Based on amendments to the Federal Law No. 84, which regulates the use of cash register equipment in cash transactions, organizations and entrepreneurs have the opportunity to refuse to maintain part of the primary documentation, including forms KM-1 - KM-9. Most of the cash documents are fiscalized. However, documenting cash flow in the cash book, incoming and outgoing orders remains relevant when switching to an online cash register.
The nuances of using online cash registers
So, the trading company registered online cash registers in a new way. What do cashiers need to know? Here are a few important rules:
- the cash register must be used at the place of settlement with the buyer (client) at the time of settlement by the same person who makes settlements with the buyer (client), with the exception of settlements made by electronic means of payment on the Internet;
- your cash register must be connected to the Internet;
- On some cash registers you need to enter a password or use a special card before starting work.
Before starting settlements, the cashier must generate a report on the opening of a shift, and upon completion of settlements, a report on closing a shift. In this case, a cash receipt (CSR) must be generated no later than 24 hours from the moment the report on the opening of the shift is generated.
You also need to know that all payments from online cash registers are transferred through the OFD to the Federal Tax Service. And the check can now be not only paper, but also electronic.
If there is a connection failure, the online cash register will process checks for another 30 days, and then it will be blocked. As soon as the connection appears, all punched checks will be transmitted on a first-come, first-served basis through the OFD to the Federal Tax Service. You can obtain information about the functionality of the cash register and the possibility of data transfer in the Personal Account of the OFD “Takskom”.
Keep in mind! The fiscal drive of the cash register must ensure storage in an uncorrected form of reports on the opening/closing of shifts, cash receipts (CSR), reports on the current status of settlements, operator confirmation and other fiscal documents for 30 calendar days. This is established by paragraph 4 of Article 4.1 of the Federal Law of May 22, 2003 No. 54-FZ (as amended by the Federal Law of July 3, 2016 No. 290-FZ).
Mandatory cash documents when working with online cash registers
Cash transactions are recorded in accordance with BR Decree No. 3210-U dated March 11, 2014. After the transition to new online cash registers, document flow was maintained. It is also necessary to draw up cash receipt orders (PKO) and cash outflow orders (COS) with the information entered in the cash book.
The forms of unified cash documents were approved by Resolution of the State Statistics Committee of the Russian Federation No. 88 back in 1998 and remain unchanged even after registration of online cash registers.
Cash book
Form No. KO-4 - cash book reflects information about received and issued funds, indicating the details of the PKO, RKO, recipient, and contributor of finance.
Photo 4. The cash book is filled out, despite the transition to online cash register
Records are kept directly on the day of the cash transaction.
You can maintain Form KO-4:
- using paper forms manually;
- on computer technology with subsequent printing;
- in electronic form.
It is allowed to make changes to cash books filled out manually. To do this, the erroneous entry is crossed out and the correct information is entered. Such corrections must be certified by the cashier or chief accountant.
Important! Changes cannot be made to electronic cash books after they have been signed.
If an enterprise has separate divisions, cash books are maintained for each of them separately.
If there are no such divisions at the enterprise, one cash book is required even when combining tax regimes.
Individual entrepreneurs have the right to draw up one form No. KO-4 when conducting cash transactions.
In the absence of appropriate entries in the cash book, fines are provided:
- in the amount of 40,000 - 50,000 rubles. to the enterprise;
- in the amount of 4,000 – 5,000 rubles. for a manager, individual entrepreneur.
Receipt cash order
Form No. KO-1 – cash receipt order (PKO) displays the receipt of cash. The form consists of two parts: the order itself and the tear-off receipt.
The cashier fills out all the lines and signs both parts of the document. You can attach a report on the closure of the shift, which is the primary document, to the “receipt”.
Reference! It is not necessary to print out the shift closing report at the online cash register and keep it.
Account cash warrant
Form No. KO-2 - cash receipt order (RKO) reflects the amounts of cash issued from the cash register.
In the context of the use of online cash registers, RKO is issued when issuing small change bills and coins to the cashier-operator.
Photo 5. Small change at the cash register
Moreover, data on the issuance of small change coins, in addition to RKO, is entered:
- in the cash book (form KO-5);
- in the book of accounting of funds issued and received by the cashier (form KO-5) if there is a senior cashier.
Important point! Making changes to incoming and outgoing orders is not allowed.
Preparation for work before putting the CCP into operation
Persons who have mastered the rules for operating a cash register and with whom a liability agreement is concluded are allowed to operate a cash register.
Before starting work, the cashier must be given:
- keys to the cash register and cash drawer;
- change coins and banknotes in the amount necessary for settlements with customers;
- accessories for operating and servicing the machine.
To check the functionality of the cash register, the cashier must punch several zero checks.
What unified forms need not be filled out?
On August 18, Resolution of the State Statistics Committee of the Russian Federation No. 88 of 1998 approved unified forms of primary documents required for conducting cash transactions. Government Decree No. 470 canceled the completion of some papers.
Important! The authorities' decision is advisory. Individuals carrying out entrepreneurial activities and enterprises have the right to maintain the same document flow when transitioning to a new system.
When maintaining a cash book online, you do not have to fill out the following forms:
- Act on resetting cash register counters (form KM-1).
- An act for taking readings from a cash register during repairs and connection to work (KM-2).
- Cash return act (KM-3).
- Journal of the cashier-operator (KM-4).
- A journal for recording data when using cash registers operating without an operator (KM-5).
- Certificates and reports from the cashier operator (KM-6).
- Documentation containing readings of cash registers (KM-7).
- Logbook for recording calls from technical specialists and recording work performed (KM-8).
- Act on checking cash at the cash desk (KM-9).
Important! According to legislative changes, business entities have the right to fill out optional papers in any form.
Shift opening report
The report on the opening of a shift must contain the details specified in Table 17 of Appendix No. 2 to the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] Let us recall that this Order approved the formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents.
In particular, the report on the opening of a shift may contain such additional details as the code of the fiscal document form, the cashier’s INN, the shift number, the expiration date (resource) of the fiscal attribute key, etc.
Settlements with customers when using cash register equipment
Payments to customers can be made in cash or non-cash form.
When making payments, the cashier is obliged to:
- receive money from buyers (clients) for goods or services provided according to the amount called the buyer (client), indicated in the price list for the services provided, the price tag for the goods sold;
- clearly state the amount of money received and place this money separately in full view of the buyer (client);
- print a receipt using cash register;
- name the amount of change due and give it to the buyer (client) along with the check (and hand out paper bills and small change at the same time).
In case of an error, the cashier must punch a refund or correction check. The correction check is issued when the cashier needs to correct the error. And the return receipt is issued when the buyer returns the goods. In this case, the check must indicate the details “return of receipt”.
If payments are non-cash, for example, using bank cards, then when purchasing a product, the card is inserted into the slot of the cash register of a system cash terminal connected to the bank, the account number of the credit card owner is reported via the communication channel, his solvency is confirmed and a command is given to write off the card. invoices for the specified amount (the cost of the purchase or service). After which the card is returned to the owner. When you enter a credit card into the machine, a personal code is entered, known only to the owner.
Note!
All checks punched by the cashier are recorded in the fiscal data operator’s system and are automatically transmitted through the OFD to the Federal Tax Service. The time difference between receiving funds and punching the check should not be more than 5 minutes. Otherwise, the organization may be brought to administrative liability under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation.
Where should cash register equipment be registered?
In order to register the cash register, the individual entrepreneur must visit the tax office at the place of registration.
For a legal entity (LLC), such a tax authority is the inspectorate, which is located in the area where the organization is located.
If the LLC has several separate enterprises in which cash register machines (CCMs) operate, then registration of this equipment is mandatory. In this case, the cash register must be registered at the tax authority, which is located at the place of registration of the separate branches of the company.
So, if a limited liability company (LLC) has several pavilions that are located in different regions of the Russian Federation, then the cash register must be registered with the tax office located in each of these regions. At the same time, registration of individual entrepreneurs takes place at the tax office at the place of registration. The same body carries out registration of this technology.
If an entrepreneur or organization has not registered their equipment, the inspectorate will issue them fines.
Issuing and sending a check
When working with an online cash register, the buyer is given a paper receipt. You should definitely ask if he needs the check in electronic form. If so, the buyer must provide the cashier (prior to checkout) with a mobile phone number or email address.
An important nuance is that the seller must have the technical ability to transfer an electronic check to the buyer.
Keep in mind!
The Federal Tax Service has developed a mobile application in which you can save your data (mail and phone), which is then converted into a QR code. The QR code is read at the checkout and the buyer does not have to dictate his data to the cashier each time.
Check details
The format of the cash receipt must contain the details specified in Table 48 of Appendix No. 2 to the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] Thus, from February 1, 2021, the cash receipt (BSR) must contain the details "VAT rate".
In addition to the old cash receipt details, the new cash receipts reflect the fiscal document number, fiscal attribute of the document, shift number, serial number for the shift, type of taxation, etc.
A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.
Prepayment
If the volume and list of goods, works, services cannot be determined at the time of payment (upon receipt of an advance payment and (or) payment in installments), then the advance payment and the actual funds received are indicated on the cash receipt (CSR).
At the final settlement, taking into account the previously provided advance payment, the mandatory details provided for in Article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ are indicated on the cash receipt. At the same time, the amount of payment in cash and (or) electronic means of payment for goods, works, and services sold indicates the funds actually received without reference to specific product items. The amount of previously received advance is not reflected. The Russian Ministry of Finance clarified this in a letter dated April 28, 2017 No. 03-01-15/26352.
According to experts from the Federal Tax Service of Russia, the level of detail in the name of a product should allow identification of a specific product or service. For example, indicating several products under a common group, for example “Soup”, will be incorrect. It is worth indicating “Chicken soup 500 g”. It is also possible to indicate the manufacturer, volume, weight and other characteristics of the product.
Procedure for registering cash register equipment
The cash register is registered within a period of 5 working days from the moment the tax authority receives documents from the individual entrepreneur. Upon receipt of the necessary documentation, tax authorities are obliged to immediately inform the entrepreneur about this.
Moreover, if the inspection finds shortcomings in the documents submitted for registration (in particular, not all documents have been provided or the application has been drawn up incorrectly), then the individual entrepreneur must eliminate them within 1 business day after receiving the notification letter. If he does not have time, then the tax office does not register the cash register.
Equipment Inspection
Before starting to register the cash register, tax officials inspect the cash register. Before the inspection, tax officials agree with the individual entrepreneur on a specific time for checking this device.
If the individual entrepreneur does not show up for inspection of the equipment in a timely manner, registration will be denied. Also, inspection of the cash register is carried out together with a representative of the supplier.
Registration of KKM
If, based on the results of the inspection, the tax inspectors have no complaints about the cash register equipment and the documents presented, then the registration of this device occurs when the data is entered into the cash register book, which is maintained by the tax service.
In the passport of this equipment presented to the individual entrepreneur, tax officials make a note about its registration. After this, the individual entrepreneur receives an accounting coupon, a cash register registration card and the documents that he submitted for registration (application, cash register passport, etc.).
Tax service employees also certify the cashier’s journal presented to the individual entrepreneur.
At the moment, registration of cash register equipment is free.
Deregistration of a device
If an individual entrepreneur puts the cash register equipment on the shelf and does not use it, then it must be deregistered.
Deregistration of this equipment occurs in the following cases:
- if an individual entrepreneur replaces the old cash register with a new one;
- if the period for using the cash register has expired (the cash register has been removed from the register of the Russian Federation);
- if there was a change in the owner of this equipment during sale, etc.;
- if an LLC or individual entrepreneur has closed, however, the cash register equipment is still present in the register of the Russian Federation.
Documents for deregistration of the cash register
When deregistering cash register equipment, the individual entrepreneur must present the following documents to the tax authorities:
- an application in the established form for deregistration of the cash register;
- passport for this equipment;
- registration card for this equipment;
- journal of the cashier working in the operating room (form No. KM-4);
- for an entrepreneur - a book in which expenses and income are kept track of;
- for LLC - cash book;
- a report that reflects the fiscal memory of the cash register (the last check punched through the cash register);
- act (form No. KM-2) from the Warranty Service Center.
The list of documents may change due to the emergence of new questions from tax authorities. In this case, the taxpayer needs to find out in more detail from the tax authority at the place where the cash register is registered.
When deregistering a cash register, the tax officer checks information among themselves, taken from fiscal memory reports and from the journal of the cashier working in the operating room. In this case, a mechanic must be present in the room. The individual entrepreneur must notify the mechanic in advance about the inspection so that he is free and can come to the tax office.
After the tax officer has checked the cash register, the mechanic can close the fiscal memory unit. From this moment on, the cash register will no longer print receipts.
The tax officer returns the fiscal memory block back to the entrepreneur. The individual entrepreneur must have it for 5 years.
How to punch a receipt when providing services?
Taxcom OFD specialists explain that a mandatory detail of a cash register receipt is the name of the services (if the volume and list of services can be determined at the time of payment), which must be reflected as correctly as possible. It is better to take the name of specific types of services from the contract with the client or from the price list of services.
Experts clarify that the name of the product in the cash register receipt must correspond to the labeling of the product, i.e. contain information that will allow the buyer to uniquely identify the product, including its type, grade or brand, weight or volume.
There are no specific requirements for indicating the name of the product and its details in the Federal Law of May 22, 2003 No. 54-FZ. Therefore, the cash register user has the right to independently determine the name. When forming the name of a product, taxpayers can be guided by the All-Russian Classifier of Products by Type of Economic Activity OK 034-2014 (CPES 2008), as well as the Technical Regulations of the Customs Union “Food products regarding their labeling” (TR CU 022/2011).
Documents for registering cash register equipment
In order to register a cash register, you need to write an application in the form that can be found in the order of the Federal Tax Service of the Russian Federation dated April 9, 2008.
An individual entrepreneur must provide not only an application, but also the following package of documents:
- passport of cash register equipment (which the individual entrepreneur should have received at the time of purchase of the cash register);
- cash register warranty service agreement.
The individual entrepreneur must conclude a maintenance agreement either with the cash register seller himself or with a warranty service center authorized by the manufacturer of this equipment.
The originals of these documents must be presented to the tax authorities. If the taxpayer does not provide them, registration of cash register equipment will be denied.
Also, when registering this technique, tax officials will ask the entrepreneur to show his passport, and a legal entity - a document that reflects the taxpayer’s authority to act on behalf of the organization (in particular, the minutes of the general meeting of the LLC).
If the documents were submitted by a representative, then when confirming authority, you must show the tax inspector a power of attorney.
Shift closing report
At the end of the working day, the cashier must close the shift (zero the cash register and hand over the cash to the director) and generate a shift closure report (analogous to a Z-report) at the end of the calculations.
The shift closure report must contain the mandatory details specified in Table 32 of Appendix No. 2 to the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] In particular, the settlement address, the registration number of the cash register, the number of cash register receipts (BSO ) per shift, total number of fiscal documents per shift, etc.
At the end of work, the cashier must turn off the cash register, hand over the keys and other accessories.
