The end user of the online cash register is the cashier. It is he who makes all the key decisions related to practical application cash registers in settlements with the buyer.

What are the conditions for admission of an employee of a trade enterprise to such a responsible position? What are the features of the use of online cash registers in modern retail at the end of the use of these devices?

Learn how to use CCP in 1 day!

Who is allowed to work with a cash register

An employee who:

  1. Studied the Model Rules for the Operation of CCP, established by the Ministry of Finance of Russia dated 30.08.1993 No. 104.

Strictly speaking, the jurisdiction of this regulation (LINK) does not extend to innovative online cash registers (even adjusted for newer rules that apply primarily in case of competition with those established in 1993). In Letter No. 03-01-15/46715 dated July 21, 2017 (LINK), representatives of the Ministry of Finance indicated that the use of cash registers should be carried out only in accordance with Law No. 54-FZ and 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 a well-developed logic of regulation of the main actions of the seller in settlements with the buyer. Therefore, it is useful to study them in any case, and to focus on them in cases not described by the current federal legislation.

Based on the Model Rules under consideration, the store management can develop its own local regulations for working with cash registers and oblige employees to familiarize themselves with it before starting work with cash registers.

Along with the Model Rules, there are a number of other legal acts regulating the application of CCPs. Following their provisions general case recommended by regulatory agencies. We are talking, in particular, about 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 18.08.1993 (LINK). They also make sense to study the cashier.

  1. Concluded with the employer an agreement on full liability.

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 desirable to conclude it already when signing an employment contract, since an employee who has already started work has the right to refuse to assume full liability if it was not initially provided for by the contract.

Another option is to state in the employment contract that the employee undertakes to sign agreements on full liability if necessary (in order to fulfill work duties). If he refuses to do this, then the employer will have grounds for applying disciplinary measures to the employee due to his failure to fulfill his obligations under the contract. In turn, the presence disciplinary action may lead to dismissal.

In the absence of an agreement on liability with the employer, in the event of incidents with the cash register, the employee will only bear limited liability, according to which compensation for damage cannot exceed the average monthly salary (Article 241 of the Labor Code of the Russian Federation). Note, however, that Art. 243 of the Labor Code of the Russian Federation, cases are named in which a person is given full financial responsibility even in the absence of the contract in question.

Labor Code of the Russian Federation Article 243. Cases of full liability

Liability in full size the damage caused shall be borne by the employee in the following cases:

1) when, in accordance with this Code or other federal laws, the employee is held liable in full for the damage caused to the employer in the performance of the employee's labor 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) infliction of damage in a state of alcoholic, narcotic or other toxic intoxication;

5) causing damage as a result of the criminal actions of the employee, established by a court verdict;

6) causing damage as a result administrative offense, if established by the relevant state authority;

7) disclosure of information constituting a legally protected secret (state, official, commercial or other), in cases provided for by federal laws;

8) infliction of damage not in the performance of labor duties by the employee.

Liability in the full amount of the damage caused to the employer can be established by an employment contract concluded with the deputies of the head of the organization, the chief accountant.

  1. I studied the instructions for working with a cash register of a specific model.

Online cash registers - 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 in which they are issued to buyers). But the operation of each cash register can essentially have nuances. As a rule, they are reflected in sufficient detail in the documentation (cashier's instructions, operating instructions), which is attached to the online cash register. It must be studied before starting work on 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 may include monitoring technical condition online cash registers, monitoring compliance with the conditions of its operation. The scope of the cashier's liability may include ensuring the safety of equipment - taking into account the established standards for its operation.

So, at the level of local regulations, a number of prohibitive actions can be prescribed when working with CCP. For example:

  • a ban on opening an online cash register;
  • a ban on cleaning certain hardware components with chemicals;
  • a ban on the impact on the print head of a thermal printer;
  • a ban on the admission of unidentified persons to the operation (repair) of the online cash register;
  • a ban on leaving the online cash register unattended.

Do you want to train a cashier to handle cash registers? We know how!

Leave your phone number, we will call you back and answer your questions!

Getting Started with Online Checkout

The seller starts working with the CCP by receiving for official use:

  • cash box keys;
  • change money;
  • check 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 that are registered at the online checkout. For these purposes, for cash register you need to print a report on the opening of the shift. Like any other fiscal document, it will be submitted 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 they are recorded outside the registers of the online cash register, but using special accounting forms - for example, the Cash Book, expenditure and receipt orders at the cash desk (we will study their features in more detail later in the article).

Algorithm of actions of the cashier when receiving money from the buyer

In the course of settlements with the buyer, the cashier:

  1. Opens the receipt, calculates the amount of the receipt (including discounts) and names the amount to the buyer.
  1. Takes money from the buyer (payment card). Prepares change (conducts).
  1. Closes the check, gives the change to the buyer and the printed check.

If the buyer, before receiving the check, expressed a desire to receive an electronic cash receipt by e-mail or to a cell phone, then the cashier is obliged to fulfill this request. In the cash programs that come with online cash registers, manufacturers provide options for entering the relevant contact information from the buyer.

When generating a cash receipt, the buyer's e-mail address or phone number is sent to the OFD serving the outlet, which, in turn, sends an electronic copy of the check to the specified contacts.

Another way to tell the cashier contact details is common - using a QR code on the screen of a mobile gadget, where it is open. The considered method allows, on the one hand, to speed up the entry of the buyer's contacts into the cash register program (and avoid errors in doing so), on the other hand, to maintain the confidentiality of the buyer's data (which in this case will be encrypted in a 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 programs allow you to pay 2 different ways when generating one cashier's check. This procedure usually involves specifying 2 different amounts in the cash 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 with the store, and in what proportion certain payment methods are used, if we are talking on full payment before the release of the goods. In turn, if the goods are fully or partially sold on credit, then to close the check, it is necessary to have a loan 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 - “ sign of calculation" And " sign of the calculation method". In the course of settlements with the buyer, the cashier must ensure that, using the interfaces of the cash register program (and following the instructions for operating the cash register), the presence of the necessary details on cash receipts.

We will teach you how to work with CCT.

Leave your phone number, we will call you back and answer your questions!

Sign of settlement

The attribute "sign of settlement" can reflect:

  1. The fact of receiving funds from a store visitor (select the attribute "arrival").

This operation, obviously, should be considered as the most regular in the interaction of the cashier with the customers. It corresponds to the receipt of funds on account of the selected goods or services.

  1. The fact of the return of funds to the store visitor (sign - "").
  1. The fact of issuing funds to a store visitor (sign - "expense").

Such a check is issued by the store if he buys something from individuals. For example - fruits and vegetables from farmers.

  1. The fact that the visitor of the store returned the previously received cash (sign - "refund of expenses").

This requisite is recorded in the cash receipt if things purchased from an individual are returned to him for one reason or another).

The requisite in question is a “calculation sign”, which is required to be reflected in both electronic and paper cash receipts. Note that the cashier's competence may not include ensuring this requirement - since another specialist with the necessary qualifications is usually responsible for setting up an online cash register (algorithms for entering details on receipts are prescribed at the level of program settings). For example, a representative of a supplier of online cash registers or a full-time programmer of a trading enterprise.

Sign of the settlement method

Another important requisite is the “Sign of the settlement method”.

It can reflect the following operations:

  1. Receipt by the store of an advance for a specific product (with known characteristics).

In a paper cash receipt, the details are given in the value PREPAID 100% (or the number 1), in an electronic one - using code 1.

  1. Receiving a partial advance payment for a specific product by a retail outlet.

In a paper check, it is reflected in the inscription PREPAID or the number 2, in an electronic one - code 2.

  1. Receipt of an advance payment for an unspecified product (with characteristics unknown at that time).

In a paper check, the details are given in the value of ADVANCE or the number 3, in an electronic one - code 3.

  1. Receipt by the store of payment for the goods in the usual manner (or taking into account prepayments or advances already made).

In a paper check, the FULL SETTLEMENT value or the number 4 is given, in an electronic one - code 4.

  1. Release of goods with partial payment (while credit is provided for the rest).

In a paper check, the details are given in the value of PARTIAL SETTLEMENT AND CREDIT or the number 5, in an electronic one - code 5.

  1. Release of goods entirely on credit.

In a paper check, the details are given in the value TRANSFER TO CREDIT or the number 7, in an electronic one - code 6.

  1. Receipt by the store of payment for credit.

In a paper check, the value PAYMENT OF THE LOAN or the number 9 is given, in an electronic one - code 7.

In a paper check, the requisite in question is indicated at the request of the store. In electronic - similarly (with the exception of the scheme in which online cash registers support the fiscal data format in version 1.1, when the indication of the attribute "sign of the payment method" is mandatory).

Applying a correction check

First of all, one should fundamentally distinguish a correction check from a check formed in situations where:

  1. The cashier makes a mistake when generating a check (for example, by indicating the wrong amount in it).

If an error is detected before the customer, having paid with the store, left it, then 2 regular checks 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 check with the sign "arrival" already 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 less, he pays the required amount to the store.

It is obvious that if the check reflects an amount less than what is necessary 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) - during his subsequent visit. Or - with a personal appeal of the seller to to this buyer other available means.

  1. The cashier mistakenly includes an extra item on the check.

In this case, he generates a regular check with the sign “return of receipt” and returns the money to the buyer for the excessively punched goods.

In turn, in fact, the correction check is applied:

  • if the cashier at the end of the shift finds unaccounted cash in the cash desk;
  • if the cash desk is not applied due to the prevailing circumstances when settling with the buyer.

The formation of an adjustment check is carried out, as in the case of ordinary checks, using the software interfaces of the cash program. At the same time, only 2 details can be indicated in their composition - “income” 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 with the buyer. Later in the article we will consider such scenarios, but for now we will study how the regular completion of the cashier shift is carried out.

Closing the shift

You need to close the shift at the online checkout no later than 24 hours after it is open. If this condition is not observed, then the cash register will automatically be blocked and stop issuing checks.

As in the case of the opening of a shift, a special fiscal document is formed - a closing report sent to the OFD. This report contains information, in particular:

  • on the number of generated checks during the shift;
  • on the number of checks generated at the online checkout, but not transferred to the OFD;
  • about the cashier.

After generating a report on the closing of the shift, the cashier hands over the proceeds to the responsible employee or the person responsible for collection. Then - turns off the online cash register and hands over the previously received property for use by the cash register.

We will advise how to work with KKT.

Leave your phone number, we will call you back and answer your questions!

Do you need a cashier's journal?

The debatable point is the logging of the cashier-operator when using the online cash register. Previously, when old-style CCPs with ECLZ were used, keeping such a journal was mandatory. According to the opinion of the Ministry of Finance, stated in Letter No. 03-01-15/19821 dated April 4, 2017 (LINK), the journal in question is optional when using the online cash register. All the information that is given in it, one way or another, is reflected in the fiscal documents transmitted to the OFD.

At the same time, according to a number of formal features, 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 effect. The fact is that in paragraph 72 of the Administrative Regulations by Order of the Ministry of Finance of Russia dated 06/29/2012 No. 94n (LINK) it is said that the specialists of the Federal Tax Service are obliged to provide services to certify the journal of the cashier-operator from the taxpayer.

Note that the Model Rules for the Use of CCPs state that the journal of the cashier-operator is certified by the signature of the inspector of the Federal Tax Service.

In addition, there is a rather old, but not lost legal function, Letter of the Federal Tax Service of Russia dated 12.04.2006 No. 06-9-10 / 126@, which states that organizations have the right to request signature certification from the Federal Tax Service. The form of the journal can be used both unified - KM-4, and your own (letter of the Ministry of Finance of Russia dated January 25, 2017 No. 03-01-15 / 3482 (LINK)).

Note that the use of the journal of the cashier-operator is provided for in clause 6 methodological recommendations dated 18.08.1993.

Thus, the magazine of the cashier-operator can rightly be described as a traditional cash accounting document, which is probably familiar to most modern commercial enterprises. But with the introduction of online cash registers, the need for its use disappears.

Although, of course, the 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 performance of cashiers.

Should the cash book and warrants be used?

Another important nuance is the procedure for applying another traditional category of cash documents - the cash book and orders (receipts and expenditures). Here, the main source of law is Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U (LINK).

This regulation requires merchants engaged in cash transactions to use the specified orders and enter information about them in the cash book in all cases when cash is circulated through the cash desk of an economic entity - even if an innovative online cash desk is used. The unified forms of RKO, PKO and Cash Book should be used those approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (LINK).

Individual entrepreneurs are released from the obligation to keep the Cash Book, cash registers and cash registers. But they have the right to maintain the cash documents in question at will.. At the same time, individual entrepreneurs are not exempt from maintaining a special document - the Book of Accounting for Income and Expenses. In essence, it is similar to the Cash Book, since it must reflect all operations for the receipt and issuance of cash. It can be noted that if an individual entrepreneur uses a CCP in his work, then he has the right to fill out the Book of Accounting for Income and Expenses at the end of the working day. In other cases - as the proceeds are received.

In practice, the filling of CRS and PKO is carried out by obligated business entities just at the end of the working day. The cashier, having closed the cash desk, fills in the PKO and RKO (corresponding to operations with the attribute “income” and “expense”) and the Cash Book based on the shift closing report generated by the online cash desk. When creating a PCP, keep in mind that:

  1. It is necessary to issue as many PKOs as the number of types of cash transactions reflected in the report on closing the shift (in relation to the details "sign of settlement" and "sign of the method of calculation").

That is, for operations that reflect the full payment for the goods at the checkout, one PKO is filled out, and for advances - another.

  1. When returning goods (the sign "return of arrival"), 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 a PKO, reduced by the amount of the return of the receipt.

Cashiers working in trade organizations that are classified as medium and large businesses should 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 at the checkout.

Peculiarities of the use of cash and cash settlements and cash settlements in the circulation of change money

The use of RKO and PKO is also carried out if the cashier accepts and returns change money. This procedure does not fall within the jurisdiction of Law No. 54-FZ, but, at the same time, it can be legitimately attributed to the integral components of the work of a cashier using an innovative online cash register.

A common rule is that change funds - coins and banknotes - are issued to cashiers by responsible employees before the start of each shift. For these purposes, cash settlements are issued, in which the amounts of the exchange are fixed (and on the basis of the calculations - the wording "For exchange"). Information about change amounts is also recorded in the Cash Book and the Cashier's Book of Accounting for Cash Received.

The next large-scale group of nuances that are useful to consider is related to determining the procedure for the cashier's actions in the event of various problems when making payment for goods through the checkout.

Actions of the cashier in case of problems in the operation of the online cash desk

This could include scenarios such as:

  1. Lack of Internet connection at the time of payment.

This scenario, in fact, does not involve any problems. The fact is that the cash receipt generated at the online cash register is in any case registered in the memory of the fiscal drive, and only after that it is sent via the Internet to the OFD. If there is no connection to the network, then the check is sent to the Operator at the next first connection of the online cash desk to the Internet.

The main thing is that such a connection be provided within 30 days after the formation of the cash receipt. Otherwise, the online cash register will be blocked, and the Federal Tax Service, having not received any fiscal documents from the cash desk by that time, will seriously think about conducting an audit of the business entity.

  1. Power outage (despite the fact that the online cash register works without a battery), breakdown of the online cash register.

This scenario assumes the impossibility of using the online cash register in practice. Under the law, in such a situation, accepting payments from buyers is a violation. Therefore, in the general case, in the event of a power outage or a breakdown of the online cash register, trading should be stopped immediately.

An exception is scenarios where not using an online cash register during a power outage can lead to extremely undesirable social consequences. For example, if a person ran into a store to urgently buy water for a passerby who became ill on the street - for example, from overheating in the sun - it is better, of course, to release water to him immediately without a receipt.

The appearance at the checkout of revenue that was not broken through on the cash register due to the impossibility of its use is just the case when the cashier is obliged to generate a correction cash receipt as soon as possible. This document will include the amount of unrecorded revenue without detailing the goods and contain the sign "arrival" (or, if, on the contrary, the funds were issued by the store during the non-working cash desk, the sign "expenditure").

The adjustment cashier's check may need to be accompanied by evidence that not accepting payments had a highly undesirable alternative. This evidence will be useful in the subsequent audit of the Federal Tax Service.

In mid-December 2017, the country's leading media were stirred up by the news about a large-scale failure of online checkouts at dozens of the largest retailers in various market sectors. The Federal Tax Service responded to the incident quite quickly - allowing stores to accept emergency payment without CCP, but with the subsequent compilation of correction checks and without any evidence of the undesirability of refusing to use CCP. Thus, the order of actions of the cashier may also depend on the extent of the problem. If they are, in fact, nationwide, it can be much easier to respond to the situation in terms of ensuring that cash transactions comply with legal requirements.

  1. Occurrence of local technical failures during the operation of online CCP.

Such failures can be very different - as well as ways to respond to them. Among the most common local technical problems with online checkouts include:

3.1. Receipt ribbon break when printing a fiscal document.

In such cases, in the software algorithms for managing cash registers, as a rule, an indication is written on the receipt tape that the generated documents are invalid and the activation of the paperless mode. Further operation of the CCP becomes possible by replacing the roll of the receipt tape. To do this, the cashier should contact the responsible employee to complete the procedure for obtaining a new check tape. It may be necessary to temporarily close the cash desk for this purpose.

For the subsequent activation of the cash register operation in the normal mode, it may be necessary to send a special command to the processor of the online cash desk. This action is performed by the cashier himself - in accordance with the available instructions, or invites another store employee with the necessary competencies.

3.2. Lack of communication between the cash computer and the online cash register.

This may be due to:

  • breakage of connecting cables;
  • power off individual components of the cash infrastructure;
  • failures in the operation of individual hardware components of a PC or an online cash register.

Depending on the specific cause of the malfunction, response measures can be either within the competence of the cashier - for example, if it comes to a simple reconnection of cables, or within the competence of specialists with narrow qualifications. In this case, the order of actions of the cashier - involving the implementation of actions on their own or contacting colleagues, must be prescribed in local regulations or enshrined in job description employee.

Find out if you need a cashier-operator magazine?

Request a call and we will tell you everything!

Video - how to use the Mercury 130F cash register:

Smile and be friendly! If your day is not going well, then leave all the worries at home and be polite during your shift, even with the most obnoxious clients. You don't need to be intrusive, but your customers are more likely to be happy if you serve them slower but with a great attitude than very fast but rude. If you cannot rejoice in this moment, then at least pretend.

Learn the basics of working at the checkout. Whether it's a vintage manual mechanism or a modern cash register, you need to know how all the basic functions are performed, which will be repeated on at least every third or fourth customer. If there are buttons on the checkout speed dial amounts, such as 5, 10, 20, then learn how to use them. For the first few days, review the ground rules if you have a moment to spare, and ask a more experienced cashier to check that you are doing everything right.

Learn how to handle cash transactions that happen often enough, but not every day. For example, if you sell a gift certificate about once a week, it's still best to learn how to do it. It is also important to know what to do if you make a mistake, or if there is any problem - what should you do if you give the wrong change, but have already closed the cashier, if someone wants a refund, or if the machine is frozen? If this was not explained to you during the training, then ask your manager or a more experienced cashier to explain everything to you.

Find out who you can contact in an incomprehensible situation. At the beginning, you won't be able to remember every detail of the training, especially those cases that you never encountered during your work, but you need to know where this information can be found if you run into this problem. It would be good to at least scroll through the manual for using the cash register in order to roughly know where what information is located.

Keep track of how your client will pay. Some pay in cash and need change, while others pay with a credit card and need to enter their code and wait for the transaction to take place. At this time, they can do other necessary things, for example, put purchases in bags.

Know your store's inventory well so you can give advice and compliments. Even if you are a simple cashier and you do not work in the sales area, you still remain an employee of the store, and you may be contacted with questions. If you know that a certain purchase is very profitable, then let your customer know that this product is very good, or that you think it is the best. the best choice from what was offered and what the client did right choice. Be honest and don't overdo it, a little compliment will add value to the purchase and your customer will be happy with the purchase.

According to Federal Law No. 290-FZ dated July 3, 2016, enterprises retail who use cash registers must upgrade or replace them. How does the online checkout work? It will generate not only paper, but also electronic checks. Data on each sale through fiscal data operators (FDO) will be sent to the Inspectorate of the Federal Tax Service (IFTS) and computers and phones of buyers. The innovation will not complicate the work of cashiers, since all processes will be automated.

Benefits of using new cash register equipment

For legislators, the transition to new form settlements in outlets(online checkout) allows you to:

  • Tighten control over revenue accounting;
  • replenish the state budget;
  • Increase the level of buyer protection (the purchase document in electronic form will be available at any time);
  • Streamline the trading processes of online stores, which will also have to issue electronic and paper checks.

Entrepreneurs will also receive some benefits:

  • No need for maintenance cash register equipment, since the sellers will change the fiscal drive on their own;
  • it will be possible via the Internet (without visiting the Tax Inspectorate);
  • Tax authorities will be able to control sales without leaving for inspections.

There is a possibility that merchants on a patent andUTII who do not currently use cash registers will receive a tax deduction when purchasing an online cash register.

The principle of operation of the online cash register

To understand how the new devices will work, it is necessary to determine how they differ from the old equipment, and how the information will be received by the Tax Service.

The main difference between the new cash register equipment is the replacement of the electronic control tape with a fiscal drive. This block will allow you to enter, broadcast and save sales information for the year. You will also need a keyboard to send a copy to your phone or computer. To connect to the Internet, equipment must have 2 types of inputs - wired and wireless.

The data will not be transferred to the Tax Service, but to fiscal data operators - legal entities to which the FSB issued the appropriate license.

Operators must:

  • Have an expert opinion. Evidence of the ability to ensure stable and uninterrupted processing and transmission of information;
  • Ensure copying, safety and confidentiality of the received data;
  • Possess a license from Roskomnadzor, FSTEC and the Federal Tax Service, allowing the provision of telematic communication services.

All merchants must have an agreement with one of the fiscal data operators by February 1, 2017.

Updated Sales Scheme

At the beginning of the working day, the cashier is obliged to issue a report on the beginning of the shift, at the end of the working day - a closing report. 24 hours after the start of the shift, the opportunity to generate a check ends.

After the new equipment issues a check, a fiscal sign is formed, the information will be sent to the OFD for its verification. The operator will check and save the information. If the data is valid, it will be transferred to the commercial enterprise and the Tax Office. It will be impossible to issue a sale without a unique OFD number.

At the request of buyers, sellers will be required to send copies of checks to a computer or phone. But paper checks will also be issued, but the new equipment will add a QR code to them, allowing you to check at any time whether the sale data has been received by the Federal Tax Service.

The question arises, what does an online checkout look like. It will have more details than the document from the old equipment. The following lines will be added:

  • Information about the taxation system;
  • Data about the place where the purchase was made (offline store address or website address if it is an online store);
  • Type of calculation (income or expense);
  • Form of payment (cash or electronic means);
  • Number assigned to OFD;
  • Registration number assigned in the CCP;
  • Cash register number assigned at the factory;
  • Name of OFD;
  • OFD address on the Internet;
  • Buyer's email or phone number.

The seller is fully responsible for the timely transmission of sales information. In the absence of an Internet connection, data can be stored for up to 30 days. This is enough to establish a connection or connect to a new channel. At this time, the cash register itself will generate checks. They will go to the OFD after the connection is restored.

If forms are used for calculations strict accountability, then this information should be sent to the operator.

The process of transition to a new cash register

First question: how to go to online cashier. The sequence of actions is as follows:

  • Establish in the TsTO (cash register maintenance center) whether it is possible to upgrade old equipment;
  • Remove from the register and upgrade the old device or purchase a new one;
  • Buy the appropriate software;
  • Register cash register equipment (updated or new).

Updated equipment must have a new name, passport and number.

At the time of registration of the equipment, the contract with the OFD must already be drawn up.

If the enterprise is located in an area where there is no Internet network, it will transmit information to the Tax Inspectorate in the traditional way.

At the same time, correction checks and forms of strict reporting on corrections are introduced, designed to correct errors in calculations. They will be allowed to form only until the end of the shift. It will not be possible to correct the mistakes of previous shifts.

Lecture number 1. Cash machine " POS -terminal".

1. KKM device and operating rules.

KKM is a cash register machine. The name of the KKM is “POS-terminal”, the program is Jaguar.

KKM consists of the following main elements:

Monitor

Keyboard

Printer (fiscal registrar "Shtrikh-FR-K")

Display for buyers

System unit

Money box

Scanner (3D)

Uninterruptable power source

An uninterruptible power supply will allow the cash register to work for another 20 minutes in the event of a power outage. The cashier in this case serves the last customer, closes the check, all other customers are asked to leave their purchases and leave the store.

Operation and safety rules:

Cashiers who have undergone training, knowledge testing and safety briefing are allowed to work on cash registers. It is forbidden:

Install KKM outdoors, in places not protected from moisture, dust and direct sunlight, near electric heaters, powerful electric motors and other sources of electrical interference;

Plug the machine into the same socket with other appliances;

Leave the cash register unattended, turn it off, restart the cash register, pull out the cords (only the administration can restart);

Wipe the cash register and scanner with a damp cloth;

Work with wet hands;

Pull the ribbon in the opposite direction to its movement - this may cause damage to the printer mechanism;

Press two ribbon buttons on the printer at the same time;

Put an iron coin, banknotes and other foreign objects on the printer;

Work on a faulty cash register.

The basic rules for the operation of cash registers, technical requirements for cash registers, requirements for the work of a cashier are determined by the "Typical rules for the operation of cash registers when making cash settlements with the population" (30.08.93, No. 104). In organizations, it is allowed to use only serviceable cash registers with long-term and non-volatile storage of information in fiscal (control) memory.

fiscal memory- this is a complex of software and hardware as part of cash registers, providing daily registration and non-volatile storage of final information in order to correctly calculate taxes. ( the federal law on the use of cash registers (CRE) dated May 22, 2003 No. 54-FZ) The amounts of sales by cash register are recorded in the fiscal memory.

2. KKM malfunctions.

When working on KKM, cash register failures may occur. The cashier needs to be able to determine the malfunction of the cash desk, and report the failure to the administration.

There are the following faults:

1. Moving summing counters (the amount is incorrectly calculated).

2. KKM does not allow you to receive fiscal reports.

3. Discrepancy between real time and the current time (± 5 minutes - a penalty to the store).

4. The printer prints, but the receipt does not print (it is necessary to turn over the loaded ribbon).

5. The scanner goes to sleep (it is necessary to press the "Scanner-Beep" button on the keyboard).

6. The check buffer is full (it is necessary to close the check, ask the buyer to pay, and enter the rest in the next check).

Failures 4, 5, 6 can be corrected by the cashier on their own, and to eliminate failures 1, 2, 3, the cashier reports the failure to the KZP, the KZP informs the ZUM, and the ZUM calls the SI (service engineer) by phone.

3. Operating modes on KKM, personnel barcodes.

The Pos-terminal cash register has three access modes:

1. Administrator mode (removal of X and Z reports, cancellation, correction, work with the directory of goods, deposit and payment, printout of a copy of the receipt);
2. Controller mode (KZP) (work with the directory of goods, printout of a copy of the receipt, correction);

3. Cashier mode (sale of goods).

The terminal system is linked to barcodes using
which you can enter a certain mode of operation and perform
certain functions.

The cashier's barcode allows you to work in cashier mode. Each cashier has his own individual barcode.

The barcodes of the controller, BM, UM, ZUM allow you to work in the controller and administrator modes, respectively.

Employees with badges with bar codes: UM, ZUM, BM, KZP, KO.

4. Assignment of keyboard keys.

"REGISTRATION" - registration with a badge, entry and exit from the working window

"EXIT" - exit from a specific operation

"X" - removal of X, Z reports

"QUANTITY" - multiplication, weight

"KOR" - correction

"ANN" - check cancellation

"HELP" - work with the product directory

"PRODUCT CODE" - local and barcode confirmation

"YES" - confirmation

"REPEAT" - repeated penetration of the goods

"DEPOSIT" - depositing money into the cashier

"PAYMENT" - payment of money from the cash desk

"DYA" - opening the cash drawer

"CANCEL" - no or reset

"CASH" - counting the change, entering the amount

"CLOSE CHECK" - closing a check

"--→" - delete

"CONTINUE PRINTING" - continue printing

"COPY OF CHECK" - printout of a copy of the check

"SCANER-BEEP" - wake up the scanner.

Of these buttons, there are several dangerous ones, which must be pressed carefully, after thinking. These are the keys:

"EXIT" - you can exit the working window,

"REPEAT" and "QUANTITY" - you can make the store a shortage or re-grading. (It is better not to use this button, but sell everything through the scanner),

"VP" and "VN" - they can be confused,

"CLOSE CHECK" - if the check is closed, and the buyer refuses the goods, nothing can be changed in the check, neither cancellation nor correction can be made.

Lecture number 2. The system for selling goods on KKM " POS - terminal.

1. The concepts of local and barcode.

In our stores code system and the goods can be punched by a barcode or by a local code. Cashiers do not work with the cost of goods.

Barcode- This is the product labeling that the manufacturer applies to the packaging of its products. Consists of a set of numbers and vertical strokes. A barcode may not be available for any product.

local code- consists of four or five digits and is assigned to the product at the Pyaterochka Central Office (pricing department). The local product code can be found on the price tag of this product, in the reference book, in the cashier's tablet, it can be applied with a label gun, at BM. Whether a product has a barcode or not, each product has its own local code. If the product has a barcode, then the product breaks through the scanner, if there is no barcode, it breaks through the local code.

There is a rule: if the local code starts with zeros, zeros are not typed at the checkout.

When selling, a set of numbers of a barcode and a local code on the keyboard is confirmed by the "CODE OF GOODS" button.

2. Details of the cash receipt and the price tag for the goods.

On the check issued to the buyer The following details must be displayed:

Name of company,

Store address and number

Identification number of the taxpayer organization (TIN),

Name of the cashier

Serial and registration numbers of KKM,

Sequence number of the check

Date and time of purchase,

Local code and name of the purchased product,

purchase cost,

The amount of money received, change,

Sign of the fiscal regime.

On the price tag, which denotes the goods on the trading floor, there are the following details:

Name of company,

store number,

Name of product,

Manufacturer country,

Mark "per piece", "per pack", "per kg",

local product code,

Date of printing of the price tag,

On the back of the price tag:

Store print,

BM signature.

There are several types of price tags, which differ in color and size.

By color:

White (regular price tag)

Orange (product indicator)

Yellow (promotion item and product that is subject to a discount on a discount card)

Green (new items).

There are price tags by size.:

Giant,

Double,

Small,

Additional,

Average,

cigarette,

Map price.

3. The system of selling piece goods, selling goods through multiplication.

Piece goods are goods with a standard weight, packaged in standard, identical packages.

Any piece goods can be sold in 3 ways:

).

3. through a local code (according to the scheme:

dial the local code - button "PRODUCT CODE").

Sale through multiplication.

If you need to sell several pieces of any identical product, we use the scheme:

number - button "QUANTITY" - 1 of the ways to sell piece goods.

When closing a check, the following scheme is used:

Button "CASH" - the amount of money of the buyer is entered - the button "CLOSE CHECK".

4. The system of selling goods by weight.

Weight goods are divided into two types:

Weight goods from Pyaterochka,

Weight goods from the manufacturer.

The system for the sale of goods by weight from Pyaterochka.

Bulk goods from Pyaterochka are goods packaged in a store (fruits, vegetables, deli department, some types of sweets, cookies, etc.). This item has a thermal label.

Any weight product from Pyaterochka can be sold in 3 ways:

1. through the scanner (bring the product with a barcode to the scanner).

2. through manually typing a barcode (according to the scheme:

dial the numbers of the barcode - the button "CODE OF GOODS").

3. through a local code with weight gain (according to the scheme:

).

The local code and weight can be found in the product barcode on the thermal label:

28 08444 001248

Designation of barcode numbers:

28 - number of the weight section of Pyaterochka,

08444 – local code (zero is not dialed),

00124 - the weight of the goods (type at the checkout separating grams from kilograms with a comma, for example: 0.124),

8 - check digit, does not carry any information for the cashier.

So you can paint a barcode only for a weighted product from Pyaterochka.

The system for the sale of weight goods from the manufacturer.

Bulk goods from the manufacturer are goods packaged at the factory, they are brought to the store already packaged (all goods are vacuum-packed: fish, cheese, cold cuts, etc.). This product has a thermal label from the manufacturer, but this product is also re-hung in the store and a thermal label from Pyaterochka is pasted.

If the product has not been hung for any reason, it can be sold in the following ways.

Any weight product from the manufacturer can be sold in 2 ways:

1. through a barcode set manually with weight gain (according to the scheme:

gain weight - the "QUANTITY" button - dial the barcode numbers - the "PRODUCT CODE" button).

2. through a local code with weight gain (according to the scheme:

gain weight - "QUANTITY" button - dial the local code - "PRODUCT CODE" button).

It is mandatory to gain WEIGHT when selling through the local code, otherwise kilograms will be sold.

Lecture number 3. Problem situations and how to solve them.

1. Operation correction.

Correction is a cancellation at the beginning, in the middle, at the end of the check of one or more positions in the check. It is done in the access mode of the KZP or administration, it is done only with an open check.

Reasons for correction:

1. cashier's mistake,

2. buyer's refusal,

4. KKM failure.

After the adjustment, the cash register automatically switches to

cashier mode. Therefore, if you need to remove several different products from the check, you need to switch to the controller mode before each product.

Correction scheme:

registration with a badge - the "CORRECT" button is one of the ways to sell goods.

When correcting, the same method is used as when selling a product. The adjustment is only incremental.

After closing the check in which the adjustment was made, 2 checks come out:

The first check is given to the buyer, the position “STORNO” = CANCEL will be written on it (the position that was canceled will not disappear from the check, but will be written with the word STORNO).

The second check is a correction report. These reports are transferred to the controller of the cash space, based on them, the KZP fills in the correction log. Checks are pinned in a magazine.

2. Operation cancellation.

Cancellation is the cancellation of a check in its entirety.

Cancellation is done only in administration mode and only with an open check.

Reasons for cancellation:

1. cashier's mistake,

2. buyer's refusal,

3. the goods are labeled incorrectly,

4. KKM failure.

Cancellation scheme:

registration with a badge - the "ANN" button.

After that, a cash receipt will be issued, on which it will be written: THE CHECK IS CANCELLED. Based on this check, ZUM fills in the cancellation log, the check is pinned to the log.

If the cancellation is made due to the rudeness of the cashier, the cashier writes an explanatory note and pays a fine for poor customer service.

3. Operation copy of the check.

A copy of the check is made at the request of the buyer according to the scheme:

the number of the check is entered - the button "COPY OF THE CHECK".

Sometimes a copy of the check for KKM is not made, in this case, the KZP writes out a copy manually. The form takes from BM. The check must be stamped by the store.

4. Working with the product directory.

The product directory is the entire assortment matrix of the product, namely the product that is credited to BM. If the item is not on sale. It won't be found in the directory either.

The KZP and the administration have access to the certificate. You can work in the help regardless of whether the check is closed or not.

In the help you can find: a barcode, a local code, a product name, a product price, a mark of a piece product or a weight one.

Scheme of work in the directory:

registration with a badge - the "HELP" button is one of the ways to sell goods.

To exit the product directory, you need to press the "EXIT" key, but the cash register can automatically exit the help window. To continue working, you must switch to cashier mode.

Lecture number 4. Opening and closing of the operating day on KKM.

1. Preparation for the opening of the day.

The arrival time of the KO to the store is 8.00. In the morning the cashier brings workplace in order, checks the operation of the cash register, checks the time at the checkout. From ZOOM, KO gets 5 things in the morning:

  1. KKM keys,
  2. discount cards,
  3. KKL (control cash tapes)
  4. name badge,
  5. exchange.

For receiving the change, the cashier signs in the journal of the main cash desk and recalculates the change in the main cash desk.

Also in the morning, KOs and KZP check the availability of goods that are sold at the checkout: cigarettes, bags, disposable coffee.

2. Opening of the day on KKM.

1. Preparations have been made for the opening of the day, the cashier fills the QCL into the printer.

2. ZOOM takes X-report:

This X-report must be null. Based on this report, ZUM fills out the register of the cashier - teller.

3. ZUM makes depositing money to the cashier:

registration with a badge - the button "VP" - the amount of exchange is entered - the button "CASH".

4. KO or ZUM sign the KKL: date, time, factory number of the cash desk, full name of the cashier, signature of the KO, full name of ZUM, signature of ZUM, indications of a non-zero counter at the beginning of the day.

ZUM picks up all reports and puts them in a magazine, keeps them until the evening.

3. Closing of the day on KKM.

At 21.00 they begin to close all the cash desks one by one. He comes to the ZUM checkout, blocks the queue (gets up at the end of the queue and asks that buyers do not queue for him). ZOOM calls the guard. All cash transfers are made only in the presence of a security guard.

1. ZOOM takes X-report:

badge registration - button "X" - button "1".

2. ZUM pays money from the cash register:

registration with a badge - button "X" - button "2" - the amount is displayed - button "CASH".

3. The cashier collects all the money: he takes out a coin box, puts a lot of money on it, wraps it in a canvas bag and, accompanied by ZOOM in front and a security guard in the back, goes to the main cash register. The security guard does not enter the main cash register, he goes to his workplace. ZUM and KO are closed at the main cash desk. KO counts money: makes an exchange for the next day and makes taxation for banknotes. The exchange fund can be fixed and non-fixed. If the change fund is not fixed at the facility, then it is compiled in the following way: all iron change and banknotes of ten rubles are taken, taxed (the taxation indicates the name, quantity, total amount of each coin or banknote, the total amount of change, date, surname of the cashier) and included in the package. All other money is considered separately and a billing statement is also compiled for them.

When the change fund at the object is fixed, for example, 500 rubles, then exactly 500 rubles must be put in the bag (neither a coin more, nor a coin less).

For the delivery of the exchange, the cashier signs in the journal of the main cash register, for discrepancies - in the journal of shortages and surpluses when cashiers hand over money.

4. After counting the money, ZUM with the X-report goes to the BM to check the X-report readings with the implementation on the computer. BM gives permission to remove the Z-report if the amount has converged.

5. ZUM and KO go to the checkout, ZUM takes a Z-report:

registration with a badge - button "X" - button "3" - button "YES".

Based on the Z-report, the journal of the cashier-operator is filled out.

6. KO signs KKL: date, time, factory number of the cash desk, full name of the cashier, signature of KO, full name ZUM, ZUM signature, non-zero counter readings at the end of the day.

7. The tape is torn off and handed over to the ZUM archive at the main cash desk. A new tape is refueled the next day.

After the closing of the operating day, the cashier puts the workplace in order and helps in the display of goods.

Concepts X andZ-reports.

The X-report is not a fiscal financial report, a report without cancellation, is taken several times a day.

Z-report is a fiscal financial report, a report with cancellation, is removed once a trading day.

4. Instructions on discrepancies in the delivery of cash by cashiers.

Permissible discrepancies between cash and the reading of the report ± 5 rubles.

If, when counting money, a shortage or excess of funds in the amount of 5.01 rubles to 19.99 rubles is revealed, the cashier must write an explanatory note during the working day. The cashier compensates for the shortage from his own funds. The surplus is at the discretion of the Property Manager. A threefold repetition of such a discrepancy is the basis for the dismissal of the KO.

In the event that the amount of discrepancies is from 20 rubles to 100 rubles - information about the cashier, the amount of shortage or surplus, the Deputy store manager informs the Supervisor immediately after the check. An explanatory note is written by the cashier immediately. Repeating twice is grounds for dismissal.

If the amount of the discrepancy is from 100 rubles or more, then this may be the basis for the dismissal of the cashier. The information is reported to the Supervisor and the NCID.

Training. Loading the ribbon into the printer.

The cashiers are explained the rules for refilling the control and receipt tapes into the printer, and they are given time to try to refill the tapes themselves.

The next task is to refuel KKL for a while. Standard 35 seconds.

Employees who:

– have mastered the rules of CCP operation to the extent of the technical minimum (for example, they have been trained at the central heating station);
– studied the standard operating rules for CCP.

At the same time, it is necessary to conclude an agreement on full liability with such employees.

Before starting work with CCP, the director of the organization (his deputy, duty administrator, individual entrepreneur) must:

- open the lock of the drive and counters of cash registers and, together with the cashier, take readings (get a reporting sheet) of sectional and control counters, compare them with the readings recorded in the journal of the cashier-operator in form No. KM-4 for the previous day;
- make sure that the readings match and enter them in the book for the current day at the beginning of work, certify with your signatures;
- draw the beginning of the control tape. To do this, you need to indicate on it the type and serial number of the CCP, the date and time of the start of work, the readings of sectional and control counters (registers). These data are certified by signatures, after which the lock of the money counters is closed;
- give the cashier the keys to the cash register, cash register drive and cash drawer;
- provide the cashier with change bills and coins in the amount necessary for settlement with customers;
- issue to the cashier accessories for the operation and maintenance of cash registers (for example, receipt tapes of appropriate sizes, ink ribbon);
– instruct the cashier on measures to prevent counterfeiting of checks (encryption of checks, the specific color of the check tape used, the maximum amount of the check, etc.).

The cashier, before starting work with the cash register, is obliged to:

– check the serviceability of the blocking devices, refill the check and control tape, set the dater to the current date, set the numerator to zeros;
- turn on the CCP in the power grid, check its operation by knocking out two or three zero checks. These checks at the end of the day must be attached to the cash report;
- wipe the casing with a dry cloth and install a sign with your name on the side of the buyer (client);
- place the inventory necessary for work (microcalculator).

When paying for the purchase, the cashier-operator is obliged to determine total amount purchases. This can be done according to the indications of the CCP indicator or using counting devices (for example, a calculator). Further, this amount must be called to the buyer (customer) and specify the method of payment.

If the buyer (customer) pays in cash, then the cashier-operator must receive money from the buyer (customer), clearly name their amount and put these funds separately in front of the buyer (customer).

In the event that the buyer (customer) provided a bank card for payment, the cashier-operator or the buyer (customer) himself must insert the card into a special slot of the cash machine (system cash terminal connected to the bank). When you enter bank card in the car, the buyer (customer) must enter a personal code (PIN code), known only to him. The account number of the owner is reported through the communication channel credit card, its solvency is confirmed and a command is given to debit the specified amount from the account (the cost of the purchase or service). After that, the cashier-operator must print a cash receipt and return the card to the buyer at the same time as the cash receipt.

In the process of work, the cashier is prohibited from:

- work without a control tape or glue it in places of breakage;
- allow unauthorized persons to access the cash register (with the exception of the director (his deputy, accountant, administrator on duty) of the organization (individual entrepreneur), as well as a technical specialist or controlling person to check the cash register - only with the permission of these persons);
– leave the cash desk without notifying the administration about it, without turning off the cash register, without locking the cash desk and cash register with a key. If it is necessary to leave the cash booth, all keys (from the booth, cash drawer and cash drawer) must be with the cashier;
- independently make changes to the program of work of the cash terminal;
- to have personal and non-recorded cash funds in the cash register (with the exception of cash funds that were issued before the start of the working day).

At the end of the working day (shift), a representative of the administration (individual entrepreneur) in the presence of a cashier must:

- take readings of sectional and control meters (registers) and get a printout or remove from the CCP the control tape used during the day (Z-report);
- sign the end of the control tape (printout), indicating on it the type and number of the cash register, the readings of sectional and control counters (registers), daily revenue, date and time of completion of work;
- compare the actual amount of cash receipts and the readings received and establish the reasons for the discrepancy. In particular, draw up a return act in the form No. KM-3 for unused and erroneously punched checks.

The cashier needs:

- prepare cash receipts and other payment documents;
- draw up a cash report in the form No. KM-6;
- hand over the proceeds along with the cash report (form No. KM-6) to the senior (chief) cashier (or directly to the bank collector - if the organization (individual entrepreneur) has only one or two cash desks);
- fill out the journal of the cashier-operator (form No. KM-4). Having completed the execution of cash documents, the cashier:
- to carry out overhaul maintenance of the machine and prepare it for the next day, in accordance with the requirements of the operating manual for this type of cash register equipment;
- close the cash register with a cover, having previously disconnected from the mains;
- hand over the keys to the cash machine, cash booth to the representative of the administration (director, manager, duty administrator or senior (chief) cashier) for storage against receipt.