How to use a new cash register. How to use a cash register and how to choose one

Only the lazy don’t talk about online cash registers today. Experienced entrepreneurs share their implementation and use experience with each other, while newcomers to business learn about them for the first time. The all-seeing eye of the vigilant Ministry of Finance monitors the situation, promptly explaining controversial aspects of the law 54 Federal Law. And we tell in simple language- what are online cash registers, why and who needs them, what fines are provided, etc.

This article is needed primarily for those who first encountered the innovation of the authorities and began their activities in new conditions. For experienced businessmen, reading the material will also not hurt - after all, our government often changes the rules of the game right on the fly and you may not have kept track of the latest updates.

repair shoes. You can easily change the soles of your shoes and put heels on your sandals - an online checkout is not required for this;
pour lemonade, kvass or other non-alcoholic drinks on the street from tanks and barrels;
sell ice cream as part of street trade;
rent out a personal apartment, room or bed;
engage in trading in spontaneous, undeveloped markets. There are fewer and fewer of these left, but here and there you can still find them;
work in the market valuable papers or issue loans to the population;
are a religious organization. Well, everything is clear here - why should the state control someone who does not pay taxes?
run a food factory at a school, kindergarten or lyceum;
are engaged in transporting passengers. Conductors on minibuses are also exempt from using the new type of cash register;
work in hard-to-reach or remote areas of our vast homeland. Here it is necessary to clarify that even if you work beyond the Ural mountain range, this does not exempt you from using new cash desks. The list of remote areas is included in the government register; if you find your area on this list, you can sleep peacefully. Online cash registers will only be a dream for you. For example, for the Moscow region this list looks like this.

For other entrepreneurs, the use of new-style cash register equipment is mandatory, and we continue. But first, let us remind you who the government obliged to use the new cash accounting devices.

Who does not need to use online cash registers?

Who should use the new cash registers?

Individual entrepreneurs on a single tax on imputed income (UTII) or on a simplified tax system (STS);
sellers of products subject to excise tax registration;
all online stores;
all companies providing services in any direction;
organizations on the PSN (patent system);
entrepreneurs using strict reporting forms;
everyone who already uses CCP.

What is an online cash register?

Everyone knows the cash register, even those who have never taken and will never take the path of entrepreneurship. This is a thing that prints receipts on paper tape. This receipt is given to the buyer, and information about the purchase remains in the device’s memory. At the end of the shift, the cashier or senior salesperson enters data into a special Z-report. Remember the expression “take the cash”? That's exactly what it's about.

At the end of the reporting period, the data is transferred to the Federal Tax Service - FTS. Thus, the state controls the profits of sellers. Based on the data, taxes are calculated. The expression “bypass the cash register” means bypassing all taxes. This was the case before, before the era of widespread Internet penetration and the advent of online cash registers. The new rules eliminate this phenomenon in principle. When using online cash registers, information about each purchase made is automatically sent to the Federal Tax Service via the network. Instantly, without any participation of the parties. True, this happens through an intermediary - a fiscal data operator. It is also called OFD.

This is the first and most important difference between the new type of cash register and everything that came before.

In addition, the smart cash register can:

print a new cash receipt. It displays a QR code, information about the seller and a link to the official tax website. Another difference between the new receipt and the old one is the mandatory indication of the name of the product;
send an electronic version cash receipt to the buyer. According to the new law, the client has the right to demand an electronic version of the check from you. For failure to comply with this requirement, you will have to pay a fine, but more on that below. The buyer has the opportunity to download an electronic receipt to his mobile device;
store the receipt in a special device - a fiscal drive. Sold separately or as part of the device.

A little about the fiscal data operator. He deals not only with the transfer of information to the tax office, but also with its storage. And it is the OFD that sends the electronic check to the buyer. All receipts are stored on the operator’s servers and are available for five years.

There is one subtlety that all entrepreneurs must be aware of - you can only work with a data operator accredited by the Federal Tax Service. A list of them all is on the official tax website. Select your region and watch. Again, for Moscow it looks like this.

How and where to get a new sample CCT

There are two main ways to get an online cash register. The first is the purchase of new equipment. For a newly created business, this is the only option, short of buying a used cash register. The cost of the product starts at 18 thousand rubles. On sites like “Avito” and others there are big choice used equipment. A completely live device can be bought for 10 thousand rubles.

If you work using cash registers, don't rush to the store for new equipment. First, check if it is possible to upgrade your cash registers to meet new requirements. To do this, invite representatives of the service department that services your cash registers. However, you need to take into account the nuance - often such alterations cost more than purchasing new equipment.

If you managed to remake your cash register to meet the requirements of the new tax law, re-register with the Federal Tax Service. The procedure is the same as registering a new cash register. And if this was not possible, remove it from the register by writing a corresponding statement.

And the most important thing. You can only work with cash registers approved by the tax service. Therefore, it is a good idea to make sure that your cash desk is in the register published on the Federal Tax Service website. For Moscow registry.

We are starting to work with a new cash register. Tax registration

Having received an online cash register, you need to register it with the tax authorities and only then start working. There are three ways to register:

1. Use the site’s services www.nalog.ru . You register on the portal, receive an electronic signature at the branch of the Ministry of Telecom and Mass Communications and register the cash register.

Advantages of the method: quickly and without leaving home.

Minuses— you’ll have to fork out 1,500 rubles — that’s how much an electronic signature costs on average.

2. Visit the branch tax office. After filling out the application and paying the state fee, the device will be registered. True, you will have to bring and show the cash register itself to the Federal Tax Service - exactly the same as before.

Advantages of tax registration- free and reliable.

Minuses- queues, bureaucracy, a dash in the wrong place, a tick in the wrong place - in general, you get the idea.

3. Turn to professionals. Many services have appeared on the market service centers, for a small fee are ready to take care of registering cash registers themselves. You pay for their work in the amount of about 1000 rubles and receive a full package of documents in your hands. This method is the most preferred. It takes little time, and the service center employee is responsible for all errors.

Lifehack from : After purchasing the equipment and registering it, be sure to register tax deduction and get some of your costs back. Average check when purchasing a turnkey cash register it is equal to 25,000 rubles, which in itself is a lot. And if you consider that there are already enough costs to start a business, then the savings will come in very handy. True, the benefit applies only to those who have never worked using CCP before.

Fines for violating the law on online cash registers

And now about the unpleasant thing - entrepreneurs face serious fines for deviating from the requirements of the law. The amount of punishment depends on the form of ownership (individual entrepreneur or LLC), the severity of the violation and other factors. For example, the punishment for repeated violations is increased many times over.

The worst idea is to work without an online cash register at all. This threatens confiscation of up to 50 percent of sales, but not less than 10 thousand rubles if we are talking about individual entrepreneurs. The LLC will have to part with 30 thousand, or up to 100 percent of sales. Repeated violation threatens suspension of the entrepreneur’s activities for up to three months.

Are you working with equipment that does not meet the requirements of the new law? Pay a fine of 3 thousand if you are an individual entrepreneur, and 10 thousand if you are an LLC. For example, if your device is not included in the tax register.

A failure to send an electronic check will also result in a fine. The amount is 10,000 rubles.

Note. The transition to a new cash register was accompanied by a rush for cash registers themselves, fiscal storage devices and the services of service centers. There were interruptions and delays that were not the fault of the entrepreneurs. Therefore, if you prove that you did everything to comply with the law, but still violated some point for reasons beyond your control, then no fine will be imposed. The Ministry of Finance has written about this more than once.

Who is required to start working under the new rules and when?

Now ending final stage transition to online cash registers. By June 30, 2018, everyone who uses the UTII and PSN system must start working with the new cash register system. After this date, everyone will have to work according to the new law. Let us recall how many stages the transition took place.

Everyone who purchased and registered a new cash register since February 2017 immediately started with online cash registers. It was from this moment that it became impossible to register the old type device.

From July 1, 17th, individual entrepreneurs and LLCs that previously used cash register equipment must equip their business with a new cash register.

Let's sum it up

It is clear that the state will receive the main profit from the new law. Tax collection will increase and the number of shadow schemes will decrease. The burden on tax inspectors will be reduced - now, to check an organization, just click the mouse.

Oddly enough, many entrepreneurs also appreciated the advantages of introducing new rules of the game, and those who say the opposite simply do not see the forest for the trees. Your accountant or you yourself now visit the tax office much less often. And the tax office visits you less often. We have no doubt that most inspectors are nice and nice people, but their visit usually ended with the death of a certain number of nerve cells.

Unfair competitors lost their advantages. Gray schemes, double and triple bookkeeping - all this is now a thing of the past. In addition, good expensive cash registers easily integrate with the Unified State Automated Information System (EGAIS) system, allowing you to analyze financial flows and do other useful things.

Those who started their business in the 90s note how much easier it has become to work now. Previously, in order to register as an individual entrepreneur, you had to spend several days - standing in lines, enthusiastically carrying pieces of paper into the windows and waiting, waiting, waiting. Now this operation takes a couple of hours, or even less. And if you wish, you can receive services without leaving your home at all and just come to pick up the finished documents.

Let's hope that the introduction of online cash registers will be another step towards moving document flow online. The less time and resources consuming paperwork, the more attention can be paid to improving the quality of customer service. And from this position new law— access to quality new level business.

Gray schemes, double and triple bookkeeping - all this is now a thing of the past

A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that using the device is very difficult and they will not be able to master it on their own. But this is not so - once you figure it out, you will be able to work on almost any CCP model. We will tell you about how to use a cash register : There is nothing complicated about it.

General rules

Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and rules for punching checks. Remember that at the end of the day you need to “reset” the cash register by withdrawing all the cash earned during the day and filing a report in the cash book.

The rules for using a cash register are quite simple.

Who can work with CCP?

Only those people who have entered into a full agreement with the business owner can operate the cash register. financial liability(or the entrepreneur himself). They must also learn how to properly operate a cash register at least at a minimum level (knock out receipts, reset the machine). You can undergo training at the KKT technical service center.

Note:Before the cash register starts operating, the individual entrepreneur or the store director, together with the cashier, must open the drive and the cash register counter, knock out the reporting receipt and check the coincidence of the amounts for the last day with the operator’s audit trail.

The director's responsibilities also include:

entering accurate readings from the machine into the cash book, certifying the results with your signature;
registration of the beginning of a new control tape (it indicates the number of the cash register, the start date of its use and the readings of the control register);
issuing keys to the drive and the device itself to the responsible person;
issuing small bills and coins to the cashier for change;
providing employees working with the machine with cash register and ink ribbons.

Cashier responsibilities

Before starting work, a cashier must:

check the functionality and integrity of the cash register units;
adjust the date and time, check if the cash register is reset to zero;
before starting work, you need to knock out a couple of zero checks, checking the functionality of the printing mechanism;
at the end of the working day, reset the cash register and hand over the cash to the director.

Rules for working with cash registers may differ - read the instructions

How to work with CCP

Let's figure out how work with a cash register: step by step actions. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. The display should show zeros: this means that everything is working normally. The further algorithm of work looks like this:

Authorization. Some cash register systems begin to work only after the employee is authorized. To do this, you will need to enter your service number and password or use a special card.
The sale is carried out by entering the required amount. Enter the correct price for the item using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothing, shoes, food). Some cash registers can read the barcode of products, automatically knocking out the required amount. Then click the “Payment” or “Cash” button and the purchase will be completed.
If you have any discounts on the full price, you can get them directly on the device. Enter it full price, then select a product category, enter the discount amount and click the “%” button (for example, 15%).
If you need to enter multiple various items in one check, then enter their price and press the category key. Repeat this process until you have entered all the items, then click “Payment”.
A zero check is issued simply by clicking on the “Payment” or “Cash” button.

These are the simplest rules for using a cash register. You can learn more about complex operations from the instructions for your device.

Replacing the ribbon

let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automation.

Inserting the tape is not difficult: practice a couple of times and you will learn how to

Cash registers are used to record payment amounts and to process Money during the working day. There are many types of cash registers, including electronic cash registers, iPad cash registers, and other computer-based cash registers. Although each cash register has a number of features, they are all similar in operation.

Steps

Part 1

Installing your cash register

Install your cash register and connect it. Place the device on a solid, level surface. Ideally, best suited working surface with space for customers to place their goods. Plug the cash register directly into the outlet (do not use an extension cord).

Insert batteries. They provide backup memory for the cash register in the event of a power failure, and the batteries must be inserted before programming any functions of the machine. Remove the receipt paper compartment cover and locate the battery compartment. You may need a small screwdriver to unscrew the cap. Install batteries according to the instructions on the device. Reinstall the battery compartment cover.

Sometimes the battery compartments are located under the paper roll compartment.
Replace batteries once a year to keep them working properly.

Insert a roll of receipt paper. Remove the receipt paper compartment cover. Make sure the end of your paper roll has a straight edge to make it easier to insert into the paper feeder. Insert a roll of paper so that it fits through the front of the cash register so you can tear off receipts for customers. Press the FEED button so that the cash register catches the paper and passes it through.

Unlock the cash register. There is usually a key for it that locks the cash register for security. Don't lose this key. You can simply leave it at the cash register so that you can easily find it and lock it if necessary. drawer cash registers.

Turn on the cash register. Some machines have an ON/OFF switch on the back. Others have a key on the front at the top. Turn on the device or turn the key to the REG position (cash register mode).
- Newer cash register models may have a MODE button instead of a regular key. Press the MODE button and scroll to REG or operating mode.
Program your cash register. Most cash registers can be programmed to group similar items into categories. These categories, or sections, may also be taxable or non-taxable. You can also set the time and date.
- The programming function is usually started by turning the key to the PROG or P position, or by pressing the mode switch button to PROGRAM mode. Other machines may have a manual lever under the paper cover that must be set to Program mode.
- Many of the cash registers have at least 4 tax buttons. They can be programmed for different tax rates depending on whether you pay a flat tax like some US states or have other types of taxes such as GST (Goods and Services Tax), PST (Provincial Sales Tax) or VAT rates (depending on your location).
- Follow the specific instructions provided in your cash register manual to set up these features.
Part 2
Carrying out a sales operation
1. Enter the security code or password to use the cash register. Many cash registers require you to enter your service number or other security code to use them. Service numbers are useful because they make it possible to allocate each purchase to a specific employee. This is useful for tracking sales and identifying errors.
  
  Enter the amount of the first item. Use the numeric keypad to enter the exact amount in rubles. Typically you do not need to enter the decimal separator as the cash register will do this for you.
  - Some cash registers use a scanner so you don't have to manually enter the cost of an item each time. The scanner reads the barcode and automatically enters product information. In this case, you do not need to select a partition in the next step.
2. Click the appropriate department button. Most cash registers require you to press a button after entering an amount that will categorize the item into a specific sales category (such as clothing, food, etc.).
  - Keys for sections can be programmed as taxable or non-taxable. Check your machine's manual for instructions on how to program tax rates to the appropriate keys.
  - Look at the receipt: press the arrow or the SUBMIT button to move the paper up so you can read the entire amount written on the receipt.
  - Each item you add will add up to the total, which is usually displayed on the reader or screen.
3. Add any required discounts to the price. If the item is on sale, you may need to enter a discount percentage. Enter the price of the item, click the section button, enter the discount amount as a percentage (for example, 15 would mean 15%), and then click the % button. It is usually located on the numeric keypad, on the left.
  
  Enter amounts for the remaining items. Use the number pad to enter the exact cost of each item. Don’t forget to press the corresponding section button each time after entering the cost.
  - If you have multiple copies of the same item, enter the number of those items, then press the QTY button, then the cost of one such item, and then the corresponding section button. For example, if you have 2 books for 6.99, click 2, then Qty, then 699, and the section button.
4. Click the preliminary amount button. It displays the total cost of the entered product. The button will add all the necessary taxes that have been programmed into the section buttons.
5. Find out how the buyer plans to pay. Customers can pay with cash, credit card or check. You can also accept gift cards and certificates, which are most often counted as cash.
  - Cash: Enter the amount of cash you received and click the CASH button (usually the largest button at the bottom on the right side of the cash register key set). Many cash registers will tell you how much to give the customer in change. However, not everyone does this, and you will have to do all the calculations in your head. Once the cash register opens, you can deposit cash or a check and count your change.
  - Credit card: press the CARD button and use the terminal to pay with cards.
  - Check: Enter the exact amount on the check, click the CHECK or CHK button, and place it in the cash register.
  - To open the cash register, you do not have to make a sale, you can click the NO PURCHASE or NP button. This function can be protected by the manager, and can request his code to put the cash register into NO PURCHASE mode.
6. Close the cash register. Always close the cash register immediately and do not leave it open. Otherwise, theft may occur.
  - Always empty or put away the cash register at the end of the working day and store it in a safe place.
Part 3
Error correction
1. Cancellation of sale. If you mistakenly entered the wrong price for an item, or the buyer decides they don't want to buy it after you've listed it, you may need to cancel the item or sale. It is removed from the provisional amount.
  - Enter the amount, click the section button, click the CANCEL button to remove it from the total. You must delete an item before adding a new one. Otherwise, you will need to make a subtotal, click the CANCEL button, then enter the exact amount entered by mistake, and click the section button. This way the erroneous amount will be deducted from the subtotal.
  - If you need to completely cancel the sale of several products, go through each one and cancel them individually.
2. Return of purchase. If the buyer wants to return the product, you need to take this into account total amount the day before giving him the money. To return your purchase, click the RETURN button. Enter the exact cost of the item and click the corresponding section button. Click the subtotal button, then the CASH button. The cash register will open and you can return the money to the buyer.
  - Certain buttons and functions, such as refunds, can be blocked for use only by the manager. To switch the cash register to cancel or return mode, you may need to enter a manager code.
  - Check with your supervisor for the applicable return and cancellation policy.

Since 2017, the rules for working with cash register systems have changed. Now sellers will have to work with online cash registers, which will transmit all information about payments to the Federal Tax Service in electronic form through a fiscal data operator.

New models of online cash registers (unlike EKLZ) have a fiscal drive. It stores all information about calculations and transmits it electronically through the fiscal data operator to the tax authorities. You can now use your own as a cash register mobile phone or tablet.

What do you need to operate an online cash register?

First you need to enter into an agreement with the Fiscal Data Operator. You must conclude an agreement before you decide to register the cash register with the Federal Tax Service. Before July 1, 2017, you will need to deregister the current cash register with the Federal Tax Service. Then find out whether it is possible to upgrade it or purchase a new online cash register. Then register the new cash register with the Federal Tax Service. Now this can be done via the Internet and even at any tax office.

You can find out whether your cash register is subject to modernization on the website of the Federal Tax Service of Russia in the “Cash register equipment” section, on the websites of the cash register manufacturer or the central service center.

The model of your online cash register must be indicated in the cash register register approved by the Federal Tax Service, and the cash register itself must be used at the place of settlement with the buyer at the time the payment is made by the same person.

How does an online cash register work?

The new procedure for using cash registers has changed the rules and procedure for working on cash register equipment. CCPs can now produce not only cash receipts, but also strict reporting forms.

The operating procedure of the online cash register involves issuing an electronic receipt and sending it to the buyer (to his e-mail or mobile phone). Now cash receipts will indicate the number of the fiscal document, the fiscal sign of the document, the shift number, serial number per shift, type of taxation and other details.

A mandatory element of a cash register receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made. The cash receipt must be generated no later than 24 hours from the moment the report on the opening of the shift is generated.

Information about each punched check is stored in the fiscal drive. If your Internet suddenly goes off, you can continue to work on your cash register, making payments to customers. All data on settlements will be in the fiscal storage device, which will save all information for 30 days and, when the connection is restored, will transfer it through the fiscal data operator to the Federal Tax Service.

After 30 days without communication, the cash register's fiscal drive is blocked.

How to use a new cash register

Before starting work, the cashier must issue a report on the beginning of the shift, and at the end of the working day - a report on closing.

As soon as the cashier punches the check, the check data immediately goes into the cash register’s fiscal storage device and is transmitted to the fiscal data operator (OFD) via the Internet.

The OFD sends a response to the cash desk about receiving the information and at the same time transmits the data to the Federal Tax Service. If your connection is lost, the data is stored in the fiscal drive for up to 30 days and sent to the OFD as soon as the connection is restored.

The OFD stores information about transferred checks for 5 years, after which it is destroyed.

Who can work without an online cash register?

Until July 1, 2018, online cash registers may not be used:

organizations and individual entrepreneurs performing work and providing services to the public, subject to the issuance of strict reporting forms;
organizations and individual entrepreneurs engaged in trading using vending machines (vending);
Individual entrepreneurs using the patent tax system.

Online cash registers will not be used for the sale of newspapers and magazines; valuable papers; travel documents; at markets, fairs and exhibition complexes; peddling trade; shoe repair; caring for children, the sick and elderly, and in many other cases.

In hard-to-reach areas, cash register systems may not be used, and in areas remote from communication networks, work on new cash registers is used without submitting fiscal documents to the Federal Tax Service.

With the introduction of online cash registers, entrepreneurs have a need to train employees to work with the new cash register equipment. Are the old rules of operation applicable to online cash registers, how to learn how to operate an online cash register, and an example of working with an online cash register will be discussed later in the article.

Who is allowed to operate a cash register?

There are certain criteria that an employee working with an online cash register must meet. Employees who:

We got acquainted and studied in detail the standard rules for operating cash register equipment.

Despite the fact that the rules are not mandatory from the point of view of law, the cashier will be able to rely on these documents in the event of situations arising that are not provided for by the new legislation.

Also study standard rules working with cash registers will be useful for employees who do not have experience working with cash register equipment;

Signed a full financial liability agreement prepared by the employer

A full liability agreement must be signed before taking office. Otherwise, the employee will have every reason not to sign it.

Alternatively, the employer can indicate a clause requiring the signing of a full liability agreement in the employment contract.

In the absence of an agreement on full financial liability, the employer in some cases may hold the employee to full financial responsibility. For example, if an employee caused damage to the company while under the influence of alcohol or drugs. Detailed information this can be found in Art. 243 Labor Code of the Russian Federation;

We studied the instructions for all cash register equipment in detail.

Since online cash registers are a completely new technical solution for business, every employee starting to work with a new cash register needs to understand how to use the online cash register. In addition to the risks associated with the breakdown of an expensive cash register due to the incompetence of an employee, the cashier may simply fill out transactions incorrectly, which will entail questions from the tax service.

In addition to providing employees with information on how to use the online cash register, employers should consider developing internal rules operation of cash register equipment. Such rules may contain points:

Prohibition on violating the integrity of the cash register casing;
Prohibition on the admission of third (unidentified) parties to the repair of cash register equipment;
Ban on self-cleaning CCP, including chemicals;
Prohibition on any interference with the operation of cash registers, etc.

For the convenience of the employer, the fact that you have read these rules must be confirmed by the employee’s signature.

Getting started with the online cash register: opening a shift

Before opening a cash register shift, the employee must prepare for the start of the working day. The cashier must:

Get from responsible person cash drawer keys;
Get “change” to be able to give change to customers;
Check the presence of a receipt tape in the printing device;
Check functionality additional equipment(barcode scanner, scales, etc.)

Opening a shift at the online cash register

The shift opening report contains the cashier's data, the status of the counters at the beginning of the day, etc. Like all subsequent operations, this report will be sent to the fiscal data operator, and subsequently to the tax service.

If the cashier received “change,” then it is necessary to make a note in the cash book. The employee responsible for issuing change from the main cash register must formalize the operation by creating an expense cash order. Usually the number of banknotes is indicated at face value.

How to issue a check to a buyer

In order to understand how to use an online cash register, an employee needs to understand the algorithm for issuing a receipt to a buyer:

The cashier scans the item, thereby opening a receipt;
The buyer hands over the payment to the cashier;
After receiving funds, the cashier completes the sales process by generating a cash receipt.

If necessary, an electronic version of the cash receipt is sent to the buyer’s e-mail or phone number.

In order to simplify the process of entering personal data and for their safety, the developers have created a Federal Tax Service application with which the buyer can transfer his personal data to the cashier viaQR-code.

When paying for your purchase, you may need to deposit funds. different ways. For example, if the buyer does not have enough money on the card, he can pay the remaining amount in cash. In this case, the cashier generates one check. In which both payment methods are recorded, indicating the amount of each of them.

For operations during which mandatory a check must be generated, include:

Sale

The check is issued after the cashier receives the funds or after the funds are written off from the client’s payment card;

Return

A refund receipt is issued if a refund was issued to the buyer based on the return of the goods to the store. The return receipt must be accompanied by a return application, which indicates the buyer’s passport details, date and reason for returning the goods;

Making adjustments

An adjustment is necessary if the sale was made at an incorrect price or without using an online cash register (for example, the organization experienced a power outage). IN in this case a correction check is issued;

Making an advance payment

A check is issued if the buyer makes an advance payment;

Making an advance payment

The difference from an advance payment is that an advance payment is made for a specific specific product, while an advance payment is a payment for an unspecified product (for example, the purchase of a gift certificate);

Issue of goods on credit/installments

The algorithm for generating and issuing a check in this case will be the same as for a regular sale, the differences lie in the absence of the fact of transfer of funds to the cashier and the indication of the payment method indicated in the check.

Try the online cash register Business.Ru which allows you to easily and quickly register sales, print fiscal receipts and send them electronic versions buyers. Get the opportunity to carry out all necessary cash transactions, accept cash, bank cards and payments to a bank account.

Calculation sign

What is a calculation sign? At its core, this is a detail of a cash receipt, indicating to us the reason for the receipt (or issue) of funds to the cash desk (from the cash desk) of the organization.

The calculation attribute can be specified in four options:

“Receipt” - this payment attribute will contain a sales receipt. For example, if a buyer purchases household appliances in a store;
“Return of receipt” - such details will be indicated on the return receipt. For example, in case Appliances turned out to be of inadequate quality, and the buyer decided to return the goods;
“Expense” - a payment attribute with this name will be indicated in the receipt upon receipt of the goods on a paid basis. For example, a point for accepting scrap metal - issuing money when accepting metal;
“Refund of expenses” - this sign will be present on the receipt if the operation involves returning the goods to the client. For example, the same point for accepting scrap metal: the client returns the money to pick up the goods.

From January 1, 2019, the requirements to update the FDF to version 1.05 come into force. IN new version the following details will appear: “Attribute of the subject of payment, indicating a specific subject of payment, for example, “lottery winning”, “excise goods”, “service”, prepayment, advance payment, etc.

Payment method indicator

The payment method attribute indicates how the payment was made, for example, whether it was in full or whether the buyer purchased the goods on credit.

The sign of the payment method can be indicated both in the form of a code word and in the form of a digital designation:

Code ADVANCE PAYMENT 100% (or 1 in the digital version) - indicates that the seller has received an advance payment for the goods in the amount of 100%;
Code ADVANCE PAYMENT (or 2) - in this case, the buyer made a partial advance payment for the goods;
ADVANCE code (or 3) - indicates receipt of an advance for an item that has not been defined. For example, if a buyer purchases a gift certificate, the seller cannot find out in advance which product will be purchased, in this case the payment method is indicated as “advance”;
Code FULL SETTLEMENT (or 4) - this sign will be indicated on the receipt upon sale in the usual sense, i.e. in the case when the buyer pays in full and immediately receives all of his goods;
Code PARTIAL SETTLEMENT AND CREDIT (or 5) - this type of indicator of the payment method includes the situation when the buyer purchases goods on credit, while paying a down payment. That is, the goods will be partially paid for, and the remaining amount will be issued as a loan;
TRANSFER ON CREDIT (or 6) - here the payment method will be the purchase of goods on credit in full without a down payment. In this case, the goods are transferred to the buyer immediately;
PAYMENT OF LOAN (or 7) - this sign will be indicated on the receipt when the buyer makes a payment to repay the loan. Moreover, it does not matter whether the next payment is made or the payment is made in full.

Applying a correction check

As mentioned above, a correction check is created by the cashier if the calculations were made without using an online cash register. In fact, there are three situations in which such calculations are possible:

Inability to use online cash register due to a breakdown;
Inability to use the cash register due to a power outage;
The occurrence of surpluses or shortages in the cash register due to the inattention of the cashier.

In any of these situations, the cashier will have to generate a correction check. The differences from a regular check with a correction check are quite significant:

1. Firstly, it is impossible to indicate the list of goods that were purchased on the correction receipt. This is due to the fact that in almost every situation in which the formation of this fiscal document is necessary, there is no possibility of establishing which specific goods were purchased. As an example, we can take the formation of such a check when a shortage is detected at the end of a work shift;

2. Secondly, it is worth paying attention to such details as a sign of calculation. When generating a fiscal document for correction, this detail can be of only two types:

- “arrival” when surplus is detected;

- “expense” when a shortage is detected.

An explanatory note with detailed description reasons for the adjustment. The explanatory note will be useful in the event of a tax audit, because Federal Tax Service employees pay special attention to correction checks.

Most often, correction checks are confused with refund checks. A refund receipt is generated when the cashier needs to correct an operation that has already been completed. Thus, it is possible to correct the situation when a cashier mistakenly punches out an extra item. In this case, it is necessary to cancel the operation by generating a new fiscal document with a settlement attribute, which will indicate “return of income”. The check must also contain the amount of the erroneously issued check. Additionally, a new receipt is generated indicating the correct purchase amount.

Shift closing and collection

Every cashier must learn the rule: there should be no more than twenty-four hours between the opening and closing reports of a shift.

In other words, if the cash register shift is open at 15:00 on August 1, it must be closed no later than 15:00 on August 2. The opening and closing times of the cash register shift are not established by law. At the end of the day, the cashier generates a report on the closure of the cash register shift (an earlier analogue was a z-report), then a PKO (receipt receipt) is generated cash order) and the totals are recorded in the cash book.

As for collection, revenue must be deposited into the main cash register after the cash register shift is closed. When accepting cash into the main cash desk, the employee issues a PKO. Upon arrival of the collectors, they are given a bag with money, an accompanying sheet for the bag, and a cash register with the collection operation is formed

An example of working with an online cash register

Let's look at how to work with an online cash register using the example of one working day:

The employee has already familiarized himself (with his signature) with all internal documents regulating the operation of cash register equipment and studied the instructions in detail;

The first point at the opening of the working day will be the preparation of the workplace, for which he needs to receive the keys to the cash register, “change”, consumables, for example, a roll of receipt tape;
Generating a start report new shift. The document, which by default is transferred to the OFD (like any document generated at an online cash register), will contain information about the cash register and the employee who opened the shift.

At some cash registers you can open a shift simply by scanning the barcode of the product. This method of opening has one significant drawback - an employee may mistakenly open a shift under the account of another user (if, when closing, exit account was not implemented);

Next, the cashier performs operations, which include sales, returns, withdrawal of reports;
If we are talking about a 24-hour store, after an astronomical day has passed from the opening of a shift, it should be closed and a new one should immediately open. If the cashier ignores the need to close after 24 hours, the cash register will stop generating cash receipts;
After the end of the shift, the cashier forms a PKO and formalizes the transfer of funds to the main cash register of the enterprise (safe). Next, the keys to the cash register are handed over to the responsible person.

At the end of the shift, the cashier must double-check that all necessary documents by cash register shift, for example, return applications, explanatory notes to correction checks if available, etc.

What a cashier should not do while working

Considering that working with an online cash register is associated with the safety of inventory items (inventory) and equipment, the list of persons who can have access to the cash register area is strictly limited.

The cashier is prohibited from:

Allow outsiders to access the cash register;
Leave the cash register area without the presence of employees;
Leave the workplace without counting cash in the cash register. The procedure must take place in the presence of a substitute person. Information about the amount of cash in the cash register is recorded in journals maintained to record cash flows.

After entering the information into the journal, the cashier, as well as the employee replacing him, put their signatures under the total amount. This rule must be strictly observed even when the cashier is replaced by another employee for only a few minutes;

Leave the cash register area without notifying the manager;
Allow unauthorized persons to repair cash register equipment.

Do you need a cashier-operator's log?

The cashier-operator's journal is essentially a registration journal in which information is entered about the status of cash register counters and the amount of revenue, indicating the method of payment. Previously, before the introduction of new generation cash register equipment, the cashier-operator’s logbook was mandatory to fill out.

With the introduction of a new generation of cash registers, entrepreneurs have the opportunity to relieve their employees from filling out a magazine. However consensus there is no need for today.

According to the letter of the Ministry of Finance dated 04.04.2017 No. 03-01-15/19821, the journal is not mandatory to fill out, since the data entered into it is present in the reports transmitted by the OFD.

However, according to clause 72 of the Administrative Regulations according to Order of the Ministry of Finance of Russia dated June 29, 2012 No. 94n, representatives of the tax service are required to certify the cashier-operator’s journals when such a need arises.

In addition, the presence of this type of cash accounting is recommended in paragraph 6 Methodological recommendations dated August 18, 1993.

Based on the information indicated above, the use of a cashier-operator’s journal (subject to working with an online cash register) is not established by law. However, it also does not prohibit journal-keeping by entrepreneurs for the purpose of revenue control.

Should I use a cash book and orders?

According to the Directives of the Bank of Russia dated March 11, 2014 No. 3210-U, the cash book, as well as orders (PKO, RKO), are mandatory for enterprises in which cash transactions are carried out. The format of the cash register does not matter. Businessmen working with online cash register from use cash book and warrants are not exempt.

However, there is a category of entrepreneurs who are exempt from the need to maintain these reporting forms, these include individual entrepreneurs. At such enterprises, cash flow is kept track of by filling out the Income and Expense Accounting Book.

If an individual entrepreneur works using a cash register, the data is entered into the Book once at the end of the cash register shift. If there is no cash register equipment at the enterprise, information must be entered for each fact of receiving or issuing money.

Features of the use of cash settlement and cash settlements in the circulation of changeable funds

PKO, like RKO, are required to be filled out in case of issuing change from the organization’s cash desk.

In this case, at the beginning of the shift, a cash register is created reflecting the amount of money issued. The basis for issuance will be indicated as “For exchange.”

Actions of the cashier if problems arise in the operation of the online cash register

During the work shift there may be various situations, including those that interfere with the operation of cash register equipment. If the online cash register malfunctions for some reason, how should the cashier work in this case?

1. There is no Internet network

In fact, the absence of the Internet will not bring any problems as such. Transactions, despite the Internet shutdown, will be recorded on the fiscal drive. The OFD will receive information after the network is restored.

The problem with access to the Internet must be resolved no later than 30 days, otherwise the online cash register will be automatically blocked;

2. There was a power outage

The situation assumes that it is impossible to carry out transactions using the online cash register; therefore, if the store loses power, sales should be stopped. Sales should only be made as a last resort.

How can you work with an online cash register in this case if, for example, a person’s well-being depends on the sale of a product? Suppose a passerby feels ill and urgently needs water. In this case, you should not, referring to 54-FZ, close the store doors in front of a pale buyer; it is better to still make a sale, and after restoring the power grid, issue a correction check.

3. Broken receipt tape

To eliminate this problem, the cashier needs to replace the tape himself, if this is within his area of responsibility.

4. Lack of connection between the computer and the online cash register

If such a problem occurs, it is necessary to understand its cause. “Understanding” in this context means visually assessing the situation and trying to find the cause of the breakdown.

For example, the cause may be a loose cable, in which case the cashier can correct the situation on his own. If at first glance the problem is not visible, the cashier should not roll up his sleeves and get into the vines of wires; it is better to call a specialist responsible for the technical serviceability of the equipment.

Memo for the cashier

In order to understand how to work with an online cash register and make a minimum of mistakes in operating cash register equipment, the cashier can use the following reminder:

Read the rules for using the online cash register;
Before starting work, read the full liability agreement and indicate your agreement with the rules by signing them;
If the availability of customers is in question, a shift can be opened immediately before the sale; opening a cash register shift together with the opening of the store is not necessary;
Do not confuse a refund with a correction check. Refunds are made if the buyer has expressed a desire to return previously purchased goods. A correction check is needed if the sale was made with an incorrect amount or without the use of cash registers;
Do not leave the checkout area unattended;
It is prohibited to allow third parties to the cash register;
Do not allow a gap of more than twenty-four hours between reports on the opening and closing of a shift to avoid blocking the cash register;
If the power is turned off, stop sales;
If the sale was carried out without an online cash register, a correction check is needed;
Cash register operation is not allowed in the absence of a receipt tape;
Even at the end of the shift, you should not leave the switched on CCP unattended;
Closing the cash register shift and depositing cash is entirely the responsibility of the cashier;
In the event of a shift change within the same cash register shift, a recalculation of funds with reconciliation of the results is required. At the time of recount, the presence of both the depositing and receiving parties is required. In case of discrepancies, it is necessary to draw up a report and take an explanatory note from the shift handover.