Details
Becoming a cashier is not that difficult. The key thing to do is learn how to handle the cash register. Training a cashier on a cash register, however, is short and simple. But it is mandatory.
Every entrepreneur working with cash must have a cash register installed. This is what current legislation requires.
Even individual artisans must register their sales through cash register systems, not to mention big stores and retail chains, be it grocery hypermarkets or large stores household appliances, car showrooms, etc. Accordingly, someone must work with the cash register. As a rule, this is done by a specially designated employee - a cashier.
Where can I get training to operate a cash register?
Many retail enterprises conduct cash register training on their own. Any person who has the desire to master this technique can master this wisdom. You don’t need to learn this for many years; after a week of practice under the guidance of an experienced employee, a beginner will be able to begin performing his duties independently.
There are no special restrictions for applicants for this position, but, basically, it so happens that women work at the cash register. This is due to the fact that women often need such unskilled work, since it is not always possible to find another job with the same benefits.
Advantages of working as a cashier: working in walking distance from home, a wealth of offer on the vacancy market, low starting requirements for experience and qualifications, while being quite competitive wage, the opportunity to work shifts and have free time, the opportunity to master related specialties, such as accountant, merchandiser, salesman. As you can see, training a cashier to work behind a cash register is not difficult; there are many advantages to such a profession.
However, there are also disadvantages. It is necessary to constantly maintain concentration, be attentive, welcoming and friendly.
The disadvantages also include the fact that the routine duties of a cashier are quite monotonous. Before starting work, the cashier must: check whether the cash register entrusted to him is working, set the date and time, reset the cash register. Also, before starting work, the cashier must knock out several zero checks, thereby checking the functionality of the printing mechanism. At the end of the work shift, the cashier resets the cash register and hands over the funds to an authorized employee or cash collector.
It is important to understand that cash register training involves more than just keystrokes. During the learning process, future employees learn that the cash register needs servicing.
The cashier enters the cash register readings into cash book, confirms their correctness with his signature. Each new roll of control tape must also be decorated - the device number, date and control register data are indicated on the tape. At the beginning of the working day, there should be small change in the cash register, which the cashier receives from the person in charge. You also need to know and be able to do all this.
What should a cash register cashier know?
The qualification directory of professions lists the knowledge that a cash register operator must have:
- Know the device of the cash register and the rules of its operation, be able to produce settlement transactions on KKM various types;
- Be able to recognize signs of malfunction and eliminate minor breakdowns;
- Know and comply with the regulatory legislation on the use of cash registers in cash settlements with customers;
- Know the signs of solvency of money;
- Ensure service safety.
There are two mandatory conditions for applying for a cashier position. Those who work with a cash register must sign a liability agreement and before starting work they must learn how to properly operate the cash register. If the first is achieved easily, then to gain knowledge you need to learn.
Training in working with a cash register at courses
If you want to get a job in an organization that does not provide preliminary training for new employees, it makes sense to undergo cash register training at short-term specialized courses conducted by cash register and equipment service centers. Having received a cashier's certificate, you can expand the range of possible jobs.
Upon completion of the course, the cashier knows the work procedure thoroughly, the action algorithm looks something like this:
The cashier clearly states the amount calculated for the purchase, receives money from the buyer according to the value indicated on the price tag, enters the purchase price into the cash register, in accordance with the operating rules, prints a receipt, clearly states the amount of change due, and issues it along with the receipt to the buyer.
Cashier training on a cash register is carried out, for example, by such centers as: “MaxMaster”, TsTO VESTOR, service center Maintenance cash registers Garant Service, LLC Service-KKM and many, many more.
After undergoing instruction in such a center, you will master the necessary skills, learn basic operations on a cash register, and understand whether such work is suitable for you, since in practice you will be able to more clearly imagine the work process. It cannot be said that the work of a cashier is very interesting, but it is worthy of respect and has a lot of advantages. This might be just what's right for you.
Lecture No. 1. Cash machine " POS -terminal".
1. KKM device and operating rules.
KKM is a cash register machine. The name of the cash register is “POS terminal”, the program is Jaguar.
KKM consists of the following main elements:
Monitor
Keyboard
Printer (fiscal recorder "Shtrikh-FR-K")
Customer display
System unit
Money box
Scanner (volumetric)
Source uninterruptible power supply
An uninterruptible power supply will allow the cash register to operate for another 20 minutes in the event of a power outage. In this case, the cashier serves the last customer, closes the check, all other customers are asked to leave their purchases and leave the store.
Operating and safety instructions:
Cashiers who have undergone training, knowledge testing and safety instructions are allowed to work on cash register machines. Prohibited:
Install KKM on outdoors, in places not protected from moisture, dust and direct sun rays, near electric heating devices, powerful electric motors and other sources of electrical noise;
Plug the machine into the same outlet as other appliances;
Leave the cash register unattended, turn it off, reboot the cash register, pull out the cords (only the administration can reboot);
Wipe the cash register and scanner with a damp cloth;
Work with wet hands;
Pull the ribbon in the opposite direction to its movement - this may cause damage to the printer mechanism;
Press two ribbon buttons on the printer at the same time;
Place iron coin, banknotes and other foreign objects on the printer;
Operate a faulty cash register.
The basic rules for the operation of cash registers, technical requirements for cash registers, requirements for the work of a cashier are determined by the “Standard Rules for the operation of cash registers when making cash settlements with the population” (30.08.93, No. 104). Organizations are allowed to use only serviceable cash registers with long-term and non-volatile storage of information in fiscal (control) memory.
Fiscal memory is a complex of software and hardware as part of cash register equipment that ensures shift-by-shift registration and non-volatile storage of final information for the purpose of correct tax calculation. (Federal Law on the Use of Cash Register Equipment (CCT) dated May 22, 2003 No. 54-FZ) Sales amounts by cash register are recorded in the fiscal memory.
2. KKM malfunctions.
When working on a cash register, cash register malfunctions may occur. The cashier must be able to identify a cash register malfunction and report the failure to the administration.
The following malfunctions exist:
1. Moving totalizers (the amount is calculated incorrectly).
2. Cash register does not allow you to receive fiscal reports.
3. Discrepancy between real time and current time (± 5 minutes – penalty for the store).
4. The printer prints, but the receipt does not print (you need to turn over the loaded ribbon).
5. The scanner goes to sleep (you need to press the “Scanner-Beep” button on the keyboard).
6. The check buffer is full (you need to close the check, ask the buyer to pay, and put the rest in the next check).
The cashier can correct failures 4, 5, 6 independently, and to eliminate failures 1, 2, 3, the cashier reports the failure to KZP, KZP informs ZUM, and ZUM calls the SI (service engineer) by phone.
3. Operating modes on the cash register, personnel barcodes.
The Pos-Terminal cash register has three access modes:
1. Administrator mode (taking X and Z reports, cancellation, correction, working with the product directory, making deposits and payments, printing a copy of a receipt);
2. Controller mode (KZP) (working with the product directory, printing a copy of the receipt, correction);
3. Cashier mode (selling goods).
The terminal system is connected to barcodes using
which you can enter a certain operating mode and perform
certain functions.
The cashier barcode allows you to work in cashier mode. Each cashier has his own individual barcode.
Controller, BM, UM, ZUM barcodes allow you to work in controller and administrator modes, respectively.
Employees with badges with barcodes: UM, ZUM, BM, KZP, KO.
4. Assignment of keyboard keys.
“REGISTRATION” - registration with a badge, entry and exit from the working window
“EXIT” - exit from a specific operation
“X” - taking X, Z reports
"QUANTITY" - multiplication, weight
"KOR" - correction
"ANN" - check cancellation
“HELP” - working with the product directory
“PRODUCT CODE” - confirmation of local and barcode
"YES" - confirmation
“REPEAT” - re-punching of the goods
“DEPOSITION” - depositing money into the cash register
“PAYOUT” - payment of money from the cash register
"ДЯ" - opening a cash drawer
"CANCEL" - no or reset
“CASH” - counting change, entering amount
“CLOSE CHECK” - closing a check
“--→” - erase
“CONTINUE PRINTING” - continue printing
“COPY OF CHECK” - printout of a copy of the check
“SCANNER BEEP” - wake up the scanner.
Of these buttons, there are several dangerous ones, which must be pressed carefully, after thinking. These are the keys:
“EXIT” - you can exit the working window,
“REPEAT” and “QUANTITY” - you can make a shortage or mismatch for the store. (It’s better not to use this button, but to sell everything through the scanner),
“VP” and “VN” - they can be confused,
“CLOSE CHECK” - if the check is closed and the buyer refuses the goods, nothing can be changed in the check, no cancellation or correction can be made.
Lecture No. 2. System for selling goods on cash register machines " POS - terminal".
1. The concepts of local and barcode.
In our stores, the code system and the product can be punched using a barcode or local code. Cashiers do not work with the cost of goods.
Barcode- This is the product marking that the manufacturer applies to the packaging of its products. Consists of a set of numbers and vertical strokes. There may be no barcode for any product.
Local code- consists of four or five digits and is assigned to the product at the Pyaterochka Central Office (pricing department). The local product code can be found on the price tag of this product, in the directory, in the cashier’s tablet, or can be applied with a label gun, at the BM. Regardless of whether a product has a barcode or not, each product is assigned its own local code. If the product has a barcode, then the product is processed through the scanner; if there is no barcode, it is processed using the local code.
There is a rule: if the local code begins with zeros, zeros are not typed at the checkout.
When selling, the set of numbers of the bar code and local code on the keyboard is confirmed by the “PRODUCT CODE” button.
2. Details of the cash receipt and price tag for the goods.
On the receipt issued to the buyer The following details must be reflected:
Address and store number,
Taxpayer organization identification number (TIN),
Cashier's name,
Factory and registration numbers of the KKM,
Serial number of the check,
Date and time of purchase,
Local code and name of the purchased product,
Purchase cost,
Amount of money received, change,
Sign of a fiscal regime.
On the price tag, which denotes the product in trading floor The following details are present:
Name of company,
Store number,
Name of product,
Manufacturer country,
Marking “per piece”, “per pack”, “per kg”,
Local product code,
Print date of the price tag,
From the back of the price tag:
Store seal,
Signature BM.
There are several types of price tags that differ in color and size.
By color:
White (regular price tag)
Orange (product indicator)
Yellow (promotional product and product for which a discount is valid with a discount card)
Green (new products).
There are price tags according to sizes:
Giant,
Double,
Small,
Additional,
Average,
Cigarette,
Price according to the card.
3. System for selling piece goods, selling goods through multiplication.
Piece goods are goods with a standard weight, packaged in standard, identical packaging.
Any piece goods can be sold in 3 ways:
).
3. through local code (according to the scheme:
dial local code – “PRODUCT CODE” button).
Selling through multiplication.
If you need to sell several pieces of any identical product, we use the following scheme:
number – button “QUANTITY” - 1 of the ways to sell piece goods.
When closing a check, the following scheme is used:
“CASH” button - enter the amount of the buyer’s money – “CLOSE CHECK” button.
4. System for selling weighted goods.
Weight goods are divided into two types:
Weight goods from Pyaterochka,
Weight goods from the manufacturer.
System for selling weighted goods from Pyaterochka.
Weighted goods from Pyaterochka are goods packaged in a store (fruits, vegetables, deli section, some types of sweets, cookies, etc.). On this product Thermal label is pasted.
Any weight product from Pyaterochka can be sold in 3 ways:
1. through a scanner (hold the product with a bar code to the scanner).
2. by manually typing a barcode (according to the scheme:
dial the barcode numbers – “PRODUCT CODE” button).
3. through a local code with weight gain (according to the scheme:
).
The local code and weight can be found in the product barcode on the thermal label:
28 08444 001248
Designation of barcode numbers:
28 – number of the Pyaterochka weight section,
08444 – local code (zero is not typed),
00124 – weight of the product (type at the checkout, separating grams from kilograms with a comma, for example: 0.124),
8 – check digit, does not carry any information for the cashier.
This is how you can write a barcode only for weighted goods from Pyaterochka.
System for selling weighted goods from the manufacturer.
A weighted product from a manufacturer is a product packaged at production; it is brought to the store already packaged (all products are in vacuum packages: fish, cheese, sausage cuts, etc.). This product is affixed with a thermal label from the manufacturer, but this product is also hung in the store and a thermal label from Pyaterochka is affixed.
If the goods were not re-sold for any reason, they can be sold in the following ways.
Any product by weight from the manufacturer can be sold in 2 ways:
1. by manually entering a barcode with weight gain (according to the scheme:
gain weight - "QUANTITY" button - dial the barcode numbers - "PRODUCT CODE" button).
2. through a local code with weight gain (according to the scheme:
gain weight – “QUANTITY” button - dial local code – “PRODUCT CODE” button).
Be sure to gain WEIGHT when selling through a local code, otherwise kilograms will be sold.
Lecture No. 3. Problem situations and the procedure for solving them.
1. Correction operation.
Correction is the cancellation at the beginning, in the middle, at the end of the check of one or more positions in the check. This is done in the KZP or administration access mode, and is done only with an open check.
Reasons for correction:
1. cashier error,
2. buyer's refusal,
4. KKM failure.
After adjustment, the cash register automatically goes to
cashier mode. Therefore, if you need to remove several different products from a receipt, you need to switch to controller mode before each product.
Correction scheme:
registration with a badge - the "KORR" button - 1 of the ways to sell goods.
When making corrections, the same method is used as when selling goods. The adjustment takes place only positionally.
After closing a check in which an adjustment has been made, 2 checks are issued:
The first check is given to the buyer, the position “STERNO” = CANCELLATION will be written on it (the position that was canceled will not disappear from the check, but will be written with the word REVERSE).
The second check is a corrections report. These reports are transmitted to the checkout controller, and based on them, the KZP fills out a correction log. Receipts are pinned to the journal.
2. Operation cancellation.
Cancellation is the cancellation of the check completely.
Cancellation is made only in administration mode and only when the check is open.
Reasons for cancellation:
1. cashier error,
2. buyer's refusal,
3. the product is incorrectly labeled,
4. KKM failure.
Cancellation scheme:
registration with a badge – button “ANN”.
After this, a cashier's check will be issued, on which it will be written: CHECK CANCELED. Based on this check, ZUM fills out the cancellation journal, and the check is pinned into the journal.
If the cancellation is made due to the rudeness of the cashier, the cashier writes an explanatory note and pays a fine for poor customer service.
3. Operation copy of the check.
A copy of the receipt is made at the buyer’s request according to the following scheme:
enter the check number – button “COPY OF CHECK”.
Sometimes a copy of the check is not made by KKM, in which case KKM issues a copy manually. The form is taken from BM. The receipt must be stamped by the store.
4. Working with the product directory.
The product directory is the entire assortment matrix of the product, namely the product that is registered with BM. If the item is not in sale mode. It won’t be possible to find it in the reference book either.
KZP and administration have access to the certificate. You can work in the certificate regardless of whether the check is closed or not.
In the certificate you can find: barcode, local code, product name, product price, mark “piece goods” or “by weight”.
Scheme of work in the directory:
registration with a badge – the “HELP” button is one of the ways to sell goods.
To exit the product directory, you need to press the “EXIT” key, but the cash register can automatically exit the help window. To continue working, you must switch to cashier mode.
Lecture No. 4. Opening and closing of the operating day for cash register machines.
1. Preparation for the opening day.
KO's arrival time at the store is 8:00. In the morning the cashier brings workplace in order, checks the operation of the cash register, checks the time at the cash register. From ZUM KO receives 5 things in the morning:
- KKM keys,
- discount cards,
- KKL (cash register tapes)
- name badge,
- exchange.
For receiving the change, the cashier signs in the main cash register journal and recalculates the change in the main cash register.
Also in the morning, KO and KZP check the availability of goods that are sold at the checkout: cigarettes, bags, disposable coffee.
2. Opening of the day by cash register.
1. Preparations have been made for the opening of the day, the cashier inserts the cash register into the printer.
2. ZUM takes an X-report:
This X-report must be null. Based on this report, ZUM fills out the cashier's journal.
3. ZUM deposits money to the cashier:
registration with a badge - “VP” button - enter the amount of exchange - “CASH” button.
4. KO or ZUM signs the KKL: date, time, serial number of the cash register, full name of the cashier, signature of KO, full name ZUM, signature ZUM, readings of the non-zeroed counter at the beginning of the day.
ZUM takes all reports and puts them in a journal and stores them until the evening.
3. Closing the day by cash register.
At 21.00 they begin to close all the cash registers one by one. ZUM comes to the checkout, blocks the line (stands at the end of the line and asks that customers not line up behind him). ZUM calls the guard over. All money movements are made only in the presence of a security guard.
1. ZUM takes an X-report:
registration with a badge – button “X” - button “1”.
2. ZUM makes a payment from the cash register:
registration with a badge - button “X” - button “2” - the amount is displayed - button “CASH”.
3. The cashier collects all the money: takes out a coin box, puts large amounts of money on it, wraps it in a canvas bag and, accompanied by a ZUM in front and a guard in the back, goes to the main cash register. The security guard does not enter the main cash register, he goes to his workplace. ZUM and KO are closed at the main cash register. KO counts the money: makes up the change for the next day and does the taxation according to the bills. The exchange fund can be fixed or non-fixed. If the change fund at the facility is not fixed, then it is compiled in this way: all the small change and banknotes in denominations of ten rubles are taken and taxed (the taxation indicates the name, quantity, total amount of each coin or bill, the total amount of change, date, and the cashier's surname) and put into the package. All other money is counted separately and a bill sheet is also drawn up for them.
When the change fund at the facility is fixed, for example 500 rubles, then you need to put exactly 500 rubles in the bag (neither a coin more nor a coin less).
For the change of change, the cashier signs in the journal for maintaining the main cash register, for discrepancies - in the journal for recording shortages and surpluses upon change Money cashiers.
4. After counting the money, the ZUM with the X-report goes to the BM to check the X-report readings with the computer implementation. BM gives permission to withdraw the Z-report if the amount is correct.
5. ZUM and KO go to the cashier, ZUM takes a Z-report:
registration with a badge – button “X” - button “3” - button “YES”.
Based on the Z-report, the cashier-operator's journal is filled out.
6. KO signs KKL: date, time, serial number of the cash register, cashier’s full name, KO’s signature, full name ZUM, signature ZUM, readings of the non-zeroed counter at the end of the day.
7. The tape is torn off and handed over to the ZUM archive at the main cash desk. A new tape is refilled the next day.
After the closing of the operating day, the cashier puts the workplace in order and helps in displaying the goods.
Concepts X andZ-reports.
The X-report is not a fiscal financial report, a report without cancellation, and is taken out several times a day.
Z-report is a fiscal financial report, a report with cancellation, withdrawn once per business day.
4. Instructions for discrepancies when depositing cash by cashiers.
Acceptable discrepancies between cash and the report are ± 5 rubles.
If, when counting money, a shortage or surplus of funds in the amount of 5.01 rubles to 19.99 rubles is revealed, the cashier is required to write an explanatory note during the working day. The cashier compensates for the shortfall from his own funds. The surplus is at the discretion of the Facility Manager. A three-time repetition of such a discrepancy is grounds for the dismissal of the CO.
In the event that the amount of discrepancies is from 20 rubles to 100 rubles - information about the cashier, the amount of the shortage or surplus, the Deputy Store Manager reports to the Supervisor immediately after the check. The explanatory note is written by the cashier immediately. Repeating it twice is grounds for dismissal.
If the amount of the discrepancy is 100 rubles or more, then this may be grounds for dismissal of the cashier. Information is reported to the Supervisor and the NKID.
Training. Loading ribbon into the printer.
The cashiers are explained the rules for threading control and receipt tapes into the printer, and are given time to try threading the tapes themselves.
The next task is to refuel the KKL for a while. The standard is 35 seconds.
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 a cash register - people are traditionally frightened by devices that are new to them. 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 come with it, and cash registers are no exception to the 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 keyboard shortcuts;
- rules for punching cash receipts.
In addition, you should remember that after the end of the working day, the cash register must be reset, that is, all cash earned during the day must be withdrawn from it and the corresponding report must be filed in the cash book.
Only the entrepreneur himself or persons who have previously entered into an agreement with the business owner on full financial responsibility have the right to work with the cash register. 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 accounting check and check that the amounts for the last day match the 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;
- issuing keys to the device drive and the device itself to the responsible person;
- 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 this case, the purchase amount will be knocked out 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 that you will certainly have to face 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 pink marker applied at the end of the roll, this means that 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.
There is a special offer for visitors to our website - you can get advice from a professional lawyer completely free of charge by simply leaving your question in the form below.
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.
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 of the 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 cash register equipment that is included in the 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 the necessary set of 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 of the 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 tax office specifically imposes on 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 05/06/2008. 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 signs 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 of the 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 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).
The 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;
Prepare a cash report and submit the proceeds along with the cash report to 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 the total amount of 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, together with it, hands over the proceeds from the cash receipt order to the 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 drawn up with 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 ).»
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of the Information Agency "Clerk.Ru"
By law, all those who are engaged in retail trade and sell something must have a cash register. However, more recently a new concept has emerged - online cash registers. Changes since 2017 in the Federal Law oblige everyone trading enterprises replace a regular machine with an online cash register. In this regard, businessmen have many questions; the answers to them are of particular concern to representatives of small and medium-sized businesses. Is it possible to do without an online cash register? Does everyone need to switch to new standards? What happens if a company ignores the new requirements? And in general, Let's try to understand this difficult topic and answer all the questions.
Changes in legislation
As mentioned above, all entrepreneurs who run retail trade, must have a cash register. Until recently, this requirement was mandatory, but many ignored it and were in no hurry to work according to the law. It was impossible to check everyone, so many transactions and sales were carried out through “gray” accounting, that is, without proper control by the state and, in fact, outside the law. In this regard, legislators decided to tighten control and make some changes. So, now everyone who trades and sells anything (goods or services) is required to have an online cash register. This will help government services to more closely and accurately monitor revenue accounting, replenish the country's budget, bring order to the field of online commerce and online stores, and , of course, this will protect consumers (buyers) from fraud by sellers.
Such good intentions brought real chaos and sowed panic among entrepreneurs. Of course, if you did and are doing everything according to the law, then you have nothing to fear. The main thing is to understand all the innovations and understand what the essence of online cash registers is. Below we will look at the types of businesses for which its use is mandatory or alternative.
What is an online cash register
An online cash register is practically no different from a regular one - as it may seem at first glance. In fact, there is one fundamental difference, for the sake of which everything was started. Such cash desks are connected to the World Wide Web and can transmit information and information about completed transactions to regulatory authorities using the Internet. Internet access opens up other possibilities. For example, you can now automatically notify the buyer on his email or using an SMS message stating that he bought the product from you (in essence, issuing electronic version check). Question “What is an online cash register?” has puzzled many businessmen, despite the fact that there is nothing particularly new in this concept.
Some thought that this was a special cash desk that was being created on the state portal or something like that. In reality this is far from the case. All you need to do is explore new online cash registers and connect in the same way as you did with a regular cash register. Here, of course, there are some nuances that are not at all difficult to understand.
How does the online cash register work?
We will not go into technical details and details, but will answer only the main questions that haunt entrepreneurs who are forced to modernize their devices. By the way, not 100% of businessmen need to do this, but only some of them, but we’ll talk about this a little later.
The online cash register operates using the Internet. In this regard, there is a need to connect to the global web, since without it the meaning of using a new cash register is completely lost. The Internet for an online cash register is a necessary thing, and, fortunately, setting up a network is not difficult. Each owner of a retail outlet has the right to choose his own provider. Suitable for online checkout wireless Internet, and cellular networks 2G or 3G.
And now the good news: the operation of the new online cash register is almost no different from the operation of your good old machine, if, of course, you had one. All basic processes remain unchanged, refunds through online cash registers are carried out quickly enough and without unnecessary paperwork. The only thing new here is the fiscal drive. This is a device that makes online data transfer possible. That's all. Connecting an online cash register is a separate issue that requires additional clarification, so we will move on to it immediately after we find out whether you need an online cash register or not.
Who needs it
Those who today have (or are required by law to have) an old-style cash register cannot do without an online cash register. If you are the owner of a hairdressing salon, atelier, transport company, if you sell travel packages or tickets to concerts, excursions or other events, if you accept online payment for your goods or services, you must have a new type of cash register.
But if you are engaged in shoe repair, making keys and locks, selling handmade goods, renting out housing for long-term or short-term rent, then the law still exempts you from the mandatory use of an online cash register. This same category of lucky people includes those who sell newspapers and magazines, ice cream, soft drinks, vegetables and fruits.
Temporarily (until July 1, 2018) they may not rush to switch to online cash registers. Owners of various payment systems and individual entrepreneurs who operate under a simplified taxation system (UTII or PSN) or are engaged in the sale of goods using vending machines may also not yet install an online cash register.
Where can I get it?
So, we’ve roughly figured out what an online cash register is, now we need to answer another important question: where can I get it? Again, nothing complicated here. The process of acquiring a new cash register is no different from how entrepreneurs did it a year or five years ago. As mentioned above, the technical equipment of modernized cash registers is almost no different from old devices, with the exception of one device. Therefore, the only way to get a new online cash register is to simply purchase it.
We will not advertise individual services and companies involved in this, but just in case, we remind you that you need to remain vigilant in this matter and not fall for scammers. Buy goods from trusted sellers and study them carefully before paying. It is important that the documents for the cash register include the note “Complies with 54-FZ”.
The cost of online cash registers differs depending on the functionality, size and scope of application of the device. So, the minimum price starts from 13,000 rubles, the maximum cost is about 75,000 rubles.
Connection
Another important issue that cannot be ignored is connecting an online cash register. Instructions for this process are also described in regulations and is regulated by law, so there can be no exceptions or double interpretation. It is enough to follow a simple algorithm to do everything right.
So, the first step will be to conclude a formal agreement with the fiscal data operator (abbreviated OFD). This is a new participant in your relationship with regulatory authorities, thanks to which they will receive information about completed transactions in real time. OFD stores, transmits and processes information in accordance with Federal Law 54 and guarantees complete confidentiality of data. Quite a lot of attention is paid to security; operators work on special software that encrypts information. This practically reduces the chances of kidnapping her to zero.
There are a number of difficulties that a company or individual entrepreneur may encounter when choosing a fiscal data operator. The fact is that this role is assigned not to any single special body, but various companies who have all the necessary licenses (including from Roskomnadzor) and possess the equipment required by law. Therefore it is necessary with special attention take into account the choice of the OFD and follow simple recommendations: you need to ask your potential partner about his technical capabilities, functionality, the ability to receive notifications, control the information sent. Check the contractor’s competencies and don’t forget to clarify what exactly will be included in the cost of providing services. It wouldn’t be out of place to demand that you present everything Required documents and licenses allowing to carry out this type activities.
Once the OFD is selected, you need to connect to it. This is very easy to do: just go to the company’s website and leave an application there in a special form. After some simple manipulations, a manager will contact you, who will answer all your questions and draw up an agreement for signing. In some cases, instead of a contract, an organization uses an offer, which also complies with the requirements of the law and to some extent facilitates the process of signing an agreement.
From this moment on, all processes occur automatically: collection, storage, processing and transmission of data is carried out by the operator you choose. You do not need to carry out or control the above processes - this is done by professionals under the supervision of the state.
Registration
After you have purchased a new cash register or upgraded an old one, entered into an agreement with the fiscal data operator, you need to go to the latter important step, which you can’t do without - registering an online cash register. What is it for? Since all sales data must be recorded by the government and be completely transparent, you are required to report it to the tax office. If earlier some operations could be hidden, now this is becoming almost impossible. Within a second after the sale of a product or service and the issuance of a receipt through online cash registers, the tax office will have this information in full.
So, to register your online cash register with the tax office, you can use two methods. The first is familiar, paper, bureaucratic. You need to go to the nearest Federal Tax Service office with the usual application. Service employees will review it within three working days and register the device. A sample application form can be found on the Internet or at the Federal Tax Service itself. However, in order to save time and nerves, it is better to use the second method - registering a cash register via the Internet. To do this, you need to register on the official website of the Federal Tax Service, log into your personal account and fill out an electronic application, in which you should indicate the serial number of your cash register and fiscal drive.
Once the tax office has checked these numbers and verified their existence, it will issue you a special registration number that cannot be shared with anyone. It will need to be entered into the online cash register. This is done differently everywhere, so carefully read the instructions from the cash register manufacturer before trying to randomly enter numbers into the fields. If you figured everything out and did it as expected, then your device itself will print out a registration report. It will contain special data that will need to be entered in your personal account on the tax service website in separate field. After you click on the “Done” button, the process will be over - you can work peacefully.
Advantages
After State Duma deputies introduced amendments to the legislation that changed the approach to the operation and use of all cash registers, a lot of businessmen showed their dissatisfaction. At first, no one could really understand what these innovations meant and what an online cash register was. After time passed and it became clear that no radical changes were expected, the fervor died down a little, and many entrepreneurs even came to the conclusion that an online cash register is more good than bad.
Among the advantages of new cash registers from a business point of view, there is, for example, the absence of the need for equipment maintenance, since that same “magic” fiscal drive will be changed directly by sellers.
Another undoubted advantage is the ease of registration of the cash register: you don’t need to stand in line and wait a week for connection, just fill out simple form on the Federal Tax Service website and, following the instructions, connect the device yourself in just a few steps. Thirdly, tax inspectors will no longer go out for inspections, because they receive all the information themselves automatically via the Internet. This is a definite plus, because this approach almost completely eliminates the corruption component (tax officials will not be able to put pressure on you and demand money, attributing non-existent violations to your business).
For others, these benefits are not. This applies to those who are accustomed to working under illegal schemes, bribing government officials and hiding their real income. Everything must be fair, and the requirement to acquire online cash registers is another step towards bringing small and medium-sized businesses out of the shadow.
What happens if you don’t switch to an online checkout?
From February to July 2017, the number of online cash registers in Russia increased tenfold, but not all entrepreneurs managed to switch to new equipment on time. Moreover, many of them did not want to do this, and some businessmen who still have time until 2018 are even thinking about not switching to online cash registers. For this they will face punishment and penalties. If the offense is committed for the first time, the business owner will face a fine. For individual entrepreneurs, its size will be up to 50% of the profit received, but not less than 10,000 rubles, for LLC - from 75 to 100% of revenue, but not less than 30,000 rubles. In case of repeated violation (if the revenue exceeded a million rubles), you will be deprived of the right to engage in entrepreneurial activity for a period of 90 days. If the revenue is less than 1,000,000 rubles. - again a fine.
As for the use of cash registers with violations (for example, your cash register is not registered in accordance with the law, you do not have a fiscal drive, there are artificial failures during online payment, the cash register does not print receipts of the established form), for this you will face a fine of 1,500 to 10,000 rubles.
To avoid getting caught and creating problems for yourself, the best solution will do everything according to the law and acquire it as soon as possible online cash register if you haven't already done so.
conclusions
Thus, online cash registers are a truly useful tool for any business. They make operations transparent and understandable, stop corruption schemes, and help the state maintain more precise control over trading activities. We looked at the very concept and instructions of an online cash register and realized that it is practically no different from a regular machine. You should not have any particular difficulties in purchasing the device, since the instructions for connecting and registering it are quite clear. Switch to a new cash register so as not to have problems with the law in the future and not to pay high fines for the absence of a cash register or its incorrect operation.