54-FZ: the offer from YooMoney

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  After every settlement (the act of payment acceptance), the seller has to send the information about it to the Tax Service (fiscal data operator).

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  This should be done via special organizations called fiscal data operators (FDO).

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  Receipts can only be generated by the online sales register, a system that has Internet access to send the receipt to the FDO (via email or text message).

It already has: since 1 July 2017, online stores are required to comply with it, i.e send electronic receipts to customers and Tax Service via the FDO.

If the payment is made via bank card or in cash (for example, on delivery), the receipts should be sent right now.

If the payment is made using any other method (with electronic money or via online banking), the receipts should be sent from 1 July 2018 (right now it’s optional).

Online stores and any services selling something and accepting payments (for example, via YooMoney), including those who sell subscriptions, digital goods and services, or accepts payments via a mobile point-of-sale.

No, because the settlements that fall under 54-FZ are understood as:

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  crediting or debiting of money for products, services,

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  bet acceptance and payments on winnings,

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  payment acceptance for lottery tickets.

Charitable organizations and funds that accept donations via YooMoney don’t engage in these types of settlements meaning they don’t need to send receipts to the Tax Service.

Distance trading is not allowed for patent systems, and the use of online sales register is mandatory since 1 July 2018. If you already have a sales register, you need to upgrade it or change it to an online sales register. If you accept payments online, the new legislation has already entered into force for you.

If you accept payments online and work by the simplified taxation system, then yes, you need an online sales register.

The online sales register is not required for cashless transfers between legal entities as they don’t produce a receipt. If we’re talking about a transfer by the order from an individual, then the receipt is required, and so is the online sales register.

The online sales register is a requirement (according to the legislation) but YooMoney doesn’t have a solution for interacting with an online sales register during payouts (and there are no plans to create one yet).

In short, the online sales register is a new sales register with a fiscal drive and Internet access that can interact with the FDO.

The online sales register has an internal real time clock. The time shown in the receipt is determined in accordance with the time zone of the region where the sales register is set up, so in this case it will be Moscow time (UTC+3:00).

You need to indicate two addresses to operate the online sales register:

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  The address of the place of registration that the Federal Tax Service can use to find the online sales register, if necessary. If you’d like to change it, you will need to re-register the sales register at the Tax Service.

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  The address of the place of use indicated at payment. It may vary: couriers indicate the address where they receive money from the customer, online stores indicate the address of the website.

Yes, all products with prices and the VAT rate.

Exclusions: individual entrepreneurs working on patents, simplified tax systems, single tax on imputed income, single agricultural tax (without excise) can omit the nomenclature until 1 February 2021.

If the stores are registered for different legal entities (or individual entrepreneurs), two sales registers are required.

If there’s only one legal entity, one sales register will be enough.

Yes, the legislation does not concern that at all: you can accept payments using any methods (no matter which payment service or bank provides the payment acceptance tools and how you interact with it).

But if you sell goods or services online, then, in most cases, you must comply with the requirements of 54-FZ, i.e set up an online sales register and send receipts to the Tax Service in real time.

The legislation does not specify that. You can use the YooMoney solution or implement any other.

The legislation applies to all methods of payment but there are nuances:

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  the requirements are applied to bank cards and cash starting on 1 July 2017,

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  the requirements are applied to other methods starting on 1 July 2018.

The receipt is generated by your online sales register but you can send it to the Tax Service, FDO, or other services on your own.

No, this is not a receipt from the sales register but a payment confirmation. We don’t send it to the Tax Service, and it doesn’t go through the sales register.

The receipt must contain the amount paid by the customer: this is the settlement amount. The YooMoney fee is indicated by the company in the account as an expense.

You must send the receipt immediately, at the “time of payment” (Clause 1, Article 4.3) and (Part 2, Article 5, 54-FZ). The Federal Tax Service allows slight deviations in time, but not more than 5 minutes from the time of payment. YooMoney notifies the store about the transactions instantly via API or email (depending on your integration method).

A clear definition of a payment agent is provided in Article 2, Part 3 of 103-FZ «On the activity of accepting payments from individuals carried out by payment agents»: a legal entity, with the exception of a credit organization, or an individual entrepreneur carrying out the activity of accepting payments from individuals.

YooMoney is a non-bank credit organization. The legislation states that the credit organizations are not payment agents, so YooMoney (as provided by 54-FZ) has exactly the same duties as the banks that provide online stores with online acquiring services, and these duties do not include the dispatch of electronic fiscal receipts.

YooMoney accepts payments, FDO sends the receipt to the Tax Service. The store with the online sales register is located between us, and 54-FZ states that this sales register is supposed to send the electronic receipt to the FDO that in turn sends it to the Tax Service.

We don’t have our own online sales registers, and we don’t have the rights to host them (as we need a license), therefore, we won’t be able to «deal with FDO». We’ve developed a solution for integration with the services that allow you to buy or rent an online sales register.

Check our list of payment modules. It’s always up to date.

Atol ONLINE, Modul.Kassa, Orange Data (Shtrikh-M), and all sales registers that can interact with the Business.ru Online Receipts service. Check the online sales registers section on this page: it definitely contains up to date information as well as more details and conditions.

You’ll have to develop the integration process on your own or send the receipts manually.

In a payment module:

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  Check if your payment module supports integration required for work in accordance with 54-FZ.

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  If it does, complete the registration process in the dashboard of your online sales register: you will need the login and the password of your online sales register. The code of the sales registers’ group (or a similar identifier) might be required.

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  Enable the transfer of receipt data in the module at your website.

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  Fill out the settings in YooMoney Merchant Profile: select our solution for transferring information, specify your login, password, and the code of the sales registers' group (if required). View manual

On your in-house website:

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  Complete the registration process in the dashboard of your online sales register: you will need the login and the password of your online sales register. The code of the sales registers’ group (or a similar identifier) might be required.

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  Perform additional development: teach your website to send us the information required to generate a receipt. View protocol: for integration by HTTP protocol | for integration by API

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  Fill out the settings in YooMoney merchant Profile: select our solution for transferring information, specify your login, password, and the code of the sales registers' group. View manual

If you’ve integrated our solution for working with the online sales register, then your sales register will generate receipts for all transactions carried out via YooMoney. First the sales register generates a successful payment receipt, then a refund receipt (if you make the refund via YooMoney by API, in CMS, or from Merchant Profile).

ModulKassa: the time zone of the region where the sales register is located. You can specify it manually.

Atol ONLINE: Moscow time (UTC+3:00).

Orange Data: Moscow time (UTC+3:00).

This might happen if your online sales register won’t respond to our requests (the «Sending the receipt within 3 days» work scheme).

In this case, the receipt will contain the date when it was generated (as opposite to the date of payment).