How to register an online cash register? Seven correct steps. The CTO does not have to be “native”. Step-by-step instructions for registering an online cash register


When making payments in cash or payment cards, you must use cash register systems. In this regard, before starting an activity that involves such calculations, you will definitely be faced with issues of selection and purchase cash register equipment, as well as its registration with the tax office. Let's consider a number of questions on this topic: Before buying a cash register, the main thing is to understand what you want from it; The CTO does not have to be “native”; You need to register a cash register no earlier than you decide to use it; You can rent a cash register if you re-register it in your name; The CCP must be registered with the inspectorate in whose territory the retail outlet is located; When traveling by trade, the cash register is registered in one place; Inspections cannot expand the list registration documents and others.

Note
Let us recall that not obliged those organizations and entrepreneurs who:
(or) provide services to the population (regardless of the taxation regime) - provided mandatory extradition to the buyer of the form strict reporting(BSO) (Clause 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ “On the Application cash register equipment..." (hereinafter - the Law on CCP); clause 9 of the Letter of the Federal Tax Service of Russia dated June 10, 2011 N AS-4-2/9303@);
(or) carry out activities directly named in the Law on CCP (Clause 3 of Article 2 of the Law on CCP), for example, selling newspapers, magazines, ice cream or soft drinks on tap at kiosks; sell goods at markets, fairs, exhibition complexes; are engaged in accepting glassware and waste materials (except scrap metal) from the population;
(or) receive cash within the framework of “imputed” activities (Clause 2.1 of Article 2 of the Law on CCP). True, they must issue the buyer, at his request, in place of any document replacing it ( sales receipt, receipt, etc.). Exemption from CCT does not apply to imputators selling strong alcohol in cities (containing ethyl alcohol more than 15% of volume finished products) (Clause 5 of Article 16 of the Federal Law of November 22, 1995 N 171-FZ "On government regulation production and turnover of ethyl alcohol..."; Letter of the Ministry of Finance of Russia dated 09.09.2009 N 03-01-15/9-451).

Before buying a CCP, the main thing is to understand what you want from it

Our company has been trading wholesale building materials from a warehouse for several years. But recently the director decided that retail wouldn’t hurt us either. We are opening a store soon, so we need a cash register. We also plan to organize courier delivery goods. I was instructed to pick best option in price and quality, but now there are so many models of cash registers! Help me decide which CCP to choose?

Today, almost all CCP models (and there are about hundreds of them) are approved for use in trade. Therefore, your difficulties are understandable.
When choosing a specific cash register model for the retail sector, you need to look first of all:
- on the estimated average daily number of checks punched. If cash sales are rare (up to 10 - 20 per day), then the simplest and, therefore, inexpensive cash register model will do. But for retail outlets with a large influx of customers, it is better not to buy cheap devices. Otherwise, the enterprise is at great risk: equipment may break down at the most inopportune moment;
- on the type of enterprise where the device will be used (kiosk, market outlet, mid-range store, online store, supermarket).
For example, for a small store due to lack of space, they will play an important role dimensions KKT. For online stores that practice courier delivery, they are relevant light weight CCP and the presence in it battery so that it can work autonomously, without a constant power supply. Also in these cases, you need to choose a cash register with a sealed keyboard, capable of working with low temperatures . To my credit modern devices I must say that almost all of them can be used in conditions down to minus 30 degrees.

Attention! Before purchasing a cash register, be sure to make sure that the model you choose has the " State Register". It confirms that the equipment is included in the Register and meets all the requirements for it (Clause 2 of the Regulations; clause 1 of Article 3 of the Law on CCP). However, it would be nice to look at the Register data yourself on the day you purchased the device.

An important indicator is receipt printing speed. Agree, it is unlikely that a client, when purchasing, say, 4 - 5 items, will be pleased to stand and wait for several minutes until the cashier punches the receipt. For stores where a person makes about 2-3 purchases at a time, a cash register machine that prints 8 lines per second is quite suitable.
You also need to decide in advance how many sections (departments) the machine will serve and how many cashiers will be allowed to work on it. The most common models allow you to divide revenue into 4, 6, 8 or 10 departments and allow two to four cashiers to work on one machine. For a large store you will probably need devices that you can connect additional devices (electronic balance, barcode scanner, computer), which are also capable of participating in trade accounting automation systems.
Undoubtedly, an employee of that center will help you make your final choice. Maintenance(hereinafter referred to as the CTO), where you will buy the device and subsequently service it. However, a clear understanding of where and under what conditions the CCP will be used will allow the consultant to better and faster navigate your needs and offer the most optimal model.

The CTO does not have to be “native”

Our store is located on the very outskirts of Moscow, and we want to buy a cash register and service it at the service center, which is located in the Moscow region. There's more profitable terms, and it’s closer for us to get to it than to the central service center, which is located on the territory of our Federal Tax Service. Can we do this?

Yes. There are no legal obstacles to purchasing a device and having it serviced at a service center registered in another region. However, no one can predict how your inspection will react to this when you come to register your cash register. True, we have never heard of cases of refusal to register similar reason. But, of course, such a refusal can be safely challenged in the Federal Tax Service or in court.
We came across only one court case (and that was three years ago), in which the tax authorities fined the organization 30,000 rubles. for the fact that she used the cash register in a region other than the one where the servicing center was located (Resolution of the Federal Antimonopoly Service of the North-West District dated 06/05/2008 in case No. A44-366/2008). Naturally, the court canceled the fine, since the seller used a cash register when accepting cash; this device was registered with the inspectorate and was in working order.

You need to register a cash register no earlier than you decide to use it

We were supposed to open a flower salon soon; we had almost everything ready, including the purchased cash register. But force majeure happened - our premises flooded. Now the opening of the salon has been postponed for at least three months. Tell me, do we need to register the CCP with the inspection if it is not yet in use?

No, you don't have to rush. The purchase of a device in itself does not oblige you to immediately register it. You haven't used it yet. You need to worry about registering a cash register shortly before you decide to start using it. The registration procedure is free and short: tax authorities are instructed to register cash registers no later than 5 working days from the date of submission of all necessary documents(Clause 15 of the Regulations; clauses 18, 29 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated March 10, 2009 N 19n (hereinafter referred to as the Regulations)).

You can rent a cash register if you re-register it in your name

A neighboring company, with which we have a partnership and friendly relationship, offers us to rent their cash register, as they say, for an inexpensive price. Is it possible to do this?

It is possible, but only after your neighbors deregister the cash register with their Federal Tax Service, and you register the device for yourself with your tax office. After all, cash register equipment must be registered in the name of the person who uses it (Clause 1, Article 4 of the Law on Cash Register; Letter of the Ministry of Finance of Russia dated May 25, 2006 N 03-01-15/4-114).

You need to register the cash register with the inspectorate in whose territory the retail outlet is located.

We will soon open three stores in remote areas of the city. At the same time, the organization itself is at the center. In which inspections do we need to register cash registers for stores?

If the retail outlet where cash will be accepted and the head office of your company are located in the same city, but in the territories under the jurisdiction of different Inspectorate of the Federal Tax Service, then the cash register must be registered with the inspectorate in whose territory the retail outlet is located. Because it is believed that in this case, at the place where cash is accepted, separate division, which means that the package of registration documents must be submitted to the inspectorate at the location of the unit (Clause 15 of the Regulations). Even if you did not register the OP yourself (Clause 4 of Article 83 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 20, 2009 N 03-01-15/5-243).
If an organization has several OPs throughout the city, but they are all registered with the Federal Tax Service at the location of one of the divisions (Clause 4 of Article 83 of the Tax Code of the Russian Federation), then the cash register used by all these OPs can be registered in the same inspection (Clause 5 Letter of the Federal Tax Service of Russia dated June 10, 2011 N AS-4-2/9303@).
Consider one more thing. Tax officials insist that the cash register used at a retail outlet must be configured so that the name of the parent organization and TIN, as well as the name and checkpoint of the division are printed on the receipt (Letter of the Federal Tax Service of Russia for Moscow dated February 28, 2006 N 22- 12/15387). Therefore, in order not to argue with them again, ask the central service center specialist to set up the cash register in a similar way.

For traveling trade, cash registers are registered in one place

I am an entrepreneur, I independently sell goods from one machine, but in different markets in Moscow and the region. Do I need to register a cash register at the location of each market?

No no need. For outbound trading, it is enough to register a cash register at your place of residence (for an organization - at its location) (Letters of the Federal Tax Service of Russia for Moscow dated 03/02/2011 N 17-26/019349@, dated 06/08/2006 N 22-12/49665) . The same applies to online stores, whose couriers autonomous cash registers They deliver goods throughout the city, and often beyond its borders.

Inspections cannot expand the list of registration documents

Here I asked our inspection about the list of documents required for registering a cash register and was slightly taken aback. It turns out that you need to bring “everything in the world and an axe” - certificates of state registration of the LLC and registration (originals with copies), a lease agreement for the installation site of the cash register, cashier-operator logs and records of technical specialist calls, and for some reason our seal ...Is this really true?

For almost 2 years now, uniform rules for registering cash registers (Regulations) have been in force for all tax authorities. According to them, to register a cash register, you need to submit only three documents to the Federal Tax Service (Clause 27 of the Regulations):
- application for registration of cash register equipment special form(Approved by Order of the Federal Tax Service of Russia dated 04/09/2008 N MM-3-2/152@);
- KKT passport;
- agreement about technical support KKT.
None additional papers Tax officials have no right to demand. The Ministry of Finance has already spoken about this (Letter of the Ministry of Finance of Russia dated 08/11/2009 N 03-01-15/8-406), and its Letter was brought to the attention of lower tax authorities (Letter of the Federal Tax Service of Russia dated 08/21/2009 N ШТ-17-2/ 161@).
We advise you to print out these Letters and go with them and the “legitimate” set of documents to the tax office.

Note
By the way, if you don’t want to deal with the inspection once again, then all the burdens of registering a cash register can be taken on by your service center, of course, not for free. For example, in Moscow it costs from 2,000 to 8,000 rubles. In this case, you will need to issue a power of attorney to the CTO employee for the right to register the cash register with the tax authority.

"Cash" inspection and fiscalization are part of the registration procedure

When registering the cash register, the inspector assigned us a day to bring the cash register to him for inspection. What kind of inspection is this and what do they pay attention to when inspecting the device?

The inspection is necessary for the inspector to make sure that the CCP is in good working order. He will definitely check the integrity of its body and the presence of holograms “State Register” and “ Service maintenance", and identification mark with the name of the CCP model and its serial number (Clause 39 of the Regulations).
After the inspection, the inspector will carry out fiscalization of cash registers (Clause 41 of the Regulations): enter the access password to the fiscal memory, check the operation of all meters and the availability necessary details on cash receipt, will print a check for the amount of 1 rub. 11 kopecks and will take the first Z-report.

The final chord of CCP registration

What documents should the Federal Tax Service give me based on the results of registering a cash register?

In a good way, on the same day when the inspection and fiscalization of the device was carried out, you should be given:
- cash register registration card (Approved by Order of the Federal Tax Service of Russia dated 04/09/2009 N MM-3-2/152@);
- documents that you submitted along with the application for registration (Clause 15 of the Regulations; clause 44 of the Regulations).
The card, together with the cashier-operator’s log and the log of calls to technical specialists and registration of work performed, must be stored at the location where the cash register is installed (Clause 45 of the Regulations).

Annual replacement of ECLZ cannot be avoided

I service computers and sell spare parts for them. I generally accept payments by bank transfer, cash receipts there were very few, no more than 6 pieces per month. The EKLZ memory block is at most 5% full. But my accountant says that regardless of this, the ECLZ needs to be changed every year. This is true? If yes, can I do it myself?

Your accountant is right. The electronic control tape block (ECLZ) must be changed every 12 months, regardless of its filling (Clause 2 of Section II of the Minutes of the GMEC meeting dated 02/26/2003 N 1/73-2003; clause 1 of the Letter of the Ministry of Economic Development of Russia dated 02/04/2011 N D05- 305). You do not have the right to do this yourself; to replace the unit, you must contact the service center (Clause 3.1, 3.6 Guidelines on the use of electronic control tapes protected in cash registers, approved Minutes of the GMEC meeting dated June 25, 2002 N 4/69-2002). This service is paid and not cheap.
Approximately a month before the expiration of the 12-month service life of the EKLZ, you need to send to your central service center a letter of guarantee application for the installation and activation of a new EKLZ (Letter of the Federal Tax Service of Russia for Moscow dated December 9, 2010 N 17-15/129855).
Please note that replacing an ECLZ requires at least two visits to your Federal Tax Service: before and after the replacement procedure. All the necessary documents that will need to be submitted to the inspection will be given to you at the central service center.
EKLZ and all documents related to it must be kept for another 5 years from the date of removal (Clause 3.7 of the Methodological Instructions, approved by the Minutes of the meeting of the GMEC dated June 25, 2002 N 4/69-2002).
True, no sanctions are provided for failure to annually replace the EKLZ, provided that cash register equipment with the old EKLZ is not used. In theory, the device should simply stop working within the programmed period. But if you manage to somehow “start” it, then keep in mind: the use of a cash register with an old EKLZ or without it at all is regarded by controllers as non-use of a cash register (Letter of the Ministry of Finance of Russia dated March 26, 2009 N 03-01-15/3-149 ).

Ekaterina Kolesnikova,

State Advisor civil service RF 3rd class

Especially for Taxcom company

From July 1, 2017, all users of cash register equipment switched to a new procedure for using cash register systems with online data transfer. One of positive points The introduction of a new procedure for the use of cash register equipment (CCT) is a significant simplification of the procedure for registration, re-registration and deregistration of CCT with the tax authority. Taxpayers have the opportunity to register purchased cash register equipment remotely through their Personal Account on the official website of the Federal Tax Service of Russia. Moreover, the procedure will be performed immediately on the day of application, and not after 5 days, as happened previously. In addition, in the new conditions there is no need for a personal visit to the tax office itself, as well as the mandatory involvement of a specialist from the Technical Service Center (TSC) when registering a cash register.

This is what the procedure for registering a cash register in your Personal Account (PA) looks like on the official website of the Federal Tax Service of Russia and the procedure for the user of cash register equipment.

The procedure for the user of cash register equipment during the procedure for registering a cash register in the Personal Account (PA) on the official website of the Federal Tax Service of Russia

Conduct a check of compliance of cash registers and fiscal storage with new legal requirements

The powers of the OFD include processing fiscal data, which includes any actions performed using appropriate technical means when forming and (or) using a fiscal data base, including receiving, verifying the accuracy, collecting, recording, systematizing, accumulating, storing in an uncorrected form, extracting, using, transferring such data to the tax authorities in the form fiscal documents, presentation to tax authorities and access to them.

Log in to your personal account on the official website of the Federal Tax Service of Russia

Registration of a cash register is carried out in the personal account of the cash register user on the official website of the Federal Tax Service of Russia (https://www.nalog.ru) in the “Cash register equipment” section. This section is part of the taxpayer’s Personal Account, which organizations and individual entrepreneurs have been familiar with for a long time (and if anyone is not familiar, they will need to become familiar with it in the near future).

Let me remind you that those who are not yet users of their Personal Account must acquire enhanced qualified qualifications to register. electronic signature. If your company sends reports to in electronic format, then most likely you already have the required electronic signature.

The Taxcom company is not only an operator of fiscal data, electronic reporting And electronic document management, but also the largest certification center. To know detailed information You can learn more about choosing electronic signature keys at

For electronic registration cash register model, the taxpayer in his cash register user account, using the template already available there, needs to form an application for registering a cash register system. To do this, you must provide the following information:

  • an organization or individual entrepreneur who is a user of a cash register,
  • manufacturer of the cash register and its serial number,
  • selected fiscal data operator,
  • manufacturer and copies fiscal storage, which is built into the CCP.

Having received such a request, tax authority carries out verification of the submitted data, based on the results of which the registration number of the cash register is generated. Information about this number will be sent to the taxpayer.

Generate a CCP registration report

An organization or individual entrepreneur, having received information about the registration number of a cash register from the tax authority, must carry out a number of actions to generate a report on the registration (fiscalization) of the cash register. To do this, you need to enter a number of parameters into the cash register, including your tax identification number and registration number, which was generated for this instance of the cash register by the tax authority. The cash register will remember the entered data in an uncorrected form and transmit a report on the registration (fiscalization) of the cash register to the tax authority.

Generate and send to tax office the registration (fiscalization) report of the cash register is required no later than the next working day after receipt registration number.

Get a KKT registration card

Having received necessary information, the tax authority generates a registration card, where, in addition to the registration number of the cash register and tax identification number of the taxpayer, his name, address and data of the fiscal storage device are indicated. The KKT registration card is signed with the electronic signature of the tax authority and sent to the KKT user's personal account. Certified copy of this document can be obtained if necessary at on paper by contacting the relevant tax office.

If necessary, you can also re-register a cash register using your personal account.

In the activities of an organization, a number of situations are possible in which it is necessary to make appropriate entries in the accounting journal and the cash register registration card in case of changes:

  • name of the organization,
  • location addresses (places carrying out activities),
  • addresses of the location where the cash register will be installed.

And also when:

  • replacing the fiscal drive,
  • change of OFD,
  • other changes in the information previously entered into the accounting journal and the cash register registration card.

The re-registration procedure (as well as other procedures) can be carried out in the taxpayer’s personal account, for which it is necessary to submit a corresponding application. The application for re-registration must indicate the information provided during registration to which changes are made. The procedure for re-registration is similar to the procedure for registering a cash register.

Date of publication: 08/14/2017

Registration or re-registration of cash registers with the tax authorities is free of charge, in accordance with the procedure established in. In addition, to the extent that does not contradict the provisions apply (will cease to apply on July 1, 2017), (hereinafter referred to as Administrative regulations) and Order of the Federal Tax Service of Russia dated April 9, 2008 No. MM-3-2/152@ " ".

To start working under the new rules, taxpayers need to purchase a cash register that meets the requirements for online cash registers, or upgrade an existing one. Buy new cash register necessary only for those users who use equipment incompatible with the new software and on which it is impossible to install a fiscal drive (FN). Information about the possibility of modernizing a CCP can be obtained directly from its manufacturer, or from an authorized CCP technical service center (CTC).

If a CCP can be modernized, then first it must be remove from registration accounting at the tax office.

Before contacting the tax office to register a cash register, the user of cash register equipment must first decide some technical problems. In order to start working with an online cash register, taxpayers need to enter into an agreement for processing fiscal data with a fiscal data operator (FDO) and ensure that the cash terminal is connected to the Internet. Please note that OFD does not have the right to refuse to conclude such an agreement with the user (). New order the use of cash register is not required when registering a cash register mandatory submission agreement on technical support of cash register equipment subject to registration with a technical service center.

Need an electronic signature?
Certification center GARANT
will help you select and purchase an electronic signature certificate for both legal and individual.

After concluding agreements with the Internet provider and OFD, you can proceed directly to registration procedures.

Previously, the procedure for registering a cash register required the physical presence of an entrepreneur at the tax office. Moreover, I had to visit the tax office more than once. Thus, when registering a cash register, it was first necessary to present it for inspection. Then, after filling out the necessary documents, you had to go to the tax office again to get a KKT registration card. Moreover, a year later it was necessary to bring the cash register to the inspection again in connection with the replacement of the EKLZ. Now everything is necessary registration actions can be done through the cash register account on the website nalog.ru, without the need to appear at the tax office in person. However, to do this, the user will need a strengthened qualified electronic signature. Access to the cash register account can be obtained through the personal accounts of organizations and individual entrepreneurs on the website of the Federal Tax Service of Russia (nalog.ru).

The procedure for registering cash register equipment is set out in.

If the user decides to register an online cash register remotely, he will need to send an electronic application to the tax office via the cash register account to register the cash register.

The application for registration of cash register equipment, regardless of the form of its submission to the tax authority (electronic or paper), must indicate following information:

  • full name of the user organization or last name, first name, patronymic of the individual entrepreneur;
  • User INN;
  • address (for online payments – the address of the user’s website) and location of installation (use) of the cash register;
  • name of the CCP model and its serial number;
  • FN model name and serial number;
  • number automatic device for calculations (in the case of using a cash register as part of an automatic device for calculations);
  • information on the use of the registered cash register in a mode that does not provide mandatory transfer fiscal documents to the tax authorities in electronic form(if such a regime is applied);
  • information about the use of registered cash register equipment only when providing services (in case of registration automated system for BSO);
  • information about the use of a registered cash register only when making payments using electronic means payment on the Internet (in the case of registration of a cash register intended for use only when making such payments);
  • information on the use of cash register systems when carrying out the activities of a bank payment agent or payment agent, when accepting bets and making payments Money in the form of winnings in the implementation of activities related to organizing and conducting gambling(in case of registration of a cash register intended for use in carrying out such activities) ().

At the same time, the user, no later than one business day after submitting the application, must write in the FN using the cash register:

  • CCP registration number received from the tax authority;
  • full name of the user organization or last name, first name, patronymic of the individual user;
  • information about CCP, including FN.

After receiving electronic application specialists of the Federal Tax Service of Russia will check the information specified in the application within one working day serial numbers fiscal drive and cash register for their presence in the registers and will send the user a registration number of the cash register, which will remain unchanged throughout the life of the cash register. Please note that a cash register, information about which is not in the register of cash registers, as well as a cash register that has a FN established and not registered in the register of fiscal drives, are not subject to registration.

The user, using the cash register itself or the computer-cash system that includes the cash register, must write this number, as well as other information specified by law, into the fiscal drive and generate a registration report, which will be sent by the cash register to the tax authority. The report can also be submitted on paper. All this must be done by the owner of the online cash register no later than one business day from the moment he receives the registration number of the cash register. And the date of submission of the report in electronic form is considered to be the date of its placement in the cash register account or its transfer to the fiscal data operator. As a result, information about a specific cash register and its user will be reflected in the register of cash registers of the Federal Tax Service of Russia (,).

Tax inspectors will enter the information provided by the user in the application for registration of the cash register equipment into the accounting journal and the cash register registration card ().

At the end of registration actions with the cash register, the tax authority will send to the user electronic card CCP registration. This document is generated in the form of a document signed with an electronic signature and sent by the tax authority to the user within five working days from the date of completion of registration through the cash register account or through the OFD ().

The user who received the cash register registration card in the form electronic document, has the right to receive a corresponding card on paper from the tax authority ().

Thus, now all registration actions can be performed remotely - without visiting the tax office directly.

Everyone has already come to terms with the fact that they will have to change the usual procedure for working with cash registers in order to comply with the requirements of law 54-FZ, but there is very little information on what to do with old cash registers, how to register them so as not to fall under penalties?

Let's figure it out together with Anna Solovyova, an expert on the Kontur OFD project at SKB Kontur

Where to begin

Let's assume you are the owner of a cash register whose ECLZ is expiring. First of all, you need to deregister the cash register with the tax authority where it was registered. To do this you will have to visit the tax office. After this, the cash register must be modernized and re-registered. the federal law No. 54-FZ dated May 22, 2003 (as amended on July 3, 2016) allows you to choose one of three methods for registering a cash register.

The old procedure for registering a cash register has been retained for now: you need to prepare an application on paper, collect a package of necessary documents, submit them to the Federal Tax Service, and also deliver the cash register itself there. Conveniently, you can now register a cash register at any territorial tax authority. Previously, this was only allowed at the inspection site at the place of registration of the organization or individual entrepreneur as a taxpayer.

Appeared new opportunity: You can go through the entire KKT registration procedure, from submitting an application to receiving a registration card, remotely - in the KKT office ( personal account) on the website of the Federal Tax Service or in the service of the fiscal data operator (FDO). In practice, you can only register a cash register online on the Federal Tax Service website. In the near future, the department will provide such an opportunity to the OFD. Fiscal data operators will promptly add new feature to your services.

Total. Whatever approach to registering cash registers you choose, do not miss an important point. Depending on whether you equip it with a fiscal drive or transmit data through the OFD, assess the situation. It may be more profitable to immediately modernize the cash register.

Application - the first stage of online registration of the cash register

Now let’s take a closer look at the steps of online registration and comment on the most important points. So, in your personal account on the website of the Federal Tax Service or the owner of the cash register system fills out an application, indicating:

- address and name point of sale, where the CCP will be installed,

— model and serial number of the cash register,

— model and serial number of the fiscal drive.

— in offline mode, without transferring OFD data. All owners of cash register systems can work in this mode until February 1, 2017. This mode (without time restrictions) is also suitable for individual entrepreneurs and organizations located in areas remote from communication networks. They can use cash registers without transmitting fiscal data to the tax authorities through fiscal data operators (Clause 7, Article 2 of Law No. 54-FZ). Such organizations must transfer all data recorded in the fiscal drive to the tax authority only when replacing the fiscal drive;

— when organizing and conducting lotteries and gambling;

— when carrying out the activities of a bank payment agent/subagent and/or payment agent/subagent;

- for payments on the Internet. Online stores also indicate the website address;

— for delivery or distribution trade;

Total. If you did not transfer before February 1, 2017 OFD data, do not forget to change the cash register settings and re-register the cash register by this date.

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