1 fiscal data operator. How the Fiscal Data Operator (FDO) works

Online fiscalization, which began in early July 2017, introduced a new “player” in the retail market – a fiscal data operator (FDO).

Fiscal data operators are commercial companies that accept, process, store and transfer fiscal data to the Federal Tax Service. The work of such companies is strictly regulated.

OFD operation algorithm

At points of sale, along with a paper check, an online copy is generated and sent to the fiscal data operator. Electronic checks are transferred to OFD from each unit assigned to it cash register equipment.
Fiscal data operators through technical means they form and check the fiscal attribute on checks, store them and transfer the data to the Federal Tax Service via a secure channel.

How was it before?

Prior to the financial reform introduced in 2016, fiscal data was also collected and stored on an ECLZ chip (secure electronic control tape), with which all cash desks were equipped. Annually, these data were transferred directly to tax office. The obligation to use CCP was assigned to a limited circle of enterprises that accept payment from the population.

The reform made fundamental changes:

• transfer of electronic checks through the online channel by means of OFD increases the speed of data provision;
• detailed information on checks - increases control over the sale of goods;
• the obligation to keep cash records for almost all enterprises working with individuals- provides access to information about the volume retail and purchasing power of the population.

What are the requirements of the new 54-FZ?

Changes in the tax system that came into effect in 2017 oblige all enterprises to settle accounts with individuals through online cashier. The terms for installing a CCP vary and depend on the type of activity and the applicable taxation system, but one way or another everyone will have to connect.

54-FZ regulates:
- set up an online cash register at the enterprise,
- conclude an agreement with a fiscal data operator (OFD),
- register the cash desk with the tax office
- customize cash program to generate checks with the necessary details.

List of OFDs

The list contains a list of organizations that have received the right to process fiscal data and permission from the Federal Tax Service. In order to obtain this permit, companies have fulfilled a number of requirements. This includes obtaining the necessary data protection licenses, technical protection information, etc.

• "1-OFD"(JSC Energy Systems and Communications)

The First OFD system works with all CCP manufacturers in Russia. Data transfer is carried out using cryptoprotection tools certified by the FSB. An external audit of information security is carried out for compliance with the requirements for state information systems. In 2014-2016 participant in the experiment of the Federal Tax Service of Russia.

Website:www.1-ofd.ru

• "TAKSCOM"(LLC Taxcom)

Permission of the Federal Tax Service of Russia for the processing of fiscal data dated September 1, 2016 (Order of the Federal Tax Service of Russia dated August 31, 2016 No. ED-7-20 / [email protected]).

The security of the Taxcom fiscal data transmission system is confirmed by licenses from Roskomnadzor, FSTEC and the Federal Security Service of Russia. Used for data transfer modern equipment, the infrastructure complies with strict requirements and world standards. The company's quality management system is ISO 9001 certified.

In addition to providing the services of a fiscal data operator, it is a certification center and an official operator electronic reporting and electronic document management.

Website:www.taxcom.ru

• "OFD-Ya"(LLC "Yarus")

Permission of the Federal Tax Service of Russia for the processing of fiscal data dated September 1, 2016 (Order of the Federal Tax Service of Russia dated August 31, 2016 No. ED-7-20 / [email protected]).

The company was created on the basis of an IT company specializing in the automation of complex business processes, information security and support information systems. Fiscal operator OFD data-I have a full package of permits for conducting activities in the status of OFD, and owns the necessary technical and technological base for storing and transferring data from CCP to the Federal Tax Service.

Website:www.ofd-ya.ru

• "PETER-SERVICE"(LLC "PETER-SERVICE Special Technologies")

Permission of the Federal Tax Service of Russia for the processing of fiscal data dated October 18, 2016 (Order of the Federal Tax Service of Russia dated October 18, 2016 No. ED-7-20 / [email protected]).

PETER-SERVICE Spetstekhnologii was created on the basis of a subsidiary of USM Holdings, is a Russian developer software products for the telecommunications industry.

USM Holdings Ltd (USM) - diversified international company, managing assets in the field of metallurgy and mining, telecommunications, the Internet and media. Among them are such companies as Metalloinvest, MegaFon, Mail.ru Group, etc.

Website:www.ofd.ru

• YANDEX.OFD- (Yandex.OFD LLC)

Permission of the Federal Tax Service of Russia for the processing of fiscal data dated April 10, 2017 (Order of the Federal Tax Service of Russia dated April 10, 2017 No. ED-6-20 / [email protected]).

One of the activities of the Yandex company, known for the search engine of the same name. The company owns Internet portals and services in several countries. In April 2017, the company received permission to process fiscal data.

Website: www.ofd.yandex.ru

• "ELECTRONIC EXPRESS"- Limited Liability Company "Electronic Express".

The company is known for its development "Garant". In April 2017, the company "Electronic Express" has the official status of the Fiscal Data Operator (FDO) on the basis of the order of the Federal Tax Service of Russia dated April 14, 2017 No. ED-7-20 / [email protected] and included in the CRF Register. Services are licensed by the Federal Security Service of Russia, the Ministry of Telecom and Mass Communications of the Russian Federation, FSTEC.

Website: www.garantexpress.ru

The full official list of CRFs is available on the website of the Federal Tax Service.

Cost of connection to OFD

The cost of annual maintenance is on average 3000 rubles. At the same time, you can get a discount on service from a cash register supplier if he is a partner of one of the OFD.

After choosing OFD, you need to conclude an agreement with him and connect. This can be done online.
First you need:
- purchase a cash register with a fiscal drive and have access to the Internet;
- register a cash register on the website of the Federal Tax Service and get its registration number.

To sign an agreement with OFD, you will need a CCP registration number and a qualified electronic signature (QES). CEP can be bought at one of the certification centers accredited by the Ministry of Telecom and Mass Communications, or at the OFD, if such a service is provided.

What benefits does the state and business owners get from online fiscalization?

• The daily incoming statistical data to the Federal Tax Service will make it possible to identify tax violations. For example, low income square meter store in comparison with similar outlets will be one of the grounds for conducting an audit. This will eliminate the "fan" checks that were previously practiced.

• For business owners, one of the many benefits is getting customer information. Detailing checks will allow you to better understand the needs of customers and form more effective programs loyalty.

Summing up

It is mandatory to conclude an agreement with the OFD. To do this, you can either directly enter into an agreement with one of the registered fiscal data operators. After that, you need to perform a number of actions on the website of the Federal Tax Service and the OFD, so that the cash desk correctly transmits data to the Federal Tax Service. If you make a mistake at some stage, the fiscal drive may be damaged and you will need to purchase a new one.

A business entity is obliged to conclude a service agreement with the OFD (fiscal data operator), which acts as an intermediary between the entrepreneur and the regulatory authority. The tasks of the operator include the transfer to the Federal Tax Service of encrypted information about transactions made by the client for the sale of goods or paid rendering services for which funds were received.

The fiscal data operator must be registered in the Russian Federation and located on the territory of Russia. A special license is required to carry out the main activity. Permits are issued by the tax service (Article 4.4 of the law on the application of CCP No. 54-FZ of May 22, 2003).

Current fiscal data operators (list)

The list of organizations that have received permission to perform work as operators of fiscal information is formed by the tax authority. To service online cash desks and transfer data to the Federal Tax Service via an encrypted communication channel, business entities need to conclude an agreement with the operator, but only with the one that is present in the current version of the list of tax authorities for OFD. It is published on ]]> website ]]> of the Federal Tax Service and is constantly updated. The tax authority has the right to both expand the list of accredited operators and reduce it. The latter is possible if the operator's license has been revoked. Situations when early termination of permits is allowed (clause 8, article 4.4 of Law No. 54-FZ):

the regulatory authorities conducted an audit of the operator's activities, as a result of which circumstances were clarified that were incompatible with the status of the Russian operator of fiscal information;

the operator twice (or more) in a year violated its obligations to fulfill the instructions of the controlling structures (did not fulfill the requirements or fulfilled the tasks assigned to it with a delay in deadlines);

the cancellation of the permit was carried out at the request of the operator himself, subject to the receipt of a written application by the Federal Tax Service.

Fiscal data operators, the list of which is published on the website of the tax service, are available for cooperation with all business entities using economic activity online checkout. When choosing an operator, it is recommended to pay attention to several factors:

territorial coverage of the company (does the operator serve customers in the region where the business entity is registered and operates);

service prices;

guarantees of quality and stability of the implementation of the entire list of functions under the contract;

presence or absence additional conditions cooperation, a set of available services.

The ]]> register ]]> of operators published by the tax authorities contains information about the name of the organization, the TIN number, the official website of the company and details of permits.

№ by the list	Operator name	Tariff offers
	JSC Energy Systems and Communications	To test the system, customers are given the opportunity to use the operator's services free of charge for 5 days. Tariff plans are offered in several options. With an increase in the term of cooperation under the contract, a discount on service appears.
	Taxcom LLC	Tariff plans are tied to the number of expected months of service (1 month, 200 days, 13.15 or 36 months).
	Evotor OFD LLC	On the company's website, you can choose necessary set services and services, the period of service, depending on the parameters set online, the cost of the contract will be calculated.
	OOO "Yarus"	The cost of annual maintenance is 3000 rubles.
	OOO PETER-SERVICE Special Technologies	Several types of basic tariffs depend on the services included in each program (from 2995 rubles per year).
	Yandex.OFD LLC	Annual maintenance will cost the customer 3000 rubles. If the client has more than 100 cash registers, the price of services is calculated individually.
	Electronic Express LLC	The minimum tariff is from 3000 rubles. in year
	ZAO KALUGA ASTRAL	Prices for operator services depend on the service period and range from 1500 rubles. For half a year.
	LLC "Company" Tenzor "	Tariffs can be chosen with payment for each check, for one day or for 15 or 36 months.
	KORUS Consulting CIS LLC	The total cost of annual, quarterly or monthly maintenance is tied to the number of cash registers.
	JSC “Production company “SKB Kontur”	The contract can be concluded for a period of 13, 15 or 36 months.
	JSC "Tander"	The company offers to issue an annual or three-year service. The minimum cost of the contract is 2100 rubles.
	LLC Certification Center "InitPro"	The company offers a choice of three tariffs, depending on the volume of business.
	GROUP ELEMENT LLC	The minimum annual tariff is 999 rubles. (it has additional paid services).
	NVisionGroup JSC	Annual or monthly service, for owners of 200 cash registers and more, an individual tariff scale applies.
	PJSC Vympel-Communications	Tariffs with monthly, quarterly or annual payment.
	LLC "MultiCarta"	The cost of services from 1200 rubles. for a year of service when registering through the operator's website.
	OOO "Drimkas"	Cooperation is proposed under an offer agreement, the service period is 15 months for 2990 rubles.
	OOO Kontur NTT	The cost of maintenance is given for the period of 13 and 36 months (3000 or 7000 rubles, respectively).

In 2016, the term OFD appeared in the vocabulary of businessmen who are engaged in trade, provide services and, in principle, work with cash registers. The abbreviation is strange, frightening with the unknown.

Clerk.Ru tried to understand all the intricacies of this structure. We will be glad to any additions of information from market players in the comments.

OFD - what is it?

In July 2016, Law 54-FZ “On the Application of Cash Registers” came into force, which determines that from July 1, 2017, all information on settlements through cash registers must be transferred to the tax inspectorate. The intermediary in the transfer of fiscal information from CCP to the Federal Tax Service will be fiscal data operators (OFD).

The operators are companies certified and entered in the register of the Federal Tax Service that have received special licenses and permits (Ministry of Communications, FSTEC, FSB, etc.) to work with encryption tools and protect information.

It should be noted that OFD is not a Russian know-how, but a global practice that has already proved itself well.

What organizations in Russia received the status of OFD?

To date, five companies have OFD status, among them: (The first check of a new sample, see below), Evotor (a joint project of Sberbank, ATOL and the founder of QIWI), Peter-Service (recently investments from Alisher Usmanov's fund). They are waiting for permission from the Federal Tax Service Yandex.OFD and others.

A register with up-to-date information on organizations with OFD status is available on the website of the Federal Tax Service at the link.

Do I need to replace the CCT?

Most of the new models will work in the new environment, but may require a small upgrade. Check if yours matches cash register the requirements of the law and, accordingly, whether it is available for registration, you can in the register posted on the official website of the Federal Tax Service of Russia.

It should be noted that the upgrade may take some time, so it is clearly better not to check the registry on the last day.

What happens if I ignore the connection to the OFD?

The law establishes penalties for non-use or improper use of CCPs. In this case, the fixed fine is replaced by a fine, the amount of which depends on the amount received without the use of CCP. Such a fine cannot be less than 10,000 rubles. for officials and less than 30,000 rubles. for legal entities.

But the matter is not limited only to money, in case of repeated violation, it is possible to completely suspend the activities of the outlet / institution for up to 3 months.

Well, again, solid expenses. But what about CTO?

Maintenance of central heating is no longer mandatory, which does not relieve entrepreneurs from the need to maintain equipment in working condition. As for the cost of maintenance, it is the same for all OFDs and amounts to 3,000 rubles per year.

Can I trade if our farm is not connected to the internet?

Yes, if it is included in the list of remote and hard-to-reach settlements remote from communication networks. This list is prepared by local governments in each individual region, after which the final list will be published on the website of the Federal Tax Service of Russia.

What if the Internet goes down in my store? Can't I trade?

For the presence and absence of the Internet in point of sale the entrepreneur is responsible. In the event of force majeure situations with the communication channel, you can continue to work, because all the data on the calculations are stored in the device, but it is very important to transfer this data to the OFD within 30 days, otherwise you will no longer be able to print checks and, accordingly, make sales.

11. What does a new check look like?

Like this (this photo was kindly provided to us by the guys from Taxcom).

From what moment is it necessary to register a cash register to transfer data to a fiscal data operator?

The law contains the following terms:

• voluntary registration of cash registers from July 15, 2016;
• mandatory from February 1, 2017 for newly registered and re-registered cash registers;
• from July 1, 2017, all cash registers are required to start sending settlement data to OFD;
• from July 1, 2018, the law begins to apply to individual entrepreneurs working for patent system taxation, as well as organizations and entrepreneurs working on UTII.

I work on UTII, I do not use the cash register. What to do?

Now to wait. The government is preparing a draft resolution, which will clearly indicate the types of activities for the application of the CCP.

How do I know that something went wrong? For example, data on checks are not received by the OFD?

For this purpose (a caring warden) there is a personal account, which will be available to everyone who has connected to the OFD. It will signal notifications about situations that it considers strange, for example, if you have not received data on calculations for a couple of days. Of course, there is a possibility that you hung a barn lock on the store and went hunting in the taiga, or maybe something broke at the checkout. Such notifications will help prevent trouble in case of force majeure.

Still not clear

The song will help you! If you still have questions, be sure to watch this video from a small tax khanate.

Starting from 2016, a new type of cash registers is being introduced, which, through communication means, send data about each knocked out check to a specific site on the Internet. Since the second half of the year, such machines have become mandatory for use by many business entities. In order to apply them, companies and entrepreneurs must necessarily conclude an agreement with such a subject as a fiscal data operator, the list of organizations of which is presented in the table.

This name has come into use of modern businessmen relatively recently, so many of them have no idea of ​​what it is or who it is.

The fiscal data operator is a special company accredited by the tax authorities and established in accordance with the law, which is engaged in receiving, storing and processing on the server information on broken cash receipts of its customers, and, if necessary, provides the IFTS with all the data necessary for verification.

Only a legal entity that has been verified by the FSB and issued a license to carry out operations related to encryption can act as a FD operator. At the same time, it must be located on the territory of our country, have the appropriate equipment necessary for the implementation of this activity.

It is essentially a collector of information on cash transactions associated with income generation. OFD is used not only for the purpose of storing information. It can send aileron forms of punched checks to the specified by them email addresses, as well as generate specialized reports for accounting.

Attention! The FD operator may stop working. At the same time, he must warn all customers in advance about the termination of activities. After its closure, information from online cash registers will not be sent, but will be accumulated on a fiscal medium.

Within 20 days, companies and individual entrepreneurs must find a new OFD operator and draw up an agreement with him. All cash register transactions accumulated on the fiscal medium are then transferred to the service of the new OFD.

List of current fiscal data operators for 2019

The list of fiscal data operators in Russia is posted on the tax website, and it is constantly updated, as it includes all new FD operators.

Name	Website address	Maintenance cost (1 CCP)	Permit date
JSC "Energy Systems and Communications" ("First OFD")	www.1-ofd.ru	3000 r. in year 900 r. per quarter 6900 r. for 3 years	31.08.2016
Taxcom LLC	www.taxcom.ru		31.08.2016
Evotor OFD LLC	www.platformaofd.ru	3000 r. in year 1700 r. For half a year 900 r. for the quarter 300 r. per month 16.5 p. in a day	31.08.2016
OOO "Yarus"	www.ofd-ya.ru	3000 r. in year	31.08.2016
LLC "Peter-Service Spetstekhnologii"	www.peterofd.ru	3000 r. per year + month free	18.10.2016
Yandex.OFD LLC	www.ofd.yandex.ru	from 3000 r. in year	10.04.2017
Electronic Express LLC	www.garantexpress.ru	from 3000 r. in year	14.04.2017
ZAO Kaluga Astral	www.ofd.astralnalog.ru	3000 r. in year	14.04.2017
LLC "Company" Tenzor "	www.sbis.ru	From 3000 r. in year	14.04.2017
Korus Consulting CIS LLC	www.esphere.ru	From 2532 p. in year The price decreases with an increase in the number of CCPs	12.05.2017
CJSC Production Company SKB Kontur	www.kontur.ru	3000 r. in year	29.06.2017
JSC "Tander"	www.magnit.ru	From 2900 r. in year The price decreases with an increase in the number of CCPs	11.07.2017

Currently, several more companies are under consideration of applications and inclusion in the list of FD operators.

What are the functions of the OFD?

The OFD must continuously perform the following functions:

• Receive checks, BSOs, shift opening and closing reports and other documents from the cash register;
• Check the fiscal sign of each incoming document;
• If the received document turned out to be fake, immediately report this fact to the tax office;
• Transfer to the tax office all documents that come from the cash register. Provide access to them at any time during the specified retention period;
• Process incoming data in a continuous mode 24/7/365;
• Protect all incoming fiscal data from hacking, theft, misuse;
• Store all incoming information for 5 years;
• Provides the opportunity for the buyer to verify the authenticity of the received check;
• Sends checks to customers by e-mail.

How to choose OFD

Here are some tips to help you choose a fiscal data operator:

• You need to choose only from the official register of OFD, which can be viewed on the website of the Federal Tax Service. If a company positions itself as an operator, but is not included in this list, it is most likely just scammers;
• It is desirable that in personal account had access to more data and analytics - total revenue, and broken down by periods, average check for the period, the ability to view checks, etc. Unfortunately, of the available OFDs, not many provide access to the test account.
• See how quickly technical support responds, and how thoroughly they answer questions. You can write them a letter, or call the hotline and evaluate the quality of communication with the operator.
• Scroll additional services. Some of the operators additionally provide the ability to send electronic checks or SMS to customers, provide an opportunity to obtain an electronic signature from their partners in a simplified manner, send notifications when the paid period ends, etc. You can give preference to the operator that offers the most relevant ancillary services.
• Methods and terms of payment. Despite the fact that the annual price for one checkout is almost the same for all operators, some offer other payment periods - a day, a month, or vice versa - two or three years in advance. For seasonal trading, it is convenient to connect OFD only for a month or one quarter, and for a reserve cash desk, set a daily subscription fee.

The procedure for connecting to the operator of fiscal data

To connect to any of the accredited OFD, you need to perform several steps:

• Get a qualified e-mail digital signature. It is necessary to register a cash desk on the website of the Federal Tax Service and a personal account with the OFD. To obtain a signature, you must contact the nearest special operator. It must be remembered that the EDS obtained for participation in government auctions will not be suitable for these purposes.
• Register on the website of the selected OFD. To do this, it is usually enough to indicate the TIN and the name of the organization (full name of the entrepreneur), and contact information - name, telephone number and address Email.
• Sign an agreement with OFD. At first, the personal account, in fact, will be unavailable until the contract is signed. In this case, some of the information will be obtained directly from the EDS, and the rest will need to be added manually (bank details, information about the manager, postal address for delivering correspondence, etc.). In this case, the mark of a qualified digital signature serves as an analogue of the signature and seal.
• Register a CCP in the personal account of the FTS website. After going through the entire procedure, the device will be assigned a number, which must be further indicated in the OFD personal account.
• Connect the device in the OFD personal account. To do this, you need to specify the model of the device, its number and number fiscal accumulator. Also, the checkout can be assigned code name, which will help you navigate the connected devices more easily.
• Pay for data transfer services. After choosing a tariff plan, an invoice for services will appear in your personal account, which will need to be paid. After enrollment Money the cash desk will be activated and will begin to transfer data to the tax office.

Which operator is better?

Currently, there are 12 companies in the official register of operators. Therefore, it is not surprising that many are wondering - so which fiscal data operator is better?

In fact, they are all essentially the same. The price for services for all companies is the same - 3000 rubles per year for one cash desk. True, some provide the opportunity to pay in one day or even several years in advance - but this is not an indicator that they are better or worse than others. The quality of service is generally the same for everyone, since all participants in the OFD sphere are not new to electronic document management and telecommunications.

Therefore, you can safely choose any operator. If you have any doubts about the choice - you can ask for advice from service center in which the cash register was purchased. Surely, they have already tried to work with various OFDs and can tell for whom the device is tuned easier, and for whom - with some complications.