New online cash registers are made available for Russian business people as of January 1, 2016. Old fiscal cash registers and printers can be used until the expiration of their life cycle, but not more than 7 years from the date of its activation. Online cash registers are already tested in Moscow and the Moscow region, as well as in Tatarstan and Kaluga region. The experiment was conducted by the Russian government.
The new version of the fiscal law has changed technical requirements for the invoicing systems and the penalty statute.
Cash Registers “Кассовые аппараты (ККМ)”, which taxpayers have used so far, are so-called fiscal memory cash registers, which records the totals of all receipts per day. In the case of a tax audit, the inspector reads the data from the fiscal memory (daily totals) and compares them with the data recorded in the ledger.
New KKM has a different working principle, just like cellular phones they have a modem in their hardware. With this modem, the information about each and every receipt is immediately sent to the tax server (оператора фискальных данных (ОФД)), where it can viewed by the tax inspector. The transfer can take place wirelessly, if special SIM card is inserted into the KKM, or using a wired connection for which KKM would have special wired VPN channel.
According to the new technical requirements, KKM can be made as two types:
- KKM with offline function and data transfer. This type of KKM can work even when connection to the server is interrupted. However, in this mode, KKM cannot operate for more than 72 hours. In the absence of communication, KKM collects all information about the receipts recorded on the fiscal drive and when communication is restored, all the accumulated information is transmitted to the server. If within 72 hours the connection is not restored, the KKM will be blocked until the moment when new data is finally uploaded to the server.
- KKM with only online data transfer function. Such KKM, the so-called web cash registers, work only if the connection to the server is enabled. Their main difference is that they cannot work independently, as the first type. It was assumed that in the long term, such KKM will be used by a variety of web-applications for tablets, smartphones and other mobile devices.
The head of the Federal Tax Service for the Rostov region Dmitry Fotinov spoke about the innovations introduced in new tax legislation, which will soon affect all taxpayers and businesses. It is planned that from July 1, 2017 entrepreneurs will be obliged to use new cash registers. They are Internet enabled to transmit information about each receipt to the tax office. Consumer may receive both paper and electronic receipt. The draft law on the introduction of such equipment has already passed the first reading in the State Duma.
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