How and when they conduct training to work at the cash register online. How to work with an online cash register
A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that using the device is very difficult and they will not be able to master it on their own. But this is not so - once you figure it out, you will be able to work on almost any CCP model. We will tell you about how to use cash register: There is nothing complicated about it.
General rules
Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and rules for punching checks. Remember that at the end of the day you need to “reset” the cash register by withdrawing all the cash earned during the day and filing a report in the cash book.
The rules for using a cash register are quite simple.
Who can work with CCP?
Only those people who have entered into an agreement with the business owner on full financial responsibility (or the entrepreneur himself) can operate a cash register. They must also learn how to properly operate a cash register at least at a minimum level (knock out receipts, reset the machine). You can undergo training at the KKT technical service center.
Note:Before the cash register starts operating, the individual entrepreneur or the store director, together with the cashier, must open the drive and the cash register counter, knock out the reporting receipt and check the coincidence of the amounts for the last day with the operator’s audit trail.
The director's responsibilities also include:
- entering accurate readings from the machine into the cash book, certifying the results with your signature;
- registration of the beginning of a new control tape (it indicates the number of the cash register, the start date of its use and the readings of the control register);
- issuing keys to the drive and the device itself to the responsible person;
- issuing small bills and coins to the cashier for change;
- providing employees working with the machine with cash register and ink ribbons.
Cashier responsibilities
Before starting work, a cashier must:
- check the functionality and integrity of the cash register units;
- adjust the date and time, check if the cash register is reset to zero;
- before starting work, you need to knock out a couple of zero checks, checking the functionality of the printing mechanism;
- at the end of the working day, reset the cash register and hand over the cash to the director.
Rules for working with cash registers may differ - read the instructions
How to work with CCP
Let's figure out how work with a cash register: step by step actions. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. The display should show zeros: this means that everything is working normally. The further algorithm of work looks like this:
- Authorization. Some cash register systems begin to work only after the employee is authorized. To do this, you will need to enter your service number and password or use a special card.
- The sale is carried out by entering the required amount. Enter the correct price for the item using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothing, shoes, food). Some cash registers can read the barcode of products, automatically knocking out the required amount. Then click the “Payment” or “Cash” button and the purchase will be completed.
- If you have any discounts on the full price, you can get them directly on the device. Enter its full price, then select the product category, enter the discount amount and click the “%” button (for example, 15%).
- If you need to enter several different items into one receipt, then enter their price and press the category key. Repeat this process until you have entered all the items, then click “Payment”.
- A zero check is issued simply by clicking on the “Payment” or “Cash” button.
These are the simplest rules for using a cash register. You can learn more about complex operations from the instructions for your device.
Replacing the ribbon
let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automation.
Inserting the tape is not difficult: practice a couple of times and you will learn how to
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 control cash register equipment when making cash payments and (or) payments using payment cards.”
- Decrees of the Government of the Russian Federation dated July 23, 2007. No. 470 “On approval of the Regulations* on the registration and use of cash register equipment used by organizations and individual entrepreneurs”, defining:
- requirements for cash register equipment used by organizations and individual entrepreneurs,
- the procedure and conditions for its registration and application when making cash payments (settlements using payment cards) in cases of sale of goods, performance of work or provision of services in the territory of the Russian Federation.
CCP must apply* when they make cash payments and (or) payments using payment cards in the following cases:
- sales of goods,
- execution of work,
- provision of services,
*In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of cash register systems. So, from 01/01/2013.Certain provisions of the Federal Law of June 25, 2012 came into force. No. 94-FZ “On amendments to parts one and two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation."
According to Article 5 of Law No. 94-FZ, paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ has been amended, according to which those individual entrepreneurs who apply the patent taxation system (in terms of types of activities falling under PSN).
Before you start using cash register payments, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If a cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.
To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008. No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”
According to clause 1 of article 2 and clause 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can only use 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 (center Maintenance).
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 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 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 carries out technical support cash register, applying the “Service” sign to it, gluing 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 public, 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 atmospheric precipitation frames covered plastic film, canvas, tarpaulin).
9. When selling ice cream and bottled soft drinks at kiosks.
10. Trade from tanks:
- beer,
- kvass,
- milk,
- vegetable oil,
- live fish,
- kerosene.
12. When accepting glassware and waste materials from the population, with the exception of scrap metal
13. Upon implementation:
- Religious objects and religious literature,
- services for religious rites and ceremonies,
14. When selling at par value:
- postage stamps,
- other marks applied to postal items,
15. If the organization (IP) is located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government of the Russian Federation
16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.
Note: The above pointsdo not apply :
- on payment agents engaged in accepting payments 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 the cash register's RAM.
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;
Draw up a cash report and submit the proceeds together with the cash report on the receipt order to the “main cash desk” (or directly to the bank’s collector).
In addition, it is necessary to take readings from sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.
According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of revenue must correspond to the readings of cash totaling counters and the control tape and must coincide with the amount deposited at the main cash desk (collectors).
At the end of the day, you can first print the X report. Using it, you can check whether the cash in the cash register corresponds to the entered amounts. Then the Z-report is taken. This report clears the information in RAM and enters it into fiscal memory. This operation records the accumulated total of the entered amounts in the cash register memory and closes the fiscal shift (resets the daily revenue counter to zero).
The Z-report reflects not only the data of the control registers at the beginning and end of the working day and the amount of daily revenue, but also total amount money and checks returned to customers, the amount of discounts and canceled checks.
The amount of revenue must match the information on the control tape.
Each report has its own serial number. All reports received at the cash register must be carefully collected and stored (if possible, make photocopies).
Based on the Z-report, the cashier-operator daily draws up a certificate-report in form No. KM-6.
This certificate is used to draw up a cashier-operator report on cash register counter readings and revenue for a working day (shift).
The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it according to the PKO to the senior (chief) cashier or head of the organization.
In small organizations with one or two cash desks, the cashier/operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts, and is confirmed by the corresponding signatures of department heads.
When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up a summary report “Information on meter readings of cash register machines and the organization’s revenue” (form No. KM-7).
After the Z-report has been taken, the actual amount of revenue has been determined and verified, entries are made in the cashier-operator’s journal (form No. KM-4).
All entries in the journal are kept by the cashier/operator every day. chronological order ink or ballpoint pen without marks. 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, the forms of primary accounting documents contained in albums of unified forms of 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"
Before starting work using the online cash register, the cashier-operator receives:
- keys to the cash register, cash register drive and cash drawer;
- necessary consumables - receipt and control tapes, ribbon for the printing device, cleaning products, etc.;
- loose change and banknotes.
Then the cashier-operator must generate a report on the opening of the shift. The online cash register will automatically send this report to the operator. If the check is positive, the cash register will receive confirmation. After this, you can begin settlements with customers (clauses 2, 3, Article 4.3 of the Law of May 22, 2003 No. 54-FZ).
When making payments to each customer, the cashier-operator is obliged to:
- determine the total purchase amount based on the cash register indicator and tell it to the buyer;
- receive money, clearly state its amount and place this money separately in full view of the buyer;
- carry out an operation through an online cash register for the amount received;
- name the amount of change due and give it to the buyer along with a check or strict reporting form.
There are two options for issuing a check or strict reporting form.
Firstly, on paper.
Secondly, in electronic form. The check is not printed on paper, but is sent to the buyer’s phone number or e-mail. This is possible if the buyer has provided such information before settlement.
At the end of the work shift, before the arrival of the cash collector, the cashier-operator generates a report on the closure of the shift on the cash register. Online cash register will automatically send this report to the fiscal data operator.
If the organization is small (with one or two transaction cash desks), the cashier-operator hands over the money directly to the collector.
After depositing the proceeds and completing the documents, the cashier performs between-repairs maintenance of the cash register, disconnects it from the network and closes it with a cover. Next, the cashier hands over the keys to the cash register and cash register to the head of the organization (his deputy, head of the section) for safekeeping against receipt.
note
Online cash registers do not require maintenance like old-style cash registers. Online cash registers and fiscal drives need to be repaired in specialized centers (for example, from the cash register manufacturer).
What details does a cash receipt and BSO contain?
Requirements for mandatory details and a strict reporting form are listed in Article 4.7 of Law No. 54-FZ.
So, the check issued by the online cash register must indicate:
- place (address) of settlement;
- the taxation system that is used in the calculation;
- calculation sign:
- receiving money from the buyer (client) – receipt;
- return to the buyer (client) of funds received from him - return of receipt;
- issuing money to the buyer (client) is an expense;
- receipt of funds from the buyer (client) issued to him - return of expenses;
- name of goods, works, services, payment, payment, their quantity, price per unit including discounts and markups, cost including discounts and markups, indicating the VAT rate. Individual entrepreneurs, and the simplified tax system, unified agricultural tax or UTII (except for those that sell excisable goods), may not indicate the name of the product (work, service) and their quantity until February 1, 2021 (clause 17 of article 7 of the Federal Law of July 3, 2016 No. 290-FZ);
- the calculation amount with a separate indication of the rates and VAT amounts at these rates. An exception is made for non-payers of VAT or payers selling goods not subject to VAT;
- form of payment (cash or electronic means of payment);
- position and surname of the cashier who issued the cash receipt or issued it to the buyer (client) (except for online payments);
- the address of the website of the authorized body on the Internet where you can check the authenticity of the check;
- telephone number or email address of the buyer (client), if he asked to send him a check in electronic form, or an Internet address where you can receive such a check;
- the email address of the sender of the cash receipt (strict reporting form) in electronic form, if the cash receipt (strict reporting form) was transferred to the buyer in electronic form.
According to the Federal Tax Service, a seller who uses an online cash register and has received an advance payment from the buyer must also issue him a cash receipt with the requisite “advance payment.” And after the final payment using the previously transferred advance, issue a cashier’s check with the requisite “advance offset” (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20/21345@).
All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (Clause 8, Article 4.7 of Law No. 54-FZ).
note
Online cash registers do not cancel the use of strict reporting forms. However, from July 1, 2018, it is necessary to form a BSO not by printing, but only through cash registers (Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).
Responsibility for non-use of CCP
Responsibility for non-use of cash registers is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation.
The amount of the fine depends on the revenue that was not recorded through the cash register (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). So, for non-use of CCP you will be fined:
- official - in the amount of 1/4 to 1/2 of the unaccounted amount, but not less than 10,000 rubles;
- organization - from 3/4 to one size of the amount of the “unbroken” purchase, but not less than 30,000 rubles.
Repeated non-use of cash registers will be punished more severely only if the amount of payments “by the cash register” amounted to 1,000,000 rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
An official may be disqualified for a period of one to two years, and the activities of individual entrepreneurs and organizations may be suspended for up to 90 days.
Responsibility for the use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, re-registration and use, has been in effect since February 1, 2017 (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Online cash register is a device that has a fiscal storage device with the help of which data on a transaction performed at the cash desk is transmitted via the Internet to the fiscal data operator, who subsequently redirects the received information to the tax authority.
In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, most entrepreneurs are required to switch to using the new cash register system from July 2017.
An online cash register is a cash register that has a fiscal drive built into the body, with the help of which data on transactions performed at the cash register is transmitted via the Internet to the fiscal data operator (hereinafter referred to as the FDO).
Let's carry out comparative analysis main differences between online cash register and old-style machines
| Online cash register (after amendments to law No. 54-FZ | Regular cash register (before amendments to law No. 54-FZ) | |
| Internet connection |
||
| Necessarily | Not necessary | |
| Conclusion of an agreement with OFD |
||
| Necessarily | Not necessary | |
| Data storage |
||
| Information about completed transactions is transferred to the fiscal drive | Sales data was stored on EKLZ | |
| Transfer of data to the inspection authority |
||
| Data on transactions performed through the OFD are transmitted to the tax authority online | The data is stored on the EKLZ and the tax authority could access it only after the information was removed from the tape by specialists from the technical service center | |
| Cash receipt |
||
| contains 24 required details | The cash receipt contained 7 mandatory details. Previously, there was no need to indicate the taxation system, check verification site, fiscal storage number, etc. on the check. | |
| Cash receipt format |
||
| The receipt can not only be printed in paper form, but also sent to the buyer electronically by phone or email | The check could only be printed in paper form | |
| Cash register registration |
||
| Online KKM can be registered remotely via Personal Area Individual entrepreneur or legal entity on the Federal Tax Service website or using the OFD | KKM could be registered only through a personal visit to the tax authority | |
| Service center |
||
| Not necessary | Necessarily | |
| Presence of a hologram on the KKM body |
||
| Not required | Of course, its absence would result in a fine. | |
The end user of the online cash register is the cashier. He is the one who makes all the key decisions related to practical application cash register equipment when making payments to the buyer.
What are the conditions for admitting a retail employee to such a responsible position? What are the features of using online cash registers in modern retail at the final point of use of these devices?
We will teach you how to use a cash register in 1 day!
Who is allowed to operate a cash register?
An employee who:
- I studied the Standard Rules for the Operation of CCPs established by the Ministry of Finance of Russia dated August 30, 1993 No. 104.
Strictly speaking, the jurisdiction of this regulatory act (LINK) does not apply to innovative online cash registers (even adjusted for newer rules that apply primarily in case of competition with those established in 1993). In Letter dated July 21, 2017 No. 03-01-15/46715 (LINK), representatives of the Ministry of Finance indicated that the use of cash register equipment should be carried out only in accordance with Law No. 54-FZ and the regulations adopted for its implementation. The model rules are not named by the Ministry of Finance in the lists of current regulations that are mandatory for use by trading enterprises.
However, these Model Rules are characterized by a very balanced structure and well-developed logic for regulating the main actions of the seller when making payments to the buyer. Therefore, it is useful to study them in any case, and to rely on them in cases not described by current federal legislation.
Store management can, based on the Model Rules under consideration, develop their own local regulations for working with cash registers and oblige employees to familiarize themselves with them before starting to work with cash register equipment.
Along with the Model Rules, there are a number of other legal acts regulating the use of CCP. Following their provisions in general case recommended by regulatory agencies. We are talking, in particular, about the Methodological Recommendations approved by the State Tax Service of the Russian Federation No. VZ-6-13/272, the Central Bank of the Russian Federation No. 51 of 08/18/1993 (LINK). It also makes sense for the cashier to study them.
- I entered into an agreement with the employer on full financial responsibility.
Such an agreement is possible only if the seller is 18 years old (Article 244 of the Labor Code of the Russian Federation). It is advisable to conclude it when signing an employment contract, since an employee who has already started work has the right to refuse to assume full financial responsibility if it is not initially provided for in the contract.
Another option is to stipulate in the employment contract that the employee undertakes to sign agreements on full financial responsibility if necessary (in order to fulfill job duties). If he refuses to do this, then the employer will have grounds to apply disciplinary measures to the employee due to his failure to fulfill his obligations under the contract. In turn, the presence disciplinary sanctions may lead to dismissal.
In the absence of an agreement on financial liability with the employer, in the event of incidents with the cash register, the employee will bear only limited financial liability, for which compensation for damage cannot be higher than the average monthly salary (Article 241 of the Labor Code of the Russian Federation). We note, however, that in Art. 243 of the Labor Code of the Russian Federation names cases in which a person is assigned full financial responsibility even in the absence of the agreement in question.
Labor Code of the Russian Federation Article 243. Cases of full financial liability
Financial liability in the full amount of damage caused is assigned to the employee in the following cases:
1) when, in accordance with this Code or other federal laws the employee is held financially liable in full for damage caused to the employer during the performance of the employee’s job duties;
2) shortage of valuables entrusted to him on the basis of a special written agreement or received by him under a one-time document;
3) intentional infliction of damage;
4) causing damage while under the influence of alcohol, drugs or other toxic substances;
5) damage caused as a result of the employee’s criminal actions established by a court verdict;
6) causing damage as a result administrative offense, if established by the relevant government agency;
7) disclosure of information constituting a secret protected by law (state, official, commercial or other), in cases provided for by federal laws;
8) damage was caused while the employee was not performing his job duties.
Financial liability in the full amount of damage caused to the employer can be established by an employment contract concluded with the deputy heads of the organization and the chief accountant.
- I studied the instructions for working with a cash register of a specific model.
Online cash registers are an innovative technical solution. Many of the aspects of its application in practice are quite unified (for example, in terms of establishing formats and the order of their issuance to customers). But the operation of each cash register may essentially have nuances. As a rule, they are reflected in sufficient detail in the documentation (cashier instructions, operating instructions) that are attached to the online cash register. This is what you need to study before you start accepting payments.
Video - instructions for the cashier - how to use the Mercury 115F cash register:
Responsibilities of the cashier employment contract or by additional agreements this may include monitoring the technical condition of the online cash register and monitoring compliance with the conditions of its operation. The cashier's financial responsibility may include ensuring the safety of the equipment, taking into account the established standards for its operation.
Thus, at the level of local regulations, a number of prohibiting actions when working with cash register devices can be prescribed. For example:
- a ban on opening an online cash register;
- a ban on cleaning certain hardware components using chemicals;
- prohibition on influencing the print head of a thermal printer;
- prohibition on allowing unidentified persons to operate (repair) the online cash register;
- prohibition on leaving the online cash register unattended.
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Getting started with the online cash register
The seller begins working with cash registers by receiving for official use:
- keys to the cash drawer;
- change money;
- receipt tape and other necessary accessories to ensure the operation of the online cash register.
Having started work, the cashier opens the shift. This procedure must be reflected in the list of those registered at the online checkout. For these purposes, it is necessary to print a report on the opening of a shift on the cash register. Like any other fiscal document, it will be transferred to in electronic format in OFD. It reflects information about the device itself and about the employee who opened the shift.
If the cashier is given change cash, then their accounting is kept outside the online cash registers, but using special accounting forms - for example, the Cash Book, expense and receipt orders at the cash register (later in the article we will study their features in more detail).
Algorithm for a cashier’s actions when accepting funds from a buyer
During settlements with the buyer, the cashier:
- Opens the check, calculates the check amount (including discounts) and tells the buyer the amount.
- Takes money (payment card) from the buyer. Prepares change (makes).
- Closes the receipt, gives the change to the buyer and the printed receipt.
If the buyer, before receiving the check, expressed a desire to receive it by e-mail or cellular telephone electronic cash receipt, then the cashier is obliged to fulfill this request. The cash register programs supplied with online cash registers by manufacturers provide options for entering the appropriate contact information from the buyer.
When generating a cash receipt, the buyer's email address or phone number is sent to the OFD serving the retail outlet, which, in turn, sends an electronic copy of the receipt to the specified contacts.
Another common way to communicate contact information to the cashier is using a QR code on the screen of a mobile gadget where it is open. The method under consideration allows, on the one hand, to speed up the entry of the buyer’s contacts into the cash register program (and avoid errors), on the other hand, to maintain the confidentiality of the buyer’s data (which in this case will be encrypted in the QR code).
Certain nuances characterize the acceptance of payment from the buyer in 2 ways - in cash and by card, at the same time (for example, if there are not enough funds on the card, and the person is ready to pay the missing amount in cash). As a rule, modern cash register programs allow you to make payments 2 different ways when generating one cash receipt. This procedure usually involves indicating 2 different amounts in the cash register program - the one that will be paid by card and the one that will be paid in cash.
From the point of view of Law No. 54-FZ, it does not matter in what way the buyer paid the store, and in what proportion certain payment methods were used, if we're talking about about full payment before the goods are released. In turn, if the goods are fully or partially sold on credit, then to close the check there must be a credit agreement concluded between the store and the buyer.
Video - how to work with an online cash register in 1C:
One way or another, Law No. 54-FZ and corresponding regulations (including Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ (LINK)) provide for 2 most important details of a cash receipt - “ calculation sign" And " indicator of the calculation method" During settlements with the buyer, the cashier must ensure, using the interfaces of the cash register program (and following the operating instructions for the cash register), that the necessary details are present on the cash register receipts.
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Calculation sign
The “settlement attribute” attribute can reflect:
- The fact of receiving funds from a store visitor (the “receipt” attribute is selected).
This operation, obviously, should be considered as the most regular when the cashier interacts with customers. It corresponds to the receipt of funds on account of selected goods or services.
- The fact of the return of funds to the store visitor (sign - “”).
- The fact of issuing cash to a store visitor (sign - “expense”).
Such a check is issued by the store if it itself buys something from individuals. For example, fruit and vegetable products from farmers.
- The fact that a store visitor returns previously received cash (sign - “return of expenses”).
This detail is recorded in the cash receipt if items purchased from an individual are returned to him for one reason or another).
The detail in question is a “sign of payment” and is required to be reflected in both electronic and paper cash receipts. Please note that meeting this requirement may not be within the competence of the cashier - since setting up an online cash register (algorithms for entering details on checks are prescribed at the level of software settings) is usually the responsibility of another specialist with the required qualifications. For example, a representative of an online cash register supplier or a full-time programmer of a retail enterprise.
Payment method indicator
Another important detail is the “Indicator of the payment method.”
It can reflect the following operations:
- Receiving an advance payment by the store for a specific product (with known characteristics).
In a paper cash receipt, the details are given in the value ADVANCE PAYMENT 100% (or number 1), in an electronic one - using code 1.
- Receipt point of sale partial advance for a specific product.
On a paper check it is reflected by the inscription ADVANCE PAYMENT or the number 2, on an electronic check - by code 2.
- Receiving an advance for an unspecified product (with characteristics unknown at that time).
In a paper check, the details are given as ADVANCE or number 3, in an electronic check - code 3.
- The store receives payment for the goods in the usual manner (or taking into account prepayments or advances already made).
In a paper check the value FULL SETTLEMENT or the number 4 is given, in an electronic check - code 4.
- Release of goods with partial payment (while a credit is provided for the remaining amount).
In a paper check, the details are given in the meaning PARTIAL SETTLEMENT AND CREDIT or the number 5, in an electronic check - code 5.
- The goods are released entirely on credit.
In a paper check, the details are given in the meaning TRANSFER TO CREDIT or number 7, in an electronic check - code 6.
- The store receives payment for the loan.
A paper check contains the value PAYMENT OF LOAN or the number 9, an electronic check contains code 7.
In the paper receipt, the details in question are indicated at the request of the store. In electronic form it is similar (with the exception of the scheme in which online cash registers support the fiscal data format in version 1.1, when specifying the “payment method attribute” detail is mandatory).
Applying a correction check
First of all, you should fundamentally distinguish a correction check from a check generated in situations where:
- The cashier makes a mistake when generating a check (for example, by indicating the wrong amount).
If an error is detected before the buyer leaves the store after paying, then 2 regular receipts are generated:
- first - a check with the sign “return of receipt” for the amount received (reflecting the fact that the funds received from the buyer are fully returned to him);
- then - a receipt with the sign “receipt” with the correct amount (minus the difference - in favor of the store or the buyer).
If the original amount on the check is more than it should be, then the difference is returned to the buyer; if it is less, he pays the required amount to the store.
Obviously, if an amount is reflected in the check that is less than what is required in accordance with the price tags, carrying out these operations after the buyer leaves is possible only with the consent of the latter (since an additional payment will be required) - on his subsequent visit. Or - upon personal contact from the seller to to this buyer by other available means.
- The cashier mistakenly includes an extra item on the check.
In this case, he generates a regular check with the “return receipt” sign and returns the money to the buyer for the excessively punctured goods.
In turn, the actual correction check is applied:
- if the cashier at the end of the shift discovers unaccounted funds in the cash register;
- if the cash register is not used when paying the buyer due to the circumstances.
The generation of an adjustment check is carried out, as in the case of regular checks, using the software interfaces of the cash register program. At the same time, in their composition it is possible to indicate only 2 details - “receipt” and “expense”.
Thus, the main scenario in which a correction check can be generated is the forced non-use of the online cash register directly when paying the buyer. Later in the article we will look at similar scenarios, but for now we will study how the regular completion of a cashier’s shift is carried out.
Closing a shift
You must close a shift at the online cash register no later than 24 hours after it is opened. If this condition is not complied with, the cash register will automatically be blocked and stop issuing checks.
As in the case of opening a shift, a special fiscal document is generated - a closure report, sent to the OFD. This report contains information, in particular:
- on the number of checks generated during the shift;
- on the number of checks generated at the online cash register, but not transferred to the OFD;
- about the cashier.
After generating a report on the closure of the shift, the cashier hands over the proceeds to the responsible employee or the person responsible for collection. Then he turns off the online cash register and hands over the previously received property for use by the cash register.
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Do you need a cashier-operator's log?
A debatable point is keeping a journal for the cashier-operator when using an online cash register. Previously, when old-style CCPs with ECLZ were used, maintaining such a log was mandatory. According to the Ministry of Finance, set out in Letter No. 03-01-15/19821 dated 04/04/2017 (LINK), when using an online cash register, the journal in question is not required. All the information that is given in it, one way or another, is reflected in the fiscal documents transferred to the OFD.
At the same time, according to a number of formal characteristics, the use of the journal in question is still legitimate, with a certain interpretation of legal norms, to be considered an obligation that preserves legal force. The fact is that clause 72 of the Administrative Regulations according to Order of the Ministry of Finance of Russia dated June 29, 2012 No. 94n (LINK) states that Federal Tax Service specialists are required to provide services for certifying the cashier-operator’s journal from the taxpayer.
Please note that the Standard Rules for the Use of CCTs state that the cashier-operator’s journal is certified by the signature of a Federal Tax Service inspector.
In addition, there is a rather old, but not lost legal functions Letter of the Federal Tax Service of Russia dated April 12, 2006 No. 06-9-10/126@, which states that organizations have the right to request from the Federal Tax Service the signature certification of the journal. The journal form can be used either unified - KM-4, or your own (letter of the Ministry of Finance of Russia dated January 25, 2017 No. 03-01-15/3482 (LINK)).
Let us note that the use of the cashier-operator's journal is provided for in clause 6 of the Methodological Recommendations dated August 18, 1993.
Thus, the cashier-operator’s journal can rightfully be characterized as a traditional cash accounting document, which is probably familiar to most modern trading enterprises. But with the introduction of online cash registers, the need for its use disappears.
Although, of course, store management in local regulations has the right to oblige employees to reflect the necessary information in the journal in question - for example, in order to assess the effectiveness of cashiers.
Should I use a cash book and orders?
Another important nuance- the procedure for using another traditional category of cash documents - the cash book and orders (receipts and expenses). The main source of law here is Bank of Russia Directive No. 3210-U dated March 11, 2014 (LINK).
This regulation prescribes trading enterprises carrying out cash transactions, use the specified orders and enter information about them into the cash book in all cases when cash flows through the cash desk of a business entity - even if an innovative online cash register is used. The unified forms of RKO, PKO and Cash Book should be used those approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (LINK).
Exempted from the obligation to maintain a Cash Book, RKO and PKO individual entrepreneurs. But they have the right to maintain the cash documents in question if they wish.. At the same time, individual entrepreneurs are not exempt from maintaining a special document - the Book of Income and Expenses. In essence, it is similar to the Cash Book, since it must reflect all transactions for receiving and issuing cash. It may be noted that if an individual entrepreneur uses cash registers in his work, then he has the right to fill out the Income and Expense Accounting Book at the end of the working day. In other cases - as revenue is received.
In practice, filling out cash settlements and cash registers is carried out by obligated business entities just after the end of the working day. The cashier, having closed the cash register, fills out the PKO and RKO (corresponding to transactions with the attribute “receipt” and “expense”) and the Cash Book based on the shift closing report generated by the online cash register. When forming a PKO, you need to keep in mind that:
- It is necessary to issue as many PKOs as the number of types of cash transactions reflected in the shift closing report (in relation to the details “settlement attribute” and “settlement method attribute”).
That is, for transactions that reflect full payment for goods at the checkout, one PKO is filled in, and for advances, another.
- When returning goods (the “return of receipt” sign), a cash settlement is not issued. But the fact of the return of funds to the buyer is reflected in the cash documentation by drawing up the PKO, reduced by the amount of the return receipt.
Cashiers working in trade organizations, which are classified as medium and large businesses, do not forget that the cash balance in the cash register should not exceed the limit set by the company (taking into account Instructions No. 3210-U). Individual entrepreneurs and small businesses can leave any amount of cash in the cash register.
Features of the use of cash settlement and cash settlements in the circulation of changeable funds
The use of cash settlement and cash settlements is also carried out in the event that the cashier accepts and deposits change money. This procedure does not fall under the jurisdiction of Law No. 54-FZ, but, at the same time, it is legitimate to classify it as an integral part of the work of a cashier using an innovative online cash register system.
A common rule is that means of change - coins and bills - are given to cashiers by responsible employees before the start of each shift. For these purposes, cash settlement agreements are issued, in which the amounts of exchange are recorded (and on the basis of the calculations - the wording “For exchange”). Information about the amounts of change is also recorded in the Cash Book and the Cashier's Book of Accounting for Received Funds.
The next large-scale group of nuances that are useful to consider is related to determining the procedure for the cashier to act in the event of various problems arising when paying for goods through the cash register.
Actions of the cashier if problems arise in the operation of the online cash register
This could include scenarios such as:
- Lack of internet connection at the time of payment.
This scenario, in fact, does not imply any problems. The fact is that a cash receipt generated at an online cash register is, in any case, registered in the memory of the fiscal drive, and only after that is sent via the Internet to the OFD. If there is no connection to the network, then the check is sent to the Operator the first time the online cash register connects to the Internet.
The main thing is that such a connection is provided within 30 days after the cash receipt is generated. Otherwise, the online cash register will be blocked, and the Federal Tax Service, having not received any fiscal documents from the cash register by that time, will seriously think about conducting an audit of the business entity.
- Power outage (even though the online cash register operates without a battery), breakdown of the online cash register.
This scenario assumes the impossibility of using an online cash register in practice. According to the law, in such a situation, accepting payments from buyers is a violation. Therefore, in general, if there is a power outage or a breakdown of the online cash register, you should immediately stop trading.
The exception is scenarios where failure to use an online cash register during a power outage can lead to extremely undesirable social consequences. For example, if a person runs into a store to urgently buy water for a passerby who has become ill on the street - for example, from overheating in the sun - it is, of course, better to give him water immediately without a receipt.
The appearance at the cash register of revenue that is not entered on the cash register due to the impossibility of its use is exactly the case when the cashier is obliged to generate a cash correction receipt at the first opportunity. This document will include the amount of unaccounted revenue without detailing the goods and will contain the “receipt” sign (or, if, on the contrary, funds were issued by the store during the period when the cash register was closed, the “expense” sign).
The correction cash receipt may need to be accompanied by evidence of the fact that failure to accept payments had a highly undesirable alternative. This evidence will be useful during a subsequent inspection by the Federal Tax Service.
In mid-December 2017, the country's leading media outlets were shocked by the news of a large-scale failure of online cash registers at dozens of the largest retailers in various market sectors. The Federal Tax Service responded to the incident quite quickly - allowing stores to accept payment in an emergency without a cash register, but with the subsequent preparation of correction checks and without any evidence of the undesirability of refusing to use a cash register. Thus, the cashier’s course of action may also depend on the scale of the problem. If they are, in fact, nationwide, responding to the situation may be much easier in terms of ensuring that cash transactions comply with legal requirements.
- The occurrence of local technical failures during the operation of online cash register systems.
Such failures can be very different - as well as ways to respond to them. The most common local technical problems with online cash registers include:
3.1. The receipt tape breaks when printing a fiscal document.
In such cases, the cash register management software algorithms, as a rule, include an indication on the receipt tape that the generated documents are invalid and the activation of the paperless operation mode. Further operation of the cash register becomes possible by replacing the receipt tape roll. To do this, the cashier should contact the responsible employee to formalize the procedure for obtaining a new receipt tape. It may be necessary to temporarily close the cash register for these purposes.
To subsequently activate the operation of the cash register in normal mode, it may be necessary to send a special command to the online cash register processor. This action is carried out by the cashier himself - in accordance with existing instructions, or he invites another store employee with the necessary competencies.
3.2. Lack of connection between the cash register computer and the online cash register.
This may be due to:
- broken connecting cables;
- power outage of individual components of the cash register infrastructure;
- failures in the operation of individual hardware components of the PC or online cash register.
Depending on the specific cause of the malfunction, response measures may be within the competence of the cashier - for example, if we are talking about a simple reconnection of cables, or within the competence of highly qualified specialists. In this case, the procedure for the cashier's actions - which involves carrying out actions on his own or contacting colleagues - must be specified in local regulations or fixed in job description employee.
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