Today, most organizations that are on a common or simplified taxation system are required to use cash registers. This equipment is designed to record the turnover of cash and transactions conducted using bank cards. Thus, the state exercises supervision and controls the timely posting of money. The intermediate control element between the entrepreneur and the state is the tax service at the place of registration. All operations performed by check are recorded. All cash registers are acquired by the entrepreneur independently.
The need for CCP has affected the following areas of professional activity of people:
- catering points;
- trade (wholesale and retail);
- the provision of services, including hotel business;
- sales of petroleum products.
Types of equipment
According to the specifics of operation, cash registers and fiscal registrars are distinguished among cash registers. What is it and what is the difference between them?
First, we emphasize that the principle of recording information is the same for them and is based on the following elements:
- Fiscal memory . An integrated board that contains information about the device itself, about the owner of the device and about all transactions, including returns. Allows you to take reports for a given period of time. On average, designed for 2000 entries.
- ECLZ . Removable block, remembers all transactions. To be replaced once every 13 months at the expense of the owner. Correction of data written in ECLZ is a criminal offense.
Both of these positions perform the same task described above. But the principle of operation is different:
- Cash register machine (KKM) . It works autonomously. The amount to be punched is driven into the device by the seller. For full functioning, periodic charging and correct operation are sufficient.
- Fiscal registrar (FR). Not able to work autonomously. It is operated as an output device (prints a receipt) as part of a shopping complex. Mandatory is the availability of specialized software.
The rationale for using fiscal registrars
As mentioned above, fiscal registrars come in conjunction with a trading program and related equipment. Today, an increasing number of points of sale are moving from "counter trading" to full automation, as this allows you to streamline the process and minimize error with the same inventory.
This applies primarily to enterprises in the regions, as large cities are already firmly hooked on automated metering.
Fiscal registrar: from purchase to start of work
This equipment is the main element of accounting. To control it, the tax authority intervenes in the operation process, providing additional safety and isolation of the data. Therefore, you can’t just buy fiscal registrars (what it is, we found out above), connect to the trading program and start working. Previously, the device must undergo the fiscalization process in a certified technical service center and the Federal Tax Service Inspectorate at the place of registration. The process can be divided into the following stages:
- The organization’s representative comes to the central office with a fiscal registrar, a seal and an organization card.
- An employee of the central heating station programs the device by entering the data of the owner organization into it. A stamp seal, a means of visual control, is attached to the apparatus.
- An employee of the central technical center enters the necessary data into the EKLZ passport and the application for registration of the fiscal registrar.
- The completed application is transmitted to the IFTS, where its representative activates the fiscal memory by entering a special code. In the process, a check indicating activation is printed out and the first report with cancellation is removed. EKLZ is additionally password protected.
- Information about the fiscal registrar put into operation is entered into the book of account, the registration card is issued to the organization-owner. That's all, the equipment can be connected to the hardware complex and get to work.
Market favorites. Brand "Barcode-M"
The modern market for automation equipment offers many options for fiscal registrars. Entrepreneurs can buy anything, the only thing that limits them in their choice is the current register of authorized cash registers of the Russian Federation. However, practice shows that among the variety, the models of the Barcode-M and Atol brands are more popular.
First, consider the options for the first firm. "Barcode-M" and their fiscal registrars - what is it and what are they good at? Consider each view individually:
- Fiscal registrar "Barcode-Light-FR-K". The budget version of the CCP. Works on a check tape 57 mm wide. Connection type - RS / USB. Suitable for points of sale with medium and lower load. The average price is 26,000 rubles.
- Fiscal registrar "Barcode-M-FR-K". More thorough model, works on a check tape 80 mm wide. More wear resistant thermal head. Connection type - RS / USB. The average price is 29,000 rubles.
- Fiscal registrar "Barcode-FR-K". Beautiful, resistant device, "workhorse". Most of the points of the Magnit network work on it. Works on a check tape 57 mm wide. Connection type - RS / USB. The average price is 33,000 rubles.
Market favorites. Brand "Atol"
The models of this company rightfully share the winner's laurel wreath with models from the "Barcode-M". They are more wear-resistant, but less convenient to use, since most of the specialized software from Atol is paid. The most popular types:
- Fiscal registrar FPrint-5200K. Designed for intensive use. Works on a check tape 57 mm wide. Connection type - RS / USB. The average price is 33 00 rubles.
- Fiscal registrar FPrint-02K. In terms of functionality and performance, it is similar to the previous model, but it works on a check tape with a width of 80 mm. Connection type - RS / USB. The average price is 35,000 rubles.
- Fiscal registrar FPrint-22. A high-quality device designed for the average flow of visitors. Works on a check tape with a width of 80 mm. Connection type - RS / USB. The average price is 29,000 rubles.
- Fiscal registrar FPrint-55. It is similar to the previous model, but it has the ability to print on a tape 44 mm wide (in addition to 57 mm). Connection type - RS / USB. The average price is 27,000 rubles.
Fiscal registrars and payment acceptance terminals
All payment acceptance terminals must include a fiscal registrar (Atol, Barcode or another company - it doesn’t matter). Failure to comply with this requirement will result in fines, since the principle of operation of the terminals involves the acceptance of cash. Owners have two options:
- replace the printer for printing receipts with a fiscal registrar, having previously registered the latter with the tax;
- purchase a revision kit that will allow you to convert a working printer into a fiscal registrar. This solution is not suitable for all printers, unfortunately.
Fiscal registrars - what is it in the light of the coming year?
At the beginning of 2016, the situation with fiscal registrars may change due to two events:
- The system of control over organizations will change. Those who purchase the device after January 1, 2016 will use its upgraded version, equipped with a module for real-time data transmission. This information will be processed by special centers, after which it will go to the Federal Tax Service. In addition, a digital form of the check will be generated , which, upon request, the organization will be required to provide to the buyer. Those who manage to register a fiscal registrar before the end of 2015 will work according to the old scheme for 7 years - this is the period of operation of the cash register, after which it is subject to planned replacement.
- The system of control over organizations that sell alcohol will change. From July 2016 all of them will have to switch from fiscal registrars to software and hardware systems, since the latter have the ability to generate a QR code on the check, without which alcohol leave is fraught with the loss of a license.
Fiscal registrar "Maria" - Ukrainian counterpart
Ukraine has a different type of control over cash flow than Russia now. This monitoring is similar to what our organizations expect in 2016 - the most popular fiscal registrar "Maria 304T" is equipped with a module that in real time transmits sales reports to supervisory authorities.
In addition, there is a model "Maria 301 MTM", which:
- It is autonomous, that is, it does not need to connect to the shopping center;
- the amount of internal memory allows you to simultaneously store up to 20,750 items in the device, and the length of the items can reach 24 characters;
- the device provides all types of reports, ranging from standard to fixed periods;
- has the ability to calculate taxes invested, taxed and personal income tax;
- the fiscal registrar "Maria 301 MTM" has the option of connecting a safe to it.