Most businessmen have already switched to "smart cash registers", already in July of this year, such a duty affected those entrepreneurs who have been exempted from this so far. We will tell you how to work at an online checkout.

The order of work of trading organizations with cash register equipment (KKT) has changed Federal Law No. 290-FZ of 03.07.2016, which amended the current Federal Law N 54-FZ on the application of CCP and obliged 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 were given the opportunity to modernize them, and those who did not have a cash register at all could buy new ones.

How does the online checkout work? How does it differ from the technology of the old generation and what will the tax authorities pay attention to in the first place? Let's try to figure it out.

How the online checkout works

The main feature of the new generation CCP is that it can not only generate and print paper receipts, but also create electronic fiscal documents. At the same time, data on each transaction performed by the cashier is stored in a special fiscal drive (FN), and is also transmitted to the tax authority through the fiscal data operator (OFD). At the same time, the buyer must still receive a paper check in his hands, and, if desired, an electronic copy of it on his email address or mobile device... In fact, nothing will change for the buyer himself at the time of settlement, or for the cashier, since all processes are very fast and they are fully automated.

Until now, the old-style cash register simply printed paper checks and duplicated them on a special control tape, which was stored along with the reports on the work of the cash register for the shift. The tax authorities did not have any information about the work of a particular store until they came there with a check. Therefore, the observance of cash discipline consisted in the mandatory formation of a receipt for each sale, its timely delivery to the client and the correct closing of the shift. This could happen once every several weeks, if for cash register only one person worked, and the number of sales was small. When stores began to use new online checkouts, the rules of operation changed significantly. Now they have to close the shift at least once a day, but they no longer need to store any control tapes at all.

The algorithm for the actions of the cashier and the work of the cash register according to the new rules looks like this:

1. The buyer passes the payment card or money to the cashier for payment.
2. The cashier enters the purchase data into the cash register.
3. The online cash register generates a receipt with the necessary details.
4. The transaction data is sent to the fiscal accumulator.
5. The check is certified by fiscal data.
6. The check is being processed by the fiscal accumulator.
7. A paper version of the check is printed.
8. The transaction data is sent to the Fiscal Data Operator (FDO).
9. The OFD sends information about receipt of the receipt to the fiscal drive.
10. OFD processes the information received and sends it to the Federal Tax Service.
11. At the request of the buyer, the cashier sends an electronic check to his email or a mobile device.

Scheme of work of a new generation CCP

It is important to understand that when working with a “smart cash register”, certain deadlines must be observed, which were not particularly regulated before. So, at the beginning of each working day, the cashier is obliged to draw up 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 during this time the connection is not restored, the cash register will be blocked.

As for the fiscal accumulator itself, it has its own service life, depending on the taxation system of the trading organization or individual entrepreneur. On preferential regimes, this is at least 36 months, with a combination of regimes - at least 13 months. After the end of their service life, trading organizations are obliged to store FN for 5 years.

Working with online cash registers and the procedure for their modernization

As you can see from the above, the main difference between the old and new generation technology is the fiscal accumulator. In fact, this is a separate unit, which has its own unique number and service life. It stores and transmits all sales information for a specific period of time. The fiscal accumulator itself is HDD that the organization should keep in place of the revoked control tape. It is noteworthy that the tax authorities keep 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 should be able to connect to the Internet, for this there should be 2 types of special inputs: wired and wireless. According to the principles of operation, the entire cash register can be compared to a computer. Therefore, only the cash register that can be connected to the Internet and to the fiscal drive is subject to revision of the cash register to online. As a rule, most modern models cash registers allow it. Modernization will cost an order of magnitude cheaper than purchasing a new device. So, on average, the "upgrade" of the cash register will cost up to 6-7 thousand rubles, and the purchase of a new one - from 20-30 thousand rubles. Important role the software installed on the KKT plays in this.

It is important to remember that you can work even 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 business, the operator's services will cost about 3 thousand rubles a year. Legislators impose a number of requirements on such OFDs. In particular, in order to conclude a contract, the operator must:

• get an expert opinion on the possibility of ensuring stable and uninterrupted processing of large volumes of information, with their subsequent transfer;
• ensure the confidentiality and safety of the data received from the cash register;
• have a license from Roskomnadzor, FSTEC and the Federal Tax Service for the provision of telematic communication services.

Only if these requirements are met, an organization can be included in the OFD register posted on the FTS website. As of July 5, 2019, there are 18 operators in this registry. With any of them, you can conclude an agreement for the exchange of data.

INSTRUCTIONS FOR WORKING WITH ONLINE CASH REGISTER FOR THE CASHIER

INSTRUCTIONS FOR WORKING WITH ONLINE CASH REGISTER FOR THE CASHIER

Instructions for working with an online cashier for a novice cashier. Step-by-step instruction will help you quickly and most importantly master the work at the cash register without mistakes.

If you are just starting to work with an online cashier, it will be useful for you to study this material. We briefly talk about the main operations and accompanying cash documents. You can choose a suitable cash register.

Also, get the cash register from the delivery set, or download it on the corresponding page with the online cash register.

Before starting work, the cashier must check in advance;

• Keys to cash register and cash drawer
• Check tape
• Money to issue change to customers.

Getting started with the online cashier. Opening shift

The cash desk works according to the so-called. "Shifts" lasting no more than 24 hours. Opening / closing a shift, although there are fiscal documents, but with the transition to online cash registers, these documents are not very interesting for your tax inspector, but they are very useful for you to control the work.

When starting work, the cashier needs to open the shift, for which the cashier will generate a report on the opening of the shift. Most cash registers do it automatically when a shift is closed and an attempt is made to make some other document, for example, to issue a sale.

Cash

It is considered that when a new cash register shift is opened, there is no cash in the cash register. In order not to offend the very first client who came from 5000 rubles. to buy a bottle of mineral water the cashier needs to give out the so-called. "Change" - small money to give change to the first buyers.

The cashier controls the balance of cash. And this is not a fiscal operation DEPOSIT [cash] You give the cashier 4950 rubles for exchange and make a DEPOSIT operation for this amount.

Parish | Sales

Each receipt of money for the goods / services sold must be formalized with a receipt. Cash, electronic means payment, advance payment, sale on credit, offset of advance payment, and more recently also non-cash through the bank [the law has been passed, but there is a deferral until 2019].

Today we have a simple example, a retail outlet and 100% payment for goods immediately upon receipt.

We make a check ARRIVAL (aka SALE). This is the main fiscal document.

In this case, the payment method we have will be FULL CALCULATION.

Method of payment: CASH, or ELECTRONIC, if the client paid by card.

Each cashier's receipt must contain:

• Title of the document
• Calculation attribute
• Calculation amount (SRF)
• Calculation subject name
• VAT rate
• Applicable taxation system
• User name
• Full name of the cashier
• Shift number
• Check number per shift
• Date and time
• Fiscal attribute of a document
• Settlement address
• TIN of the user;
• Online checkout registration number
• Fiscal accumulator number
• Fiscal document number

Cash withdrawal

If you suddenly need, without waiting for the end of the cash register shift, to withdraw cash from the cash register for your own needs, do the operation WITHDRAWAL [cash].

This is not a fiscal transaction; it reduces the cash balance at the checkout. It goes without saying that the withdrawn amount must be on hand at the time of this operation. You cannot withdraw 20 TR if there is only 10 at the checkout.

Return parcel

Sometimes buyers come back. It's good when they come back to buy something else, but it happens that they come back to return something.

This is issued with a RETURN OF ARRIVAL (purchase) check. Such a check also has a sign of the settlement method. Today it is a FULL CALCULATION, you immediately return the money to the client for the goods.

The payment method depends on how the client paid for the purchase. Well, this is so that you do not pay a commission to the bank for this sale / return.

Correction check. How to make it to the cashier correctly?

Humans tend to make mistakes. And hired cashiers-sellers tend to do this very well. And you will often come across this, especially if the acquiring bank terminal is not connected to the cash register.

For example, studying documents from the bank for the past month, you will see that the amount in the statement does not correspond to the amount on the cash desk. The reason is trivial: the cashier passed the card through acquiring, and at the checkout issued a sale for cash or vice versa.

In such a situation, we first issue the return of an incorrect receipt, which in fact was ELECTRONIC, and the cashier issued it as CASH.

In this case, we make a return in CASH. And then we make a CHECK FOR CORRECTION INCOME for the same amount, sign of payment ELECTRONICALLY. This is such a special fiscal document to settle differences.

The main mistakes of the cashier when working with the cashier:

• Confusion between cash and non-cash payments;
• Incorrect amount in the check;
• Opening a shift at an online checkout with an incorrect date.

The same correction checks are made if you find that you have "forgotten" to issue some sales. Sometimes an order from the Federal Tax Service may come in to make such a check, if something bad is found out based on the results of the check.

How to make a report without cancellation (x-report)

Also known as X-report. This is not a fiscal document, it can be generated at any time between the opening and closing of a shift. It shows the subtotals of the cash register shift. Sales and returns by type of payment, deposit and withdrawal of money, cash balance.

There is also such an important one to show - the number of not transferred (accumulated) fiscal documents. Ideally, it should be zero, which means that all fiscal documents have been successfully sent to the fiscal data operator. If there is more than zero, there are some problems with data transfer.

It is recommended to make this report before cancellation and check the indicators with the acquiring terminal. As you understand, ELECTRONIC sales per shift should be equal to the amount of receipts per shift at the acquiring terminal. If it does not match, then someone messed up, it would be necessary to fix it BEFORE the shift closes.

Report without cancellation (x-report) on KKM "Elves-Micro-K"

Removing the X-report (subtotal) at the online checkout Mercury 115K

Closing the shift at the online checkout

And the last fiscal document for today is the report on the closing of the cash register shift, it is also the report with cancellation, it is also the Z-report.

The shift closure report contains the following information:

• Complete information about the shift (address, full name of the cashier, etc.);
• Number of printed receipts;
• The number of checks that did not go to the OFD;
• Total revenue;
• The amount of refunds made;
• Information and method of payment (cash or bank transfer).

This is a fiscal document, it contains all the same information as the X-report without cancellation.

Most cash registers are configured by default in such a way that when the Z-report is taken, a complete withdrawal of cash is carried out and there is no need to issue an additional withdrawal operation.

Shift Closing Report

How to work with an online cashier (video instruction)

Cashier's instructions on how to work online cash register Evotor 5 Smart terminal

Cashier's instructions for working at the cash register Mercury 185F

Cashier's instructions for working at the online cash register Mercury 115F

In this detailed instructions the cashier, the following points are considered in detail when working with an online cash register.

• installation of a receipt tape
• shift opening
• breaking checks
• breaking change checks
• multiplying the price by the quantity of goods
• work with the base of goods
• error correction (cancellation)
• registration of a return
• cashless checks
• sending a check by SMS to a client
• closing a shift (removing FN reports)

When working with an online cashier, it is strictly forbidden to:

• Keep personal funds and valuables at the cash desk;
• Leave the cash drawer unlocked in your absence;
• Destroy funds containing signs of counterfeiting;
• Work without a cash register tape;
• Edit cash programs and accounting software systems.

Online checkouts are different from their predecessors, but this has hardly affected the work of the staff. The cashier still refills the paper, punches checks and prints reports on the closure of the shift.

Preparation for work

To work at KKT, a cashier must:

• familiarize yourself with the standard operating rules of the cash register;
• sign in a special magazine that he knows the rules for working with an online cash register;
• conclude an agreement on full liability.

At the beginning of the working day, the cashier is given the materials necessary for work:

• keys to the cash register and cash drawer;
• check tape;
• change money.

When the cashier receives or delivers a change, the check does not need to be punched. Reflect this information in the ledger accepted and issued by the cashier Money(form No. KO-5).

Work with the cashier without mistakes!
Technical support from 450 rubles / month.

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Opening shift

Before using the online checkout, you need to print a shift opening report. It is sent to the OFD and contains information about the equipment, fiscal drive, shift and cashier.

Example of a report on the opening of a shift

It is better not to open the shift if you are not sure that you will have at least one client today. If you often send opening reports and do not punch a single check during the day, this will attract the tax authorities. We advise you to open your shift before the first customer pays.

How to issue a check to a buyer

At the time of payment, the cashier acts as follows:

• calculates the total amount and names it;
• receives payment from the client and states the amount received;
• prints a receipt at the online checkout;
• names the amount of change and gives it with a check.

The cashier issues a paper check to the client or sends an electronic one (by mail or by SMS in the form of a link to the page with the check). The OFD can send electronic checks for you. In this case, you simply receive contacts from the client and transfer them to the operator.

Sample rates for sending checks to customers

The buyer can ask for an electronic check in two ways:

• say your phone number or email address;
• provide a phone with mobile application FTS, which will display a QR code with encrypted personal data.

The buyer's phone and mail are encrypted in the FTS application

The customer returned the goods

Cashier punched a check with an error

Form a correction receipt. Read how to do this in the cash register manual.

The client has made an advance

Issue a cashier's check with the "advance" payment method. After payment, punch a check in accordance with all the rules with the requisite "full payment" (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20 / [email protected]).

What the cashier should not do during work

• Work without a control tape.
• Allow strangers to the checkout.
• Leave the checkout without warning the management.
• Leave the switched on cash register unattended.
• Keep personal money in a cash drawer.

Shift closing and collection

At the end of the day, the cashier closes the shift and hands over the cash. The closing report must be printed no later than 24 hours after opening. If the shift lasts longer, the cash register will stop punching checks.

The shift closure report is also sent to the OFD. It states:

• how many receipts were printed per shift;
• how many checks did not reach the OFD;
• information about the shift, cashier, etc.

At the end of the day, the proceeds are returned to the senior cashier. If the store employs only 1-2 cashiers, they can give the proceeds immediately to the collector.

At the end of the day, a meter status report is printed. It contains all the information about the amounts and calculations:

• revenue;
• receipts and expenses;
• the amount of refunds;
• payment methods - cash or electronic money.

If the law obliges by the nature of your organization's activities to use a cash register for tax accounting, it must be sealed at the Central Service Center and registered with the Federal Tax Service Inspectorate. Only after registration you will receive the right to legally use CCP (cash register equipment).

At the beginning of the working day, plug the cash register into the power supply, check the date, and correct it manually if necessary. The date must be greater than the date of the previous Z-report to activate the mode current work... WITH nim X -report. The keyboard shortcut for printing a report may differ by different models cash register, in any case, this sequence is indicated in the instructions attached to the CCP. After the screen lights up "0.00", you can start the main work of the cashier: enter the sales amounts one by one, summarize. Make sure that the correct amount is reflected in the check (and not 12.00 instead of 1200, for example). Do not forget to hand the check to the buyer, as this is a fiscal document, the refusal to issue which entails administrative liability. Regularly reconcile the amount accumulated in the registers of the cash register and reflected in X-report, with the amount of cash on hand. Be sure to do a reconciliation when changing shift, cash collection or transfer of the cash register. At the end of the business day, print the X-statement, check the cash at the cash register, and then remove the Z-statement. When printing a control final receipt, the accumulated information is copied from random access memory KKT into fiscal memory, while the counter of daily receipts is reset to zero.

When calculating by plastic card, depending on the model of the cash register, use either the cashless payment option, or a separate section (be sure to consult with an experienced cashier who worked on your device, or read the instructions of the CCP). In any case, keep your signed slip receipts. Also, ask experienced colleagues in advance how discounts should be reflected in the check (using the built-in cash register function or by reducing the amount), how to cancel an erroneous operation and issue a refund. As the approach to these issues may differ from organization to organization. Monitor the condition of the receipt tape in the cash register: as soon as you notice colored stripes on the printed receipt, immediately insert a new roll of receipt paper. To do this, open the plastic cover that covers the tape, remove the core, put a new roll of receipt tape on it, and put it back in place. Now slide the end of the tape under the rubber shaft and press the up arrow key to slide out the blank check, then tear it off. If you do not update the receipt tape in time, it may end during the printing of a control receipt when the cash register is closed, and this is fraught with the failure of the cash register.

The cash register requires concentration and attention, since it is the object of tax audits, so carefully study the instructions for using the cash register, outline in a language you understand how to perform the basic operations on the cash register, and if in doubt, immediately ask an experienced mentor for advice.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of IA "Klerk.Ru". Photo by B. Maltsev IA "Clerk.Ru"

Many enterprises carrying out trade operations, sooner or later, in their work are faced with 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 idea of ​​the features of registration and the use of CCP.

The procedure for applying CCP is governed by the provisions:

1. Law of 25.04.2003. No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."

1. Resolutions of the Government of the Russian Federation of 23.07.2007. No. 470 "On approval of the Regulation * on the registration and use of cash registers used by organizations and individual entrepreneurs"Determining:

• requirements for CCP used by organizations and individual entrepreneurs,
• the procedure and conditions for its registration and application when making cash settlements (payments using payment cards) in cases of the sale of goods, the performance of work or the provision of services on the territory of the Russian Federation.

*Note:Positiondoes not apply on the CCP usedcredit institutions when making cash transactions, in terms of the rules establishing the procedure and conditions for its registration with the tax authorities.

KKT must apply * when they carry out cash settlements and (or) settlements using payment cards in the following cases:

• sale of goods,
• performance of work,
• provision of services,

most organizations and individual entrepreneurs.

* In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of CCP. So, from 01.01.2013.entered into force separate provisions Federal Law of 25.06.2012. 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, in paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ, amendments have been made, according to which those individual entrepreneurs who use the patent taxation system are exempted from the mandatory use of CRE (in terms of the types of activities falling under PSN).

Before starting the application of calculations using the cash register, 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 the CCP 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 09.04.2008. No. MM-3-2 / [email protected]"On the approval of the application forms for the registration of cash registers, the register of cash registers and the registration card for cash registers."

According to clause 1 of article 2 and clause 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can use only those cash registers that are included in the State Register.

At the same time, the Federal Tax Service in its Letter dated 02/18/2013. No.АС-4-2 / [email protected], reminds that from 01.01.2013. the Decree of the Government of the Russian Federation of 17.12.2012 entered into force. No. 1319, which amended the Regulation * on the registration and application of CCP used by organizations and individual entrepreneurs, regarding the cancellation of the visual control means - the sign "State Register".

Accordingly, from 01.01.2013, the presence of the "State Register" mark on the CCP body is not necessary, and the cash register must be registered with the Federal Tax Service even without this mark.

* Approved by the Decree of the Government of the Russian Federation of 23.07.2007. No. 470.

In our article, we will consider the procedure for registering a cash register with the tax authorities and talk about the required set of documents for this procedure. We will also give several recommendations for working with cash registers, which will be useful to those who are just starting to work with cash registers.

In addition, situations will be considered in which it is possible to do without the use of CCP.

The procedure for registering a cash register with the tax inspectorate

According to clause 15 of the Regulations on the registration and application of CCP, to register the cash register * the user submits to the Federal Tax Service an application for registration of CCP and its copy.

* Excluding credit institutions.

An application to the Federal Tax Service is provided:

• by location legal entity or its separate subdivision (if KKT is registered for a subdivision),
• at the place of residence of an individual,

The application must be accompanied by:

1. passport of the KKT subject to registration,
2. technical support agreement between the user and the supplier (technical service center).

FTS no later than 5 working days from the date of submission of the application and required documents, registers the cashier by entering information about it in ledger KKT.

Simultaneously with the registration of the CCP, the tax office issues to the user CCP 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, were approved by Order of the Federal Tax Service of the Russian Federation dated 09.04.2008 N MM-3-2 / [email protected]

According to clause 16 of the Regulations, re-registration and deregistration of CCPs are also carried out at the request of the user within 5 working days from the date of submission of the application. It is provided to the Federal Tax Service where the CCP was registered. The application must be accompanied by a KKT passport and a registration card.

On registration, re-registration and deregistration of the CCP, a mark is made in the passport of the CCP, which is certified by the seal of the Federal Tax Service.

A note is also made about the deregistration of a CCP 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 registration of a CCP must have an identity document (passport) and a power of attorney from the organization to register the CCP.

In addition to the above documents, the Federal Tax Service is usually asked to present:

• Certificate of state registration of a 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 the installation of the CCP is planned,
• Cashier-teller's journal according to the form No. KM-4,
• EKLZ passport,
• Passport of the KKM version and an additional sheet to it,
• Registration coupon KKT.

For a cash register that was previously in operation, it will be necessary to submit a copy of its registration card with a mark on deregistration with the Federal Tax Service.

In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your tax inspectorate specifically makes for the package of documents required for registering a CCP.

In addition to providing a package of documents, it is necessary to 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 * of the service center.

* He provides technical support for the cash register, drawing on it the sign " Service maintenance», Sticking seals, entering information into the fiscal memory during registration, as well as replacing the fiscal memory drives.

When CCP is allowed not to apply

In accordance with the provisions of clause 2 and clause 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the specifics of their location, can make cash payments and / or settlements using payment cards without application KKT:

1. When rendering services to the population, subject to the issuance of strict reporting forms (such forms are equated to cash receipts), approved by the Decree of the Government of the Russian Federation of 05/06/2008. No. 359 "On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers".

2. If the organization or individual entrepreneur are taxpayers of UTII 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 IP patent taxation system (when carrying out activities in respect of which the laws of the subjects of the Russian Federation provide for the application patent system), subject to the issuance of a document at the buyer's request:

• sales receipt,
• receipts,
• another document,

confirming the receipt of funds and containing the necessary details.

3. When implementing:

• newspapers and magazines,
• related products,

in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines is at least 50% and the range of related products is approved by the government of the Russian Federation.

The accounting of sales proceeds 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 in city public transport.

5. When providing meals for students and workers general education schools and equated to them educational institutions during training sessions.

6. When trading:

• in the markets,
• fairs,
• in exhibition complexes,

in other territories designated for the implementation of trade, with the exception of located in these places:

• trade in shops,
• pavilions,
• kiosks,
• tents,
• auto shops,
• auto shops,
• delivery vans,
• container-type premises and other similar places.

7. In the case of small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain conditions for storage and sale):

• from hand carts,
• baskets,
• trays (including those protected from atmospheric precipitation by frames covered with plastic wrap, canvas, tarpaulin).

8. When selling in passenger cars trains of tea products in the assortment approved by federal body executive power in the field of railway transport.

9. When selling ice cream and soft drinks in bulk in kiosks.

10. Trade from tanks:

• beer,
• kvass
• milk
• vegetable oil
• live fish,
• kerosene.

11. During the trade, he wagged vegetables and melons and gourds.

12. When accepting glassware and waste materials from the population, with the exception of scrap metal.

13. When implementing:

• Items of religious worship and religious literature,
• services for the conduct of religious rites and ceremonies,

religious organizations registered in the manner prescribed by the legislation of the Russian Federation.

14. When selling at par:

• postage stamps,
• other signs applied to postal items,

confirming payment for postage services.

15. In the event that the organization (IP) is located in remote or inaccessible 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 subdivisions located in feldsher and feldsher-obstetric points located in rural settlements. They must be licensed for pharmaceutical activities.

Note: The above pointsdo not apply :

• for payment agents engaged in accepting payments from individuals,
• credit institutions and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

In addition, it should be remembered that according to the position set out in the Letter of the Ministry of Finance dated 03.09.2009 No. 03-01-15 / 9-441, retail alcoholic beverages without CCP strictlyprohibited.

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 in the part that does not contradict Law No. 54-FZ.

According to clause 3.8.2 of the Standard Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:

• check the serviceability of the locking devices, fill in the receipt and control tape, set the sensor to the current date, translate the numerator to zeros;
• connect the machine to the power grid and, having received a zero check, check its operation from the electric drive;
• print two or three receipts without indicating the amount (zero) in order to check the accuracy of printing the details on the receipt and control tapes and the correctness of the installation of the sensor and numerator;
• Attach zero receipts at the end of the day to the cash statement.

In most models of electronic cash registers, the date is set automatically. If your model does not have this option, then the date must be set manually.

The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to the current operation mode.

After the trial zero checks have been pierced, an intermediate X-report is broken through. This daily report does not reset the information in the RAM of the CCP.

The X-report is a check that displays the content of the counters (by sections and by the total) of the KKT, while the values ​​of the counters do not change.

The data displayed in the X-report at the beginning of the day must match the data of 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 generated to control the receipt of proceeds during the shift or for the periodic delivery of cash proceeds.

Broken X-reports during the day do not in any way affect the amount of accumulated revenue according to the cash register data.

X-reports can be removed by section, shift total and main total. They can be used, among other things, to determine the shortage or surplus in the cash register (the data of the X-report are reconciled with the amount of actual revenue in the cash box of the cash register).

The simplest cash registers punch the check after dialing the amount, specifying the section number and pressing the "enter" key. In more complex devices, there may be functions for entering the price by a barcode, calculating the subtotal and the amount of change, working with discounts on promotions, and the like.

In case of a cashier's mistake, it is necessary to knock out the correct check and hand it to the buyer. The wrong check is canceled and kept. At the end of the day, for such checks, an act is drawn up on the return of funds to buyers for unused cashier's checks in the form No. KM-3.

The act according to the form No. KM-3 is drawn up in a single copy upon delivery and registration of the proceeds for the day. The line "Cash register" indicates the model (class, type, brand) of the cash register on which the wrong check was punched. In the tabular part of this line, write:

Manufacturer's number (usually indicated on the cash register itself, in the technical passport),

The registration number of the CCP (can be found in the registration card of the CCP, which is issued by the Federal Tax Service).

The line "Application program" indicates the name accounting software, with the help of which the operational accounting is organized. If the program is not used, then a dash is inserted in this line.

In the column "Cashier" the personnel number of the cashier-operator who incorrectly punched the check is entered. The tabular part of the act reflects the numbers and amounts of each check. Checks are glued to a sheet of paper or attached to the act (due to the fact that checks are subject to strong fading, it is better to make a photocopy of them right away).

The act is signed by the cashier-operator and approved by the head.

This act is drawn up even if the buyer refused the purchased goods or services and the money was returned to him.

At the end of the day (at the close or upon the arrival of the collector), the cashier must:

Prepare cash receipts and other payment documents;

Draw up a cash statement and hand over the proceeds together with a cash statement for receipt order to the "main cash desk" (or directly to the bank's collector).

In addition, it is necessary to take the readings of sectional and control counters (registers), get a printout or remove the control tape used during the day from the cash register.

According to the data of the counters (registers) at the beginning and at the end, the amount of proceeds is determined. The amount of proceeds must correspond to the readings of the summing counters and the control tape and must coincide with the amount handed over to the main cash desk (collectors).

At the end of the day, you can first print the X-report. Using it, you can check the correspondence of cash at the checkout to the punched amounts. Then a Z-report is taken. This report clears the information in RAM and stores it in the fiscal memory. This operation fixes the accumulated total of the punched amounts in the memory of the cash register and closes the fiscal shift (resets the daily revenue counter).

The Z-report reflects not only the data of control registers at the beginning and end of the working day and the amount of daily earnings, 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 KKT must be carefully collected and stored (if possible, make photocopies).

On the basis of the Z-report, the cashier-operator daily draws up a certificate-report in the form No. KM-6.

This certificate is used to compile a cashier-operator's report on the readings of cash register meters and earnings per working day (shift).

The report is drawn up in one copy daily by the cashier - the operator, signs it and, together with the proceeds, hands it over to the senior (chief) cashier or the head of the organization.

In small organizations with one or two cash desks, the cashier - the clerk hands over the money directly to the bank collector. Delivery of money to the bank is reflected in the report. Revenue for a working day (shift) is determined according to the readings of the summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to buyers (clients) on unused cashier receipts, and is confirmed by the corresponding signatures of the heads of departments.

In the receipt and posting of money at the cash desk, the senior cashier and the head of the organization are signed in the report. The report serves as the basis for drawing up the consolidated report "Information on the readings of the counters of cash registers and the proceeds of the organization" (form No. KM-7).

After the Z-report has been removed, the actual amount of proceeds has been determined and verified, entries are made in the journal of the cashier-operator (form No. KM-4).

All entries in the journal are kept by the cashier - teller every day in chronological order ink or ballpoint pen without blots. If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier - the operator, the head and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the journal for the current day (shift) at the beginning 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 written out on the checks returned by buyers (clients), based on the data of the Act on the return of funds to buyers (clients) on unused cashier's checks (form No. KM-3), as well as the number of printed ones per working day (shift) zero checks.

At the end of the working day (shift), the cashier draws up a cash statement and, together with it, hands over the proceeds on the income cash order to the senior cashier.

If there is a discrepancy between the results of the amounts on the control tape and the proceeds, the reason for the discrepancy is found out, and the identified shortages or surpluses are entered into the corresponding columns of the Cashier's Journal.

Cash transactions

In accordance with clause 1.6 of the Regulation 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 the corresponding official rights and responsibilities, which the cashier must familiarize himself with against signature.

If there are several cashiers in the organization (IP), one of them performs the functions of a senior cashier.

Cash transactions may conducted by the head.

Note: A paying agent, a bank paying agent (subagent), in addition to its own cash book, maintainsseparate cash book for the accounting of cash received by him in the framework 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).
• the head (in the absence of the chief accountant and accountant).

The basis for their registration is indicated in the cash documents and the attached supporting documents are listed:

• settlement and payment statements in the form No. T-49,
• pay slips in the form No. T-53,
• statements,
• accounts,
• other documents.

Note: Introductionfixes in cash documentsnot allowed .

Cash transactions carried out by an organization (IP) are drawn up by primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation of 08/18/1998. No. 88.

According to the Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force from January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ "On Accounting":

“Since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not obligatory for use.

At the same timemandatory for use continue to remain 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

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