Every Russian entrepreneur who conducts cash transactions must have a cash register - this is required by Federal Law No. 54. At the same time, many are afraid to work with cash register– people are traditionally frightened by new devices. In fact, it is not difficult to work with. In order to master the algorithm of actions, it is enough to simply remember some fairly easy moments and an equally simple algorithm of actions.
Before starting work, carefully read the instructions
In order to start working with any electronic device, you should first study the instructions that came with it, and cash registers are no exception to this. general rules. After reading the instructions, you will better understand the purpose of a particular button, and also learn the procedure for carrying out the operations you need.
In the instructions for a cash register, manufacturers traditionally indicate:
- All possible combinations keys;
- rules for punching cash receipts.
In addition, you should remember that after the end of the working day the cash register will have to be reset, that is, all the cash earned during the day will have to be withdrawn from it and filed in cash book corresponding report.
Only the entrepreneur himself or persons who have previously entered into an agreement with the business owner on full financial liability. People working with cash register equipment (CCT) must have at least minimal skills in operating such devices - resetting data, punching out receipts correctly, and so on. Those wishing to master CCP can take appropriate training courses at technical service centers.
The director of the point where the cash register is installed, or an individual entrepreneur, before the start of the working day, together with the cashier, open the drive and counter of the cash register, knock out the reporting receipt and check the coincidence of the amounts based on the results last day with an audit trail.
In addition, the responsibilities of the director or individual entrepreneur also include:
- entering accurate cash register readings into the cash book and then certifying them with your signature;
- issuance responsible person keys to the device drive and to the device itself;
- registration of the beginning of a new control tape, which indicates the start date of its use, the cash register number and the readings of the control register;
- giving the cashier the cash he needs for change - coins and small denomination bills;
- Providing ink and cash register tapes to all employees working with the cash register.
The cashier, in turn, has the following responsibilities:
- checking the integrity of all cash register blocks and their functionality;
- adjusting the time and date, as well as checking whether the cash register was reset after the end of the previous working day;
- checking the functionality of the printing mechanism - to do this, you should knock out several zero checks before starting work;
- resetting the cash register after the end of the working day and transferring cash to the individual entrepreneur or director.
Rules for working with a cash register
After you turn on the cash register, zeros are displayed on the device display, indicating its normal operation. It should be noted that the device itself should be located on a solid, level surface, preferably with space for customers to place their chosen items. It is advisable to connect the cash register directly to an outlet - the use of extension cords here is undesirable. Don't forget about the batteries - they power the device's backup memory, provided by the manufacturer in case of possible power failures.
Some of the devices require the employee to go through an authorization procedure. To successfully pass it, you need to use a special card or simply enter your service number and password.
In order for the sale to take place, you must enter the required amount. Using the number keys of the device, you need to enter the correct numbers, and then press the product identification button. Typically, products are divided into specific groups, such as food, clothing, and so on. Some of the cash registers are capable of reading the barcode of the product selected by the buyer: in in this case The purchase amount will be calculated automatically. After the amount has been entered or entered correctly, you should click on the payment button - that’s it, the purchase is successful.
If there are discounts on a particular product at a retail outlet, they can be obtained directly on the cash register. First, you should enter the full cost of the product, then select its category, and then enter the amount of the discount provided to customers and then click the “percentage” button.
In a situation where several products should be entered into one receipt, the price and category of each of them is clicked separately. This process must be repeated until all the items selected by the buyer have been shipped. After this, you need to click the “Payment” button. Note that simply by clicking on this button, you can knock out a zero check.
How to replace the ribbon
There is one more important point, which you will certainly have to encounter when working with a cash register - we are talking about replacing the tape. This procedure has to be done often - over time, all movements here will be practiced to the point of automaticity.
If you see a marker applied at the end of the roll Pink colour, this means the tape is coming to an end. In this case, you should take a new roll and carry out the replacement procedure, and the procedure is the same for the vast majority of cash registers. There is nothing complicated here - by lifting the lid from which the tape comes out (on some devices it may be equipped with latches), we take out the reel remaining from the finished tape.
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Having disconnected the edge of the new tape from the roll, we place it in the receiver, making sure that the unwinding is directed downwards. After passing the tape through the fixing shaft and through the printing device, close the lid. Next, the tape should be rewound using the appropriate key on the device. After the edge of the tape appears from the gap, tear off the unnecessary section - that’s all, you can continue working. After removal, the old tape should be sealed and then handed over to the individual entrepreneur or director. As you can see, there really is nothing complicated here, and after doing this procedure several times, you will learn how to change the tape almost with your eyes closed.
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.
Use for other entrepreneurs cash register equipment a new sample is required, 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;
- expel 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 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 bill 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
Most businessmen have already switched to “smart cash registers”; already in July of this year, such an obligation affected those entrepreneurs who were previously exempt from this. We will tell you how to work at an online cash register.
The procedure for trading organizations using cash register equipment (CCT) has changed Federal Law No. 290-FZ of July 3, 2016, which amended the current Federal Law N 54-FZ on the use of cash registers and obligated all businessmen to use cash registers exclusively with the function of transmitting data directly to the tax authorities via the Internet. At the same time, all taxpayers using old cash registers are given the opportunity to modernize them, and those who did not have a cash register at all can buy new ones.
How does the online cash register work? How does it differ from older generation technology and what will tax authorities pay attention to first? Let's try to figure it out.
How the online cash register works
The main feature of the new generation cash register is that it can not only generate and print paper checks, but also create electronic fiscal documents. At the same time, data on each transaction performed by the cashier is stored in a special fiscal storage device (FN), and is also transmitted to the tax authority through the fiscal data operator (FDO). In this case, the buyer must still receive a paper check in hand, and, if desired, an electronic copy of it in his email address or mobile device. In fact, nothing will change either for the buyer at the time of payment or for the cashier, since all processes occur very quickly and are fully automated.
Until now, old-style cash registers simply printed paper receipts and duplicated them onto a special control tape, which was stored along with reports on the cash register’s work for the shift. Tax officials had no information about the operation of a particular store until they came there to inspect it. Therefore, compliance with cash discipline consisted of the mandatory generation of a receipt for each sale, timely delivery of it to the client and correct closing of the shift. This could happen every few weeks if there was only one person manning the cash register and the number of sales was small. When stores began to use new online checkouts, the operating rules changed significantly. Now they have to close their shift at least once a day, but they no longer need to store any control tapes at all.
The algorithm of cashier actions and cash register operation according to the new rules looks like this:
- The buyer gives the cashier a payment card or money for payment.
- The cashier enters the purchase data into the cash register.
- The online cash register generates a check with the necessary details.
- Transaction data is sent to the fiscal storage.
- The check is certified by fiscal data.
- The check is processed by the fiscal storage device.
- A paper version of the check is printed.
- Transaction data is sent to the fiscal data operator (FDO).
- The OFD sends information about the receipt of the check to the fiscal drive.
- The OFD processes the information received and sends it to the Federal Tax Service.
- At the buyer's request, the cashier sends an electronic check to his email or mobile device.
Scheme of operation of the new generation CCP
It is important to understand that when working with a “smart cash register” you must comply with certain deadlines, which previously were not particularly regulated. Thus, at the beginning of each working day, the cashier is required to prepare a report on the beginning of the shift, and at the end of the same working day, to generate a report on its closure. If more than 24 hours have passed since the start of the shift, the program blocks the ability to generate receipts. In addition, if the Internet suddenly disappears, the cash register can work offline for some time, saving data to the fiscal drive. This can be no more than 30 days. If the connection is not restored within this time, the cash register will be blocked.
As for the fiscal drive itself, it has its own service life, depending on the taxation system of the trading organization or individual entrepreneur. Under preferential regimes this is at least 36 months, when combining regimes - at least 13 months. After the end of their service life, trading organizations are required to store FN for 5 years.
Working with online cash registers and the procedure for their modernization
As can be seen from the above, the main difference between old and new generation equipment is the fiscal drive. Essentially, this is a separate block that has its own unique number and service life. It stores and transmits all sales information for a certain period of time. The fiscal drive itself is a hard drive that the organization must store instead of the abolished control tape. It is noteworthy that tax authorities maintain a separate register of FN, and the use of a device that is not in this register is punishable by a fine.
In addition, new generation equipment must be able to connect to the Internet; for this there must be 2 types of special inputs: wired and wireless. Based on the principles of operation, the entire cash register system can be compared to a computer. Therefore, only those cash registers that can be connected to the Internet and to a fiscal drive can be upgraded to online. As a rule, the majority modern models cash register equipment allows this. Modernization will cost an order of magnitude cheaper than purchasing a new device. So, on average, an “upgrade” of a cash register will cost up to 6-7 thousand rubles, and buying a new one will cost from 20-30 thousand rubles. Important role The software installed on the CCP plays a role in this.
It is important to remember that you can even work on a new cash register only after it has been registered with the Federal Tax Service of Russia and an agreement has been concluded with the OFD. By the way, this service is also not free for businesses; operator services will cost about 3 thousand rubles per year. Legislators have a number of requirements for such OFDs. In particular, to conclude a contract, the operator must:
- obtain an expert opinion on the possibility of ensuring stable and uninterrupted processing of large volumes of information, with their subsequent transmission;
- ensure the confidentiality and safety of data received from the cash register;
- have a license from Roskomnadzor, FSTEC and the Federal Tax Service to provide telematic communication services.
Only if these requirements are met, an organization can be included in the OFD register posted on the Federal Tax Service website. As of July 5, 2019, there are 18 operators in this registry. You can enter into a data exchange agreement with any of them.
Smile and be friendly! If your day is not going well, then leave all your worries at home and be polite during your shift, even with the nastiest clients. You don't have to be intrusive, but your customers are more likely to be happier if you serve them slowly but with a great attitude than if you serve them very quickly but rudely. If you cannot be happy at the moment, then at least pretend.
Learn the basics of operating a cash register. Whether it's vintage manual mechanism or a modern checkout, you need to know how all the basic functions are performed, which will be repeated for at least every third or fourth customer. If the cash register has buttons for quick dialing amounts, such as 5, 10, 20, then learn how to use them. During the first few days, review the basic rules if you have a spare minute and ask a more experienced cashier to check that you are doing everything correctly.
Learn how to conduct cash transactions, which happen quite often, but not every day. For example, if you sell gift certificates about once a week, it would still be best to learn how to do it. It is also important to know what to do if you make a mistake, or if any problem arises - what should you do if you gave the wrong change but have already closed the cash register, if someone wants a refund, or if the machine is frozen? If this was not explained to you during training, then ask your manager or a more experienced cashier to explain everything to you.
Find out who you can turn to in an unclear situation. In the beginning, you won't be able to remember every detail of the training, especially those cases that you have never encountered during your work, but you need to know where this information can be found if you encounter this problem. It would be a good idea to at least look through the manual for using the cash register so that you know approximately where what information is located.
Keep track of how your client will pay. Some pay in cash and need change, while others pay with a credit card and will need to enter their code and wait for the transaction to complete. At this time, they can do other necessary things, for example, put shopping in bags.
Know your store's assortment well so you can give advice and compliments. Even if you are a simple cashier and you do not work on the sales floor, you are still a store employee and may be contacted with questions. If you know that some purchase is very profitable, then let your customer know that this product is very good, or that you think it is the most the best choice from what was proposed and what the client did right choice. Be honest and don't overdo it, a small compliment will add value to the purchase and your client will be happy with the purchase.
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of the information agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”
Many enterprises carrying out trading operations sooner or later face in their work the need to install and use cash registers.
If a company is going to start selling products and services for cash for the first time, then it needs to have a clear understanding of the features of registering and using cash register systems.
The procedure for using CCP is regulated by the following provisions:
- Law of April 25, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”
- Decrees of the Government of the Russian Federation dated July 23, 2007. No. 470 “On approval of the Regulations* on the registration and use of cash register equipment used by organizations and individual entrepreneurs", defining:
- requirements for cash register equipment used by organizations and individual entrepreneurs,
- the procedure and conditions for its registration and application when making cash payments (settlements using payment cards) in cases of sale of goods, performance of work or provision of services in the territory of the Russian Federation.
CCP must apply* when they make cash payments and (or) payments using payment cards in the following cases:
- sales of goods,
- execution of work,
- provision of services,
*In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of cash register systems. So, from 01/01/2013.Certain provisions of the Federal Law of June 25, 2012 came into force. No. 94-FZ “On amendments to parts one and two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation."
According to Article 5 of Law No. 94-FZ, paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ has been amended, according to which those individual entrepreneurs who apply the patent taxation system (in terms of types of activities falling under PSN).
Before you start using cash register payments, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If a cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.
To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008. No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”
According to clause 1 of article 2 and clause 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can only use those cash registers that are included in State Register.
At the same time, the Federal Tax Service in its Letter dated February 18, 2013. No. AS-4-2/2696@, reminds that from 01.01.2013. The Decree of the Government of the Russian Federation of December 17, 2012 came into force. No. 1319, which amended the Regulations* on the registration and application of cash register devices used by organizations and individual entrepreneurs, regarding the abolition of a visual control device - the “State Register” sign.
Accordingly, from 01/01/2013, the presence of the “State Register” sign on the body of the cash register is not mandatory and the cash register must be registered with the Federal Tax Service without this sign.
*Approved by the Decree of the Government of the Russian Federation dated July 23, 2007. No. 470.
In our article we will look at the procedure for registering a cash register with the tax authorities and talk about required set documents for this procedure. We will also give some recommendations for working with cash registers, which will be useful for those who are just starting to work with cash register equipment.
In addition, situations in which the use of CCP can be dispensed with will be considered.
The procedure for registering a cash register with the tax office
According to clause 15 of the Regulations on the registration and use of cash registers, to register a cash register*, the user submits to the Federal Tax Service an application for registering a cash register and a copy thereof.*Excluding credit institutions.
An application to the Federal Tax Service is submitted:
- by location legal entity or its separate division (if the cash register is registered for the division),
- at the place of residence individual,
- passport of the cash register subject to registration,
- an agreement on its technical support concluded by the user and the supplier (technical service center).
Simultaneously with the registration of the cash register, the tax office issues to the user cash register registration card, and also returns the documents attached to the application.
The forms of the accounting book and registration card, as well as the application form, are approved by Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 N MM-3-2/152@.
According to clause 16 of the Regulations, re-registration and de-registration of cash registers are also carried out upon application by the user within 5 working days from the date of submission of the application. It is provided to the Federal Tax Service where the cash register was registered. The application is accompanied by a KKT passport and registration card.
The registration, re-registration and de-registration of a cash register is made in the cash register’s passport, which is certified by the seal of the Federal Tax Service.
The deregistration of the cash register is also noted in the accounting book and registration card, which remains with the Federal Tax Service.
An employee of an organization or individual entrepreneur who will submit documents for registering a cash register must have an identification document (passport) and a power of attorney from the organization to register a cash register.
In addition to the above documents, the Federal Tax Service is usually asked to present:
- Certificate of state registration legal entity,
- Certificate of registration with the tax authority,
- A document confirming the ownership/right to use the premises (lease agreement, certificate of ownership), in which it is planned to install the CCP,
- Journal of the cashier-operator according to form No. KM-4,
- EKLZ passport,
- KKM version passport and additional sheet to it,
- Cash register registration card.
In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your particular business has. tax office to the package of documents required for registering a cash register.
In addition to providing a package of documents, you must also provide the cash register itself for inspection by a representative of the Federal Tax Service.
Inspection of the cash register is carried out by an inspector and a specialist* from the technical service center.
*He provides technical support for the cash register, applying the “ Service maintenance”, gluing seal stamps, entering information into the fiscal memory during registration, as well as replacing fiscal memory drives.
When CCP is allowed not to be used
In accordance with the provisions of paragraph 2 and paragraph 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and/or payments using payment cards without application CCP:1. When providing services to the population, subject to the issuance of strict reporting forms (such forms are equivalent to cash receipts), approved by the Decree of the Government of the Russian Federation dated May 6, 2008. No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without using cash registers”.
2. If an organization or individual entrepreneur is a UTII taxpayer in terms of activities falling under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation), as well as in the case of the individual entrepreneur applying the patent taxation system (when carrying out activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application patent system), subject to the issuance of the following document upon request of the buyer:
- sales receipt,
- receipts,
- another document
3. Upon implementation:
- newspapers and magazines,
- related products,
Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately.
4. When selling:
- valuable papers;
- lottery tickets;
- travel tickets and coupons for travel on city public transport.
6. When trading:
- in the markets,
- fairs,
- in exhibition complexes,
- trade shops,
- pavilions,
- kiosks,
- tents,
- auto shops,
- auto shops,
- caravans,
- container-type premises and other similar places.
- from hand carts,
- baskets,
- trays (including those protected from precipitation by frames covered plastic film, canvas, tarpaulin).
9. When selling ice cream and bottled soft drinks at kiosks.
10. Trade from tanks:
- beer,
- kvass,
- milk,
- vegetable oil,
- live fish,
- kerosene.
12. When accepting glassware and waste materials from the population, with the exception of scrap metal
13. Upon implementation:
- Religious objects and religious literature,
- services for religious rites and ceremonies,
14. When selling at par value:
- postage stamps,
- other marks applied to postal items,
15. If the organization (IP) is located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government of the Russian Federation
16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.
Note: The above pointsdo not apply :
- on payment agents engaged in accepting payments from individuals,
- on credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
Getting started with a cash register
When working with a cash register, you can be guided by the Standard Rules for the Operation of Cash Registers when Making Cash Settlements with the Population (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104), which are applied to the extent that does not contradict Law No. 54-FZ.According to clause 3.8.2 Model Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:
- check the serviceability of the blocking devices, refill the receipt and control tape, set the dater to the current date, set the numerator to zeros;
- turn on the machine to the electrical network and, by receiving a zero check, check its operation from the electric drive;
- print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt and control tapes and the correct installation of the dater and numerator;
- Nil checks should be attached to the cash report at the end of the day.
The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to current operation mode.
After the trial zero checks have been punched, an intermediate X-report is punched. This daily report does not reset the information in random access memory KKT.
An X-report is a check that displays the contents of counters (by section and by total) of a cash register, while the counter values do not change.
The data displayed in the X-report at the beginning of the day must coincide with the data in the entries in column 9 of the cashier-operator’s journal (form No. KM-4) for the previous day. The same data is reflected in column 6 of the KM-4 journal.
X-reports can be taken to monitor the receipt of revenue during a shift or for the periodic delivery of cash revenue.
Punched X-reports during the day do not in any way affect the amount of accumulated revenue according to the cash register.
X-reports can be produced by sections, shift total and main total. They can be used, among other things, to determine shortages or surpluses in the cash register (X-report data is verified with the amount of actual revenue located in the cash register cash drawer).
The simplest cash registers punch a receipt after entering the amount, specifying the section number and pressing the "enter" key. More complex devices may provide functions for entering prices using a barcode, calculating subtotals and change amounts, working with discounts on promotions, and the like.
In case of a cashier's error, it is necessary to knock out the correct receipt and hand it to the buyer. The incorrect check is canceled and stored. At the end of the day, for such checks, an act on the return of funds to customers for unused cash register receipts is drawn up in form No. KM-3.
The act in form No. KM-3 is drawn up in a single copy upon delivery and registration of revenue for the day. The line “Cash register” indicates the model (class, type, brand) of the cash register on which the incorrect receipt was entered. In the tabular part of this line enter:
Manufacturer number (usually indicated on the cash register itself, in the technical passport),
Registration number of the cash register (can be found in the card for registering the cash register, which is issued by the Federal Tax Service).
In line " Application program» indicates the name of the accounting program with which operational accounting is organized. If the program is not used, then a dash is placed in this line.
In the “Cashier” column, enter the personnel number of the cashier-operator who entered the check incorrectly. The tabular part of the act reflects the numbers and amounts of each check. Checks are pasted onto a sheet of paper or attached to a document (due to the fact that checks are subject to severe fading, it is better to immediately make a photocopy of them).
The act is signed by the cashier-operator and approved by the manager.
This act is also drawn up if the buyer refuses the purchased product or service and the money is returned to him.
At the end of the day (at closing or upon arrival of the collector), the cashier must:
Prepare cash receipts and other payment documents;
Draw up a cash report and submit the proceeds together with the cash report on the receipt order to the “main cash desk” (or directly to the bank’s collector).
In addition, it is necessary to take readings from sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.
According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of revenue must correspond to the readings of cash totaling counters and the control tape and must coincide with the amount deposited at the main cash desk (collectors).
At the end of the day, you can first print the X report. Using it, you can check whether the cash in the cash register corresponds to the entered amounts. Then the Z-report is taken. This report clears the information in RAM and enters it into fiscal memory. This operation records the accumulated total of the entered amounts in the cash register memory and closes the fiscal shift (resets the daily revenue counter to zero).
The Z-report reflects not only the data of the control registers at the beginning and end of the working day and the amount of daily revenue, but also total amount money and checks returned to customers, the amount of discounts and canceled checks.
The amount of revenue must match the information on the control tape.
Each report has its own serial number. All reports received at the cash register must be carefully collected and stored (if possible, make photocopies).
Based on the Z-report, the cashier-operator daily draws up a certificate-report in form No. KM-6.
This certificate is used to draw up a cashier-operator report on cash register counter readings and revenue for a working day (shift).
The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it according to the PKO to the senior (chief) cashier or head of the organization.
IN small organizations with one or two cash desks, the cashier-operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts, and is confirmed by the corresponding signatures of department heads.
When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up a summary report “Information on meter readings of cash register machines and the organization’s revenue” (form No. KM-7).
After the Z-report has been taken, the actual amount of revenue has been determined and verified, entries are made in the cashier-operator’s journal (form No. KM-4).
All entries in the journal are kept by the cashier/operator every day. chronological order ink or ballpoint pen without blemishes. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier - the operator, the manager and the chief (senior) accountant of the organization.
If the readings coincide, they are entered into the log for the current day (shift) at the start of work, and this data is certified by the signatures of the cashier and the administrator on duty (columns 7, 8).
Column 15 of the journal records the amounts issued for checks returned by buyers (clients), based on the data of the Act on the return of money to buyers (clients) for unused cash receipts (form No. KM-3), as well as the number printed per working day (shift) zero checks.
At the end of the working day (shift), the cashier draws up a cash report and, along with it, hands over the receipts cash order senior cashier.
If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy is determined, and the identified shortages or surpluses are entered in the appropriate columns of the Cashier-Operator Journal.
Cash transactions
In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cashier or other employee (hereinafter referred to as the cashier), with the establishment of corresponding official rights and responsibilities, which the cashier must become familiar with under signature.If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.
Cash transactions can carried out by the leader.
Note: The paying agent, bank payment agent (subagent), in addition to his own cash book, maintainsseparate cash book to account for cash received by him as part of agency activities.
In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:
- chief accountant;
- an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
- manager (in the absence of a chief accountant and accountant).
- payroll statements according to form No. T-49,
- pay slips according to form No. T-53,
- statements,
- bills,
- other documents.
Cash transactions carried out by an organization (IP) are formalized primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998. No. 88.
According to Information of the Ministry of Finance of Russia No. PZ-10/2012 “On entry into force on January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”:
“From January 1, 2013, forms of primary accounting documents contained in albums unified forms primary accounting documentation are not mandatory for use.
At the same timecontinue to be mandatory forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws(For example,cash documents
Changes and features of salary reporting in 2019. New in calculation and taxation wages and benefits.