Many companies will be obliged to purchase online cash registers and send cash vouchers to customers as relevant changes in the legislation came into effect July 3, 2018. The article below will help you understand whether your company is affected by these changes.
Who is required to apply online cash registers from July 3, 2018?
- Companies which accept payments:
- Via electronic means (bank cards, WebMoney, Paypal, Yandex.Money and similar services, transfers via mobile phones)
- From individuals paying invoices via online / mobile banking or via their own settlement accounts
- Companies with business activities in catering or vending
The obligations exist even in cases when goods or services are purchased by a company’s employee via the aforementioned means of payments.
If an individual pays for goods or services by cash at a bank cash desk, these payments are subject to online cash registers starting from July 1, 2019. From this date, an online cash register will also be applied in cases of deductions from employees’ salaries as a means of payment for a company’s goods or services.
Please note that starting from July 1, 2019 the range of transactions demanding the usage of online cash registers will be extended to, among others, settlements with individuals either via bank payments or via cash.
- The company should purchase an online cash register model entered in the FTS registry
- The company should conclude an agreement with the fiscal data operator
- The company needs to register the online cash register on the FTS site (it is possible to do remotely, if you have access to the personal account of the legal entity and the certificate of the enhanced qualified digital signature, or through the operator of fiscal data)
- Cash vouchers will be sent to a customer’s e-mail or mobile number at the moment of payment. (Important! Obtaining consent of personal data processing from the customers is required!)
- Cash vouchers will include the website address of the seller
- The seller is not relieved of responsibility if the customer has not provided their mobile number or e-mail to send a cash voucher to. In this case, the seller is obliged to transfer the cash voucher to the customer during their first communication.
The company is not required to purchase an online cash register if it concludes an agreement with a payment agent (a company which provides services of handling online payments). The payment agent takes the responsibility of transferring the information to the tax authority and the online cash register is registered to the payment agent. Functions of the payment agent may be fulfilled by a payment aggregator depending on the agreement provisions. Payments will be accepted via specifically tailored software on the company’s website or via a POS-equipment (if necessary).
The company may use the services of a payment aggregator or a bank, including the designated bank (alongside with the acquiring services), without payment agent functions. This will allow you to accept payments from different payment systems, but will not permit you to refuse to register an online case register. The payment scheme is similar to the option described above.
The online cash register may be located in the company (office, salesroom) or used remotely via a cloud service (leased cash registers are placed at the data centers of a service provider). In case of remote online cash register usage, it is still registered to the company. The provider offers supporting services for cash register maintenance.
Not using an online cash register (when the company is obliged to do so) is punshed with fines:
- On company’s officials in the amount from ¼ to ½ of the payment processed without an online cash registers, but not less than 10,000 RUB
- On the legal entity in the amount from ¾ to the total settlement of the payment processed without an online cash register, but not less than 30,000 RUB
Not sending a cash voucher to the customer is punished with fines:
- On company’s officials in the amount of 2,000 RUB (or a warning)
- On the legal entity in the amount of 10,000 RUB (or a warning)
- We recommend suspending the acceptance of online payments from individuals until an online cash register is purchased or an agreement with a payment aggregator / agent is concluded
- Uncoordinated (one-time) received payments are recommended to be returned as erroneous as this is allowable without the use of an online cash register
- The purchase of a fiscal storage with regular replacement
- Fiscal data operator services
- Online cash register service support
- Fees for services of payment agents / aggregators / banks