will have to work according to the new law. Let us recall how many stages the transition took place.

Everyone who purchased and registered a new cash register since February 2017 immediately started with online cash registers. It was from this moment that it became impossible to register the old type device.

From July 1, 17th, individual entrepreneurs and LLCs that previously used cash register equipment must equip their business with a new cash register.

Let's sum it up

It is clear that the state will receive the main profit from the new law. Tax collection will increase and the number of shadow schemes will decrease. The burden on tax inspectors will be reduced - now, to check an organization, just click the mouse.

Oddly enough, many entrepreneurs also appreciated the advantages of introducing new rules of the game, and those who say the opposite simply do not see the forest for the trees. Your accountant or you yourself now visit the tax office much less often. And the tax office visits you less often. We have no doubt that most inspectors are nice and pleasant people, but their visit usually ended in the death of a certain number of nerve cells.

Unfair competitors lost their advantages. Gray schemes, double and triple bookkeeping - all this is now a thing of the past. In addition, good expensive cash registers easily integrate with the Unified State Automated Information System (EGAIS) system, allowing you to analyze financial flows and do other useful things.

Those who started their business in the 90s note how much easier it has become to work now. Previously, in order to register as an individual entrepreneur, you had to spend several days - standing in lines, enthusiastically carrying pieces of paper into the windows and waiting, waiting, waiting. Now this operation takes a couple of hours, or even less. And if you wish, you can receive services without leaving your home at all and just come to pick up the finished documents.

Let's hope that the introduction of online cash registers will be another step towards moving document flow online. The less time and resources consuming paperwork, the more attention can be paid to improving the quality of customer service. And from this position, the new law is a way out to qualitatively new level business.

Gray schemes, double and triple bookkeeping - all this is now a thing of the past

Employees who:

– have mastered the rules for operating CCPs to the extent of the technical minimum (for example, completed training at a central technical center);
– studied the standard operating rules for CCPs.

At the same time, it is necessary to conclude an agreement with such employees on full financial responsibility.

Before starting work with cash registers, the director of the organization (his deputy, duty administrator, individual entrepreneur) must:

– open the lock of the drive and cash register counters and, together with the cashier, take readings (receive a reporting sheet) of sectional and control counters, compare them with the readings recorded in the cashier-operator’s journal in form No. KM-4 for the previous day;
– make sure that the readings match and enter them into the book for the current day at the start of work, certify them with your signatures;
– design the beginning of the control tape. To do this, you need to indicate on it the type and serial number of the cash register, the date and time the work began, and the readings of sectional and control counters (registers). This data is certified by signatures, after which the lock for the cash meter readings is closed;
– give the cashier the keys to the cash register, cash register drive and cash drawer;
– provide the cashier with change notes and coins in the quantity necessary for settlements with customers;
– provide the cashier with accessories for operating and servicing the cash register (for example, receipt tapes of appropriate sizes, ink ribbon);
– instruct the cashier on measures to prevent check forgery (encryption of checks, a certain color of the check tape used, maximum check amount, etc.).

The cashier, before starting to work with the cash register, must:

– check the serviceability of the blocking devices, refill the receipt and control tape, set the dater to the current date, set the numerator to zeros;
– connect the cash register to the power grid, check its operation by knocking out two or three zero checks. These receipts must be attached to the cash report at the end of the day;
– wipe the casing with a dry cloth and install a sign with your name on the buyer’s (client’s) side;
– place the necessary equipment for work (micro calculator).

When paying for a purchase, the cashier-operator is required to determine the total amount of the purchase. This can be done according to the readings of the CCP indicator or using counting devices (for example, a calculator). Next, this amount must be indicated to the buyer (customer) and the method of payment must be specified.

If the buyer (customer) pays in cash, then the cashier-operator must receive from the buyer (customer) cash, clearly state their amount and place these funds separately in full view of the buyer (customer).

In the case when the buyer (customer) provided a bank card for payment, the cashier-operator or the buyer (customer) himself must insert the card into a special slot of the cash register (system cash terminal connected to the bank). When entering bank card The buyer (customer) must enter a personal code (PIN) into the car, known only to him. The credit card owner's account number is communicated via the communication channel, his solvency is confirmed, and a command is given to debit the specified amount (the cost of a purchase or service) from the account. After which the cashier-operator must print the cash receipt and return the card to the buyer simultaneously with the cash receipt.

While working, the cashier is prohibited from:

– work without control tape or glue it together in places where it is broken;
- allow unauthorized persons to access the cash register (with the exception of the director (his deputy, accountant, duty administrator) of the organization (individual entrepreneur), as well as a technical specialist or supervisory person to check the cash register - only with the permission of these persons);
– leave the cash register without notifying the administration, without turning off the cash register, without locking the cash register and cash register. If it is necessary to leave the cash register, all keys (from the booth, cash register and cash drawer) must be with the cashier;
– independently make changes to the cash terminal operating program;
– have personal funds in the cash register that are not accounted for via cash register (with the exception of funds issued before the start of the working day).

At the end of the working day (shift), a representative of the administration (individual entrepreneur) in the presence of the cashier must:

– take readings from sectional and control counters (registers) and obtain a printout or remove from the cash register the control tape used during the day (Z-report);
– sign the end of the control tape (printout), indicating the type and number on it cash register, readings of sectional and control counters (registers), daily revenue, date and time of completion of work;
– compare the actual amount of cash revenue and the readings received and establish the reasons for the discrepancy. In particular, draw up a return certificate in form No. KM-3 for unused and erroneously punched checks.

The cashier needs:

– prepare cash receipts and other payment documents;
– draw up a cash report according to form No. KM-6;
– hand over the proceeds along with the cash report (form No. KM-6) to the senior (chief) cashier (or directly to the bank’s collector - if the organization (individual entrepreneur) has only one or two cash desks);
– fill out the cashier-operator’s journal (form No. KM-4). Having completed the registration of cash documents, the cashier:
– carry out overhaul maintenance of the machine and prepare it for next day, in accordance with the requirements of the operating manual for this type of cash register equipment;
– close the cash register with a cover, having previously disconnected it from the power supply;
– hand over the keys to the cash register or cash register to a representative of the administration (director, manager, duty administrator or senior (chief) cashier) for safekeeping against receipt.

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and

"User" -

or individual having legal capacity and recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or a legal entity registered in accordance with the laws of the state of which such person is a resident;

or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about methods of implementation professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; information about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep confidential all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of the authority state power, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date is indicated latest update. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10.The user understands that the equipment and software, used by him to visit sites on the Internet, may have the function of prohibiting operations with cookies (for any sites or for specific sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under account the User, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements). In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with current legislation Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be submitted to writing and be delivered in person or through a courier, or sent by email to the addresses specified in the license agreement for computer programs dated December 1, 2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be in the future specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details:

Online cash register is a device that has a fiscal storage device with the help of which data on a transaction performed at the cash desk is transmitted via the Internet to the fiscal data operator, who subsequently redirects the received information to the tax authority.

In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, most entrepreneurs are required to switch to using the new cash register system from July 2017.

An online cash register is a cash register that has a fiscal drive built into the body, with the help of which data on transactions performed at the cash register is transmitted via the Internet to the fiscal data operator (hereinafter referred to as the FDO).

Let's conduct a comparative analysis of the main differences between online cash register machines and the old-style machine

Online cash register (after amendments to law No. 54-FZ Regular cash register (before amendments to law No. 54-FZ)

Internet connection

Necessarily Not necessary

Conclusion of an agreement with OFD

Necessarily Not necessary

Data storage

Information about completed transactions is transferred to the fiscal drive Sales data was stored on EKLZ

Transfer of data to the inspection authority

Data on transactions performed through the OFD are transmitted to the tax authority online The data is stored on the EKLZ and the tax authority could access it only after the information was removed from the tape by specialists from the technical service center

Cash receipt

contains 24 required details The cash receipt contained 7 mandatory details. Previously, there was no need to indicate the taxation system, check verification site, fiscal storage number, etc. on the check.

Cash receipt format

The receipt can not only be printed in paper form, but also sent to the buyer electronically by phone or email The check could only be printed in paper form

Cash register registration

Online KKM can be registered remotely via Personal Area IP or legal entity on the Federal Tax Service website or using the OFD KKM could be registered only through a personal visit to the tax authority

Service center

Not necessary Necessarily

Presence of a hologram on the KKM body

Not required Of course, its absence would result in a fine.


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