FZ-54 comes into full force on 1 July. What does this mean for business?

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

There is nowhere else to postpone - it's time to choose and connect an online checkout. Together with MTS, we explain in detail what services cannot now be provided without a check and what will happen if the new law is ignored.

How do I know if I need an online checkout or not?

According to 54-FZ Federal Law "On the use of cash registers in the implementation of settlements in the Russian Federation" dated May 22, 2003 No. 54-FZ, from July 1, 2019, there will be almost no areas where it will be possible to work without a receipt.

You only have about a month to select and set up an online checkout if you work in one of these areas:

• SP PP. 1 clause 7.1 No. 290-FZ and organizations at UTII that provide household or veterinary services, lease premises; auto repair shops.
• SP PP. 2 clause 7.1 of Art. 7 № 290-ФЗ on UTII and a patent in trade and public catering without employees with whom labor contracts have been concluded. For example, the owners of coffee shops or kiosks who work independently.
• IP P. 11 and 11.1 Art. 7 No. 290-FZ with vending machines without hired employees. This category includes the owners of vending machines - the very ones that sell shoe covers, coffee, bars.
• Businessmen P. 4 Art. 4 of Law No. 192-FZ, which carry out non-cash payments. This applies to all online stores, as well as entrepreneurs who receive payments for utilities and major repairs, provide loans, make advances or prepayments.

• Part of IP P. 2.1, Art. 2 No. 54-FZ on a patent that provide services. These include entrepreneurs who are engaged in:

  • maintenance and repair of auto and motor vehicles, machinery and equipment,
  • freight or passenger transportation,
  • veterinary services,
  • conducting classes in physical culture and sports,
  • transportation of goods or passengers by water,
  • hunting,
  • the provision of medical services or the sale of drugs,
  • rental,
  • trade in shops with an area of up to 50 m² or in kiosks,
  • provision of catering services in premises up to 50 m² or without a service hall,
  • production of dairy products,
  • fish farming or fishing.

On May 23, amendments were adopted to 54-FZ. Who will the grace period be for?

The State Duma approved Bill No. 682709-7 amendments to the law, according to which some entrepreneurs will receive a deferral until 2021. The purchase of online cash registers can be postponed by individual entrepreneurs without hired workers who:

• sell goods of their own production (for example, they are engaged in baking cakes or knitting hats);
• perform work (for example, they repair household appliances or make furniture);
• provide services (for example, do a manicure or provide private lessons).

With this postponement, the state gives entrepreneurs time to determine for themselves a suitable form of activity: individual entrepreneur or self-employment. Now the self-employment regime is a pilot project, which is taking place in four regions of Russia - Moscow, Moscow and Kaluga regions and Tatarstan. If the experiment is recognized as successful, by 2021 this regime will be introduced throughout Russia.

Who doesn't need an online checkout?

Entrepreneurs will be able to work without a cash register after July 1, 2019. 2 and 3, paragraph 2. of Art. 1 No. 290-FZ, which carry out calculations in remote remote areas. The list of such settlements is approved by the state authority of the constituent entity of the Russian Federation. For example, you can see the list for the Altai Territory.

Also, entrepreneurs who work in the pharmacy and medical fields in rural areas or are engaged in preferential activities can do without cash registers for the time being:

• street trade (ice cream, kvass, vegetables or newspapers);
• ancillary work (digging up the ground or mowing grass);
• assistance to vulnerable groups of the population (caring for the elderly or looking after children);
• Individual entrepreneurs renting out housing together with parking spaces, which are located in apartment buildings and are owned by this individual entrepreneur.

A full list of businessmen exempted from the use of online cash registers can be found.

Can I choose any online checkout?

No. Only those that are available in approved online cash registers are suitable. Now there are more than 160 models of three main types:

• Autonomous cash registers are the simplest apparatus. In fact, this is the good old cash register, which was connected to the Internet by adding.
• Smart terminals are modern cash registers. They are like a touchscreen tablet with built-in equipment for printing receipts.
• Fiscal registrars are more like a receipt printer that is connected to a computer or even a smartphone.

You should not be guided by the principle "I'll take what is cheaper, and then we'll figure it out." Choose based on the needs of your business. To decide, think:

• What type of internet connection do you use for your business - wired or mobile? If the situation with the Network is unpredictable, then you need terminals that can work with any type of connection.
• How many positions are you going to sell? the check must contain all the names of goods sold and services rendered. Therefore, the more assortment you have, the more functional your online checkout should be. For small stores with up to 50 different products, an autonomous checkout is suitable. But keep in mind that it is not an easy task to enter even 2–3 positions on the push-button terminal. With the growth of business, such devices will have to be replaced with others.
• Do you need a mobile or stationary cash register? If you are visiting clients, of course, you will need a portable device. Also, a mobile cash register is preferable if there are frequent power outages. For example, an online checkout "" will last 24 hours without recharging.
• Do you sell alcohol or labeled products? If so, stand-alone cash registers will not work for you. Here we need devices that can scan codes and work with accounting systems, EGAIS, information marking systems.

We talked in more detail about the choice of online cash registers in "How to choose an online cash register under 54-FZ and not break your brain: 6 simple steps."

How to connect and register an online cashier?

To start using the equipment, you need:

• Buy or rent an online checkout.
• Get an electronic signature. You can choose a suitable certification authority.
• Connect the Internet to the checkout.
• Conclude an agreement with.
• Register an online checkout in.
• If you are going to accept non-cash payments, conclude an acquiring agreement with the bank.
• If you sell food products at retail, you need access to the state information system of veterinary control "Mercury. HS". Those who sell alcohol need to additionally order JaCarta or Rutoken (EDS 2, 0).

All steps must be completed by July 1, 2019.

You mentioned the lease. So you don't have to buy an online checkout?

Yes, and there are situations when renting an online cash register is more convenient and more profitable than buying:

• You want to save money for business development, not “freeze” it at the checkout.
• You won't need the cashier for long. For example, you have a seasonal business or you are just starting out, and therefore are not yet sure of the chosen strategy.
• Do you want to test different models or you just do not have time to choose by July 1, 2019.
• No extra 25,000 rubles. This is the average amount that you have to pay for the cheapest checkout with connection. Service is not included in these costs.
• Not ready to engage in maintenance and repair. For example, when renting an online cash register from MTS at the "Business" tariff for 2,300 rubles, the company undertakes all the technical work, connection and replacement of the device.
• You need technical support and training in how to work with the cashier.
• An urgent replacement of equipment is urgent, because you are not ready to stop your business due to a cash register breakdown.

In addition, in the case of a lease, you get equipment without significant start-up investments. For the purchase, connection and setup of the simplest online cash register you need to pay 25,000 rubles. For comparison, rent "" will cost from 1,700 ("Economy" tariff) to 2,300 ("Business" tariff) rubles per month.

Do online checkouts have any additional useful functions?

There are. Modern cash registers completely replace the calculator, help to serve customers faster and minimize seller's mistakes.

Also, the majority of owners of modern online cash registers have access to a commodity accounting system - a special cloud program. As practice shows, if you use it correctly, you can reduce costs and increase profits.

In the commodity accounting system "MTS Kassa", for example, you can conduct analytics on more than 40 reports, for example:

• keep track of the quantity of goods in each store;
• see the number of sales and the average check;
• monitor positions and balances written off automatically upon sale;
• to see the picture in the “came-out-left” format, which makes it easy to control money at the cash register online;
• simplify the procedures for goods acceptance, inventory, revaluation and write-off;
• make purchases;
• determine illiquid assets and the most popular positions;
• monitor the work of the store;
• work with sales documents and implement marketing tools;
• automatically calculate sales prices according to the algorithm selected by the user;
• calculate the seller's motivation;
• work with the systems "Mercury", EGAIS and information marking systems.

How to save money on the online checkout?

If you hurry up and register an online cashier before July 1, 2019, you can apply for a tax deduction Art. 346.51 of the Tax Code of the Russian Federation. This can be done by individual entrepreneurs working on UTII or a patent:

• except for retail and catering;
• in retail or catering, but no employees.

The deduction is 18,000 rubles for each copy of the online cash register. This amount can include not only the cost of purchasing an online cash register, but also the money spent on the fiscal drive, as well as setting up the equipment.

Follow the promotions and offers of manufacturers of online cash registers. Many of them are trying to offer profitable solutions for entrepreneurs by July 1, 2019. For example, MTS offers to buy an online cash desk for 1 ruble when opening a business account with MTS Bank. The bank takes over the connection of the equipment, and even training to work with the device is free of charge. Also, "MTS Cash" can be rented at a reduced price - 1,250 rubles per month, if you use the offer "", which includes settlement and cash services, rental costs and merchant acquiring.

What happens if the online checkout is not installed?

If the entrepreneur has not installed or does not use the online cash register, then according to the law he will have to pay a fine of the Administrative Offenses Code of the Russian Federation, article 14.5.

For the lack of an online checkout:

• For officials (employees and individual entrepreneurs without employees) - 25-50% of the amount of the calculation carried out without an online cash register, but not less than 10,000 rubles.
• For legal entities - 75-100% of the amount of the calculation carried out without an online checkout, but not less than 30,000 rubles.

For non-use of installed equipment:

• For officials (employees and individual entrepreneurs without employees), the fine is 2,000 rubles.
• For legal entities - 10,000 rubles.

To avoid punishment, you need to purchase an online cash register on time, connect it and always give customers a check when paying for goods and services.