Where to look for a list of settlements that are exempt from online cash registers or those on the territory of which a cash register can work without transferring data to OFD. Remote and hard-to-reach areas where organizations and individual entrepreneurs have the right to

According to Federal Law No. 54-FZ, as amended on 07/03/2016, all entrepreneurs are required to switch from conventional cash registers to online cash registers. Deadline for transition to new system calculations is the date 07/01/2018, and the majority should purchase and install a new type of cash register equipment by July 1, 2017. This requirement applies to literally everyone, but there are exceptions here too.

Who is exempt from switching to online cash registers

Still, not all businessmen will have to learn how to work with online cash registers and upgrade the old device. So, according to the regulation No. 54-FZ "On the use of cash registers" and the Federal Law of 03.07.2016 No. 290-FZ "On amendments ..." from the introduction online cash registers exempt:

• small business entrepreneurs providing services such as shoe repair;
• sellers in markets not equipped with cash registers;
• owners of seasonal tents (vegetables, fruits, dried fruits);
• stalls selling newspapers and magazines;
• people who earn money by renting out their own living space;
• enterprises providing meals in educational institutions;
• religious enterprises (associations).

Moreover, regardless of the type of activity, entrepreneurs who are located in hard-to-reach and remote areas are also exempted from the introduction of online cash desks.

What area is considered inaccessible

It is not always possible to install online cash desks in hard-to-reach areas. For example, not every settlement is equipped with communication networks. Without a constant Internet, the introduction of an online cash register becomes impossible.

Also, on the basis of the order of the Ministry of Telecom and Mass Communications of Russia dated December 05, 2016 No. 616, the criterion that is fundamental for determining areas remote from communication networks are all settlements with a population of less than 10 thousand people.

Thus, online cash desks in hard-to-reach areas, such as: settlements, villages, villages, workers' settlements and sidings, are not required. A more accurate list of settlements exempted from online cash desks and recognized as hard-to-reach is approved in each individual locality by a regional regulatory document.

A detailed list of settlements exempted from online cash registers has already been approved: in Amur (Decree of the Government of the Amur Region dated January 27, 2017 No. 38), Astrakhan (Decree of the Government of the Astrakhan Region dated January 31, 2017 No. 14-P), Kirovskaya (Decree of the Government of the Kirov Region dated 01/31/2017 No. 43/52), Kurgan (Decree of the Government of the Kurgan Region of 01/31/2017 No. 20), Lipetsk (Decree of the Administration of the Lipetsk Region of 31.01.2017 No. 35), Penza (Decree of the Government of the Penza Region of 01.02.2017 No. 43- PP), Rostov (Decree of the Government of the Rostov Region dated 02.02.2017 No. 50), Tomsk (Decree of the Administration of the Tomsk Region dated 30.01.2017 No. 26a), Ulyanovsk and Yaroslavl (Decree of the Government of the Yaroslavl Region dated 01.02.2017 No. 59-p) regions; in the Trans-Baikal (Decree of the Government of the Trans-Baikal Territory dated January 31, 2017 No. 19) and Perm Territories (Decree of the Government of the Perm Territory dated February 9, 2017 No. 43-p); in the republics of Komi (Decree of the Government of the Republic of Komi dated 23.01.2017 No. 27), Bashkortostan (Decree of the Government of the Russian Federation dated 07.12.2016) and Sakha-Yakutia (Decree of the Government of the Republic of Sakha (Yakutia) dated 20.02.2017 No. 50), in the Chuvash Republic ( Decree of the Cabinet of Ministers of Chuvashia dated December 14, 2016 No. 530); in the Chukotka Autonomous Okrug (Decree of the Government of the Chukotka Autonomous Okrug dated January 11, 2017 No. 5). Somewhere the list is calculated in dozens of settlements (in the Amur region, for example), and, in particular, in the Yaroslavl region, there are only 8 cities where entrepreneurs are required to switch to online cash registers - these are, in addition to Yaroslavl, Pereslavl-Zalessky, Rybinsk, Gavrilov-Yam, Danilov, Rostov, Tutaev and Uglich. All other settlements were considered by local authorities to be difficult to access for online cash desks.

The list of hard-to-reach areas continues to grow to the present.

An alternative to online cash desks in hard-to-reach areas

According to Law No. 54-FZ “On the use of cash registers”, entrepreneurs who do business in places where settlements exempted from online cash registers are on the list are required to issue buyers with a document confirming the fact of payment for the goods (services). Such a document, based on paragraphs 4-12 of paragraph 1 of Art. 4.7 of Law No. 54-FZ must contain:

• date, time and place where the purchase (calculation) was made;
• Full name of the entrepreneur or name of the enterprise (organization);
• taxation system;
• income/expense or return of income/expense;
• name of goods (services);
• calculation form;
• name and position of the specialist.

In some hard-to-reach areas, it is allowed to do without cash register, not to mention online cash desks, but even in them, the entrepreneur is obliged to issue settlement documents to the client indicating all the details.

The new law on KKT 54-FZ discussed the rules separately online registration sales in hard-to-reach places. If the company operates in a remote area, it is given preferences. We will tell you more about accounting for the sale of remote areas in the material below.

Businesses in remote areas of the country can do without a cash desk at all. Legislators came to this conclusion and enshrined it in the new law 54-FZ on online cash registers. The main thing is to comply with the conditions enshrined in the act. For example, cities, urban-type settlements, as well as district centers, are not recognized as hard-to-reach places. For other territories, the following rules must be observed:

• the company issues a document on cash payments in exchange for the cash register
• clients of the firm never pay through automatic payment terminals
• point of sale does not sell excisable goods
• the area is included in the official list of hard-to-reach places

IMPORTANT: All requirements must be met at the same time.

List of settlements exempted from online cash registers

There is already a list of villages that may not use online cash desks in hard-to-reach areas. For some areas, these are preliminary data, but they can be guided. Most importantly, do not forget that no exemption from KKM applies if you trade in cigarettes, gasoline and alcohol.

The list may include the following:

• boundaries of specific areas
• distance in km from district centers
• there is a risk of flooding
• lack of connecting bridges and crossings
• lack of stationary outlets

At the same time, villages that satisfy the following conditions, regardless of the number of inhabitants, can be included in the list:

• more than 60 km from the center
• the road is not always passable due to the weather
• no other roads

ATTENTION: if you legally trade without a cash register, be prepared to issue a BSO at the first request of the buyer.

Rules for working without CCP

The draft Resolution on work without CCP includes the following legislative initiatives:

• documents issued instead of KKCH must be registered in a special journal in order, taking into account the issuance
• BSO accounting journal instead of checks must be stitched and certified by the head and sealed
• documents instead of CC can be filled out by hand or in the traditional typographical way
• at the same time, a document is issued to the client and a copy is made for filing in a journal

Please note, although such documents are very similar to the BSO, they need to be issued only if the buyer insists on it. To write out forms instead of CC to all clients of the company - beneficiaries are not required.

Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas remote from communication networks.

Areas remote from communication networks

These areas include settlements in which there is no stable Internet connection.

In territories remote from communication networks, Law No. 54-FZ obliges to apply cash register equipment, but allows not to transfer fiscal data from cash desks to tax authorities through a fiscal data operator.

Please note that the used cash register in such areas it should be modernized, that is, contain a fiscal drive instead of ECLZ. The timing of the transition to a new type of cash register can be viewed in this table, we recall that for most organizations in the Russian Federation this date is July 1, 2017.

When registering a new cash desk in an area remote from communication networks, it is necessary to select the offline operation mode of the cash register, which does not provide for the transmission of OFD data. How to do this, read the special instructions. Thus, when making calculations, the fiscal drive will record all the data, but not transfer them to the operator.

Lists of territories remote from communication networks are approved by the subjects of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Communications and mass communications Russian Federation that such areas may include territories with a population of no more than 10,000 people. For example, such areas have already been approved relating to the Amur Region, Astrakhan Region, Trans-Baikal Territory, Kirov Region, Komi Republic, Kurgan Region, Lipetsk Region, Perm Territory, Penza Region, Rostov Region, Tomsk Region, Yaroslavl Region, Chuvash Republic and Chukotka Autonomous county,

Remote and hard-to-reach areas

These are especially remote sparsely populated areas, often inaccessible to transport.

According to Law No. 54-FZ, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas may not use cash registers (CREs), but at the request of the buyer they are required to issue him a document confirming the fact of the settlement. This document must contain the name, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ:

• date, time, place of settlement,
• name of the organization / full name of the entrepreneur,
• TIN of the seller,
• taxation system,
• sign of settlement (income/expense, return of income/expense),
• name of goods, works, services, quantity, unit price, cost, total amount,
• VAT rate/amount,
• form of payment (cash/card), amount of payment,
• position and name of the seller.

The lists of such settlements must be approved by the authorities of the constituent entities of the Russian Federation. Please note that the list cannot include cities, district centers and urban-type settlements.

AT federal law 54-FZ on cash registers defines different rules for the use of cash register equipment for areas remote from communication networks, as well as for remote and hard-to-reach areas.

Let us tell you what is the difference between the two terms and how it affects the obligation to apply CCP.

Territories remote from communication networks

These are settlements with a population of up to 10,000 people. This criterion is indicated by the Order of the Ministry of Communications and Mass Media No. 616 dated December 5, 2016, that is, the population is taken as the basis, and not the remoteness of the territory from large cities. Based on this criterion, the authorities compiled lists of settlements in each region. We have compiled them for your convenience.

In areas remote from communication networks, organizations and individual entrepreneurs are required to use CCP, but in an offline mode. In this mode, the cash desk does not send fiscal data to the tax office, but the FN remembers all cash transactions. The tax authority has the right to demand that the data be read from the FN and submitted to the inspection when replacing the fiscal drive or deregistering the cash register.

Set up offline mode during checkout at checkout instructions.

Hard-to-reach or remote areas

These are settlements where it is allowed not to use CCP at all. However, the seller is obliged to issue, at the request of the buyer, a document confirming the fact of settlement. The document may be handwritten, but according to it must contain the following information:

• Name and serial number of the document;
• Name of the organization or full name of the individual entrepreneur;
• taxpayer identification number (TIN);
• The system of taxation applied in the calculation;
• Settlement sign: income, expense or return of income;
• Name of product;
• The amount of the calculation;
• Method of payment: cash or payment by bank card;
• Position and full name of the person who made the calculation;
• Signature of the person who issued the document confirming the fact of the calculation.

Lists of settlements that can be traded without cash registers are approved by the authorities of the constituent entities of the Russian Federation; cities, regional centers, urban-type settlements () cannot appear on the lists. If the settlement is not on the list of hard-to-reach or remote areas, then CCP must be applied on a general basis in accordance with the requirements of the law.

Exception! Even in hard-to-reach areas, organizations and individual entrepreneurs who use an automatic device for settlements or trade in excisable goods are required to trade through an online cash desk (from 07/03/2016).

Excisable goods are alcohol, tobacco, fuel, motor oil and other goods listed in.

Automatic settlement devices are a device for settlement with a buyer (client) in automatic mode using cash registers without the participation of an authorized person of an organization or an individual entrepreneur (as amended on 07/03/2016). For example, these are payment terminals, vending machines and other devices that accept money without human intervention.