The CCT Law No. 54-FZ of 05/22/2003 obliges the seller to issue a cash receipt to the buyer, regardless of whether there is a connection with the fiscal data operator. Offline mode is a regular feature of Yandex. Checkout: The receipt is generated in the usual manner, and the fiscal storage device stores information about each payment locally.
As soon as the connection is restored, the accumulated data is automatically sent to the tax authority. This is where the critical countdown begins: exactly 30 calendar days are allotted for the transfer of all saved documents. To miss this deadline means to get a blocked fiscal drive and actually stop the cash operation.
The Federal Tax Service recommends that after each restoration of the Internet connection, manually check the status of sending the generated documents. Automatic transfer does not always mean success: technical failures on the part of the operator or the device itself may cause some of the documents to hang in the queue.
For entrepreneurs working in the field of foreign economic activity, the issue of CCT stability is relevant primarily in warehouses and at pick-up points where the quality of the Internet connection is unstable. Retail and wholesale sales of imported goods processed through the cashier are subject to the same requirements: interruptions at the customs warehouse or in the sales area do not remove the obligation to issue a check and transfer the data to the Federal Tax Service within the prescribed period.
If the drive is blocked due to a delay, it will be impossible to continue payments through this cashier until the violation is eliminated. Fines for non—use of CCT for organizations range from 75 to 100% of the settlement amount, but not less than 30,000 rubles is a separate rule of the Administrative Code, which applies regardless of the cause of the failure.
The practical step is to set up a regular check of the data transmission log in the yandex.checkout software or through the personal account of the fiscal data operator. This is especially important after lengthy maintenance work at the provider or a planned equipment shutdown.
Related materials:
- Failure of Yandex services and cash receipts: how to act according to the law — what to do if the receipt did not get through at all
- 1C-Reporting and EDI will be restored by October 14 after the UAV attack on Yandex data centers - which business services were disabled due to the last failure
- Internal audit in SMEs: how to keep processes and financial flows under control — how to fix the daily check of sending checks in the regulations
