Everything you need to know about online checkout
Everything you need to know about online checkout
Does the activity of online stores and infobusiness fall under the Federal law-54?
Neither online stores nor infobusiness activities are named in the list of activities that are exempt from the use of cash registers. In other words, they fall under the Federal law-54.
The list of activities in which organizations and individual entrepreneurs have the right not to apply the CCT is available in Article 2. Features of application of cash registers of the Federal law of 22.05.2003 No. 54-FZ.Federal law No. 54-FZ of 22.05.2003 “on the use of cash registers when making cash payments and (or) settlements using electronic means of payment” is our main law, according to which we work today. This is not a new law. It was adopted in 2003. However, since July 15, 2016, a new version of the law has been in effect, and many of the provisions of this law have been put into effect since 2017.
This law applies to non-cash payments for goods, works and services.
But here it is necessary to clearly define what non-cash payments are.
1. The first is settlements between legal entities and individual entrepreneurs, in which payment orders are formed through the sender’s Bank and the money is transferred to the recipient’s Bank to their current account.
2. The second – the payment order can be sent through your current account and an individual to the address of the individual entrepreneur or organization. This payment order is generated in the Bank – it is either a PD-4 receipt or a transfer order generated in the personal account of an individual of the Internet Bank.
Payment on a plastic card of an individual’s Bank, as well as on corporate cards of individual entrepreneurs and legal entities, does not apply to non-cash payments, despite the fact that the money is transferred to the seller’s current account.
Let’s look specifically at online stores.
Those online stores that deliver their products with couriers who accept cash should have been using CCT for a long time. At the same time, each courier must have a mobile cash register and punch a receipt at the time of receiving cash. You can’t punch a check in advance. Such explanations are contained in the letters of the Ministry of Finance of Russia dated may 24, 2013 No. 03-01-15 / 18769, and the Federal tax service of Russia dated July 10, 2013 No. as-4-2/12406.
It is also necessary to apply KKT and issue a cash receipt when paying for goods using payment cards and mobile phones: via a POS-terminal. This follows from article 1.1, paragraph 1 of article 1.2 of the Law of may 22, 2003 No. 54-FZ and is confirmed by the letter of the Federal tax service of Russia of December 31, 2013 no. ED-4-2/23721.
Those online stores that accept payment through payment acceptance systems (payment aggregators), for example, RBC-money, Yandex-checkout, must have a special KKT that does not punch paper checks, but creates electronic copies of them and sends them to the buyer and the tax service in electronic form.
This applies not only to online stores that sell goods. This directly applies to the infobusiness. If we sell our products through sites with connected payment aggregators, then we can’t seem to avoid KKT.
I spoke with the chief accountant of RBC-money – they do not form and do not pass checks to the buyer. And in the near future, they do not expect to introduce such a service. They send notices, but they do not contain the mandatory details that fiscal receipts must contain in accordance with law 54-FZ. This means that this responsibility lies with us, the sellers. It doesn’t matter if we sell products, services, or files for download or paid access to our site.
I’ve been in contact with representatives of the aggregator Yandex-cash. They also do not have the function of forming fiscal checks. Now there is information that Yandex Kassa is not going to engage in the formation of receipts. However, they are currently working on software to link KKT with the payment acceptance system.
When receiving a signal from the aggregator to our cash register, the CCI generates an electronic receipt, which is transmitted to the tax Inspectorate and the buyer through the fiscal data operator (with whom we must conclude a contract).
In this case, the receipt is sent electronically to the customer’s subscriber number or email address at the time of calculation. If you work in Moscow, and a customer from Kamchatka paid for your product through a payment aggregator at 4 am, then the receipt must be issued to your KKT within 5 minutes.
What do we do not sleep and sit at the computer around the clock? – No. A special CCT is provided for such calculations. It should automate the accounting of payments and generate receipts without the seller’s participation. This follows from paragraph 2 of part 1 of article 4.3, paragraph 9 of article 2 of Law 54-FZ. This is confirmed by employees of the Federal tax service of Russia in their private explanations.
But there is another “snag” … And not even one…
1. First, the KKT manufacturers do not take into account the platform on which the site that is connected to the payment aggregator works. The developers of the Bitrix system, for example, took the ATOL KKT as a basis. But what KKT can be used on Jumla, no manufacturer or seller of cash registers knows.
The fact is that manufacturers of KKT spread some code in the open access. And the platform manufacturers (in this case, Jumla) must develop some kind of application that allows them to connect to the CCT immediately after receiving a payment message from the aggregator and give them the task to generate and send a fiscal receipt-both to the buyer and to the tax Inspectorate. As a tax specialist, I understand this only in General terms. I hope that Alexander Kurteev will tell you more about this.
2. Second – there are no such CCTS that specialize in distance trading at all.
3. Third – if the seller sells via the Internet and accepts cash, for example, through couriers or at some point of sale, at pick-up points, then the question is whether the developed cash register will combine the functions of accepting cash and plastic cards (payments from phones) with working with websites. So do we have to buy two cash registers…
4. And the fourth question – and if there are several sites? In response to my question, ATOL replied that each site must have its own CCT, since the seller’s site must be specified in the receipt issued by law.
But no one can give an answer to these questions until at least some CCTS who can work with sites appear.
5. The fifth “snag” – if you accept cash, plastic cards and payment via phone, then in addition to the KKT itself, there must be a program on your computer (all KKT sellers refer to the 1C accounting program), in which prices, product names and a lot of other data are formed, without which the check simply will not be formed. And this means purchasing this program (it is not expensive), and most importantly-the ability to work with it. I, as a person who has worked for many years with the 1C 7.7 program, did not immediately understand the version 8 program.
So far, there are no special programs for entrepreneurs that work with cash registers and do not require accounting knowledge. But 1C company is developing such a program and most likely in the very near future I will be able to tell you about such a program.
There are simple mobile CCTS, but they usually do not have the ability to print the product name, price, quantity, and purchase price on the receipt. They can only punch the final amount to be paid. But in accordance with law 54-FZ-this is not enough.
Only individual entrepreneurs have the right to use such CCTS and then only until 2021. Organizations are required to form checks in strict accordance with 54-FZ.
So there are still a lot of questions.