Work on cash register without problems
Many accountants now have to master previously unfamiliar equipment - cash registers. Let's figure out what you need to know to avoid claims during the inspection.

V. Yashina, auditor

How to work on cash registers is described in the Standard Rules for the Operation of Cash Registers (approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). Despite the fact that they relate to settlements with the population, they can also be used in settlements with companies.

Please note: the company must familiarize the cashier-operator with these rules against signature. In addition, you need to conclude an agreement with him on full financial responsibility. For each cash register, a cashier-operator journal is kept (form No. KM-4). The cashier daily enters data into it about the initial and final amounts entered and the revenue for the day.

Before working on a cash register, it must be programmed so that it prints checks with the necessary details.

A technical service center specialist can set up the machine.

Details are mandatory and optional.

Required details include:

• name and tax identification number of the company;
• KKM serial number;
• serial number of the check;
• date and time of purchase;
• purchase price;

Additional details, for example, include:

• sections;
• highlighting taxes on checks;
• cashier passwords.

Sections can be divided into departments or customer groups. For example, a breakdown by client could look like this:

• 1st section - for settlements with individuals(sales tax is indicated on receipts);
• 2nd section - for settlements with companies (VAT is shown as a separate line on checks);
• Section 3 - for settlements with entrepreneurs (VAT and sales tax are printed on checks).

Beginning of work

After turning on the machine, you need to check the date. On most electronic cash registers it is installed automatically. On other models it must be installed manually. The date cannot be earlier than the date of the previous Z-report. Otherwise, the cash register will not switch to the current operating mode.

Please note: the date and time on checks must comply with the requirements established in Government Decree No. 23 of January 8, 1992 “On the procedure for calculating time in the territory Russian Federation"If the time deviates from the actual time by more than five minutes, tax inspectors will try to regard this as not application of KKM and fined.

Before you start working, you need to make sure that the machine prints receipts clearly. To do this, you need to print a check with a zero amount. It is also used to check the accuracy of time and date. As long as no purchases have been made, this data can be corrected.

Nil checks must be kept until the end of the day.

Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a certain key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.

On the simplest cash registers, checks are written like this. The cashier types the purchase price on the cash keyboard, presses the section number, and then the “Enter” key. A cash register can also provide functions such as entering prices using a barcode, calculating a subtotal (when the cashier enters the amount received from the buyer and the machine counts the change), working with discounts (surcharges), etc. Note:

cash receipt

If the cashier punches the wrong amount, you must knock out the correct receipt and give it to the buyer. An erroneous check must be canceled (torn) and kept. At the end of the day, a return certificate is issued for such checks (form No. KM-3). The act must indicate the number and amount of incorrectly punched checks. Checks must be pasted on a piece of paper or attached to a document and submitted to the accounting department.

The amount erroneously entered for the day is indicated in column 15 of the cashier-operator’s journal.

The revenue from the operating cash desk for that day is reduced by this amount.

If the buyer returns the goods, money is issued from the main cash register. At the same time, he must write a statement stating that he asks to take the goods back and return the money to him.

The cashier-operator must draw up an act for the return of the check (form No. KM-3). Money is issued to the buyer using a cash receipt order.

The amount erroneously entered for the day must be indicated in column 15 of the cashier-operator’s journal.

Cash receipts for the current day are reduced by this amount. If the receipt for the return of the goods is brought on another day, then this is no longer reflected in the cashier-operator’s journal.

If the cash register is not working, you need to turn it off and call the administrator to register the end of the shift. In the cashier-operator's journal, you must indicate the time and reason for completing the work.

X-report . It is used to preliminarily check whether the cash in the cash register matches the entered amounts. For erroneous checks, a return statement is drawn up (form No. KM-3). At the end of the working day, the cashier-operator removes

Z-report

. This operation records the accumulated total of the entered amounts in the machine’s memory and closes the fiscal shift (resets the daily revenue counter to zero).

Z-reports taken must be kept for five years. Together with zero checks, it is better to paste them in one place, for example, in a special notebook. If you deregister the cash register, tax office may require them for verification.

Preparing for work

The procedure and conditions for the use of control cash register equipment regulated, as well as by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 "" (hereinafter referred to as the standard rules), which is applied to the extent that does not contradict. At the same time, according to the clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia, the standard rules are not subject to mandatory use organizations and individual entrepreneurs who have switched to the new procedure for using cash register systems ().

Cash register is used at the place of settlement with the buyer at the time of settlement by the same person who makes settlements with the buyer, with the exception of settlements made by electronic means of payment on the Internet. At the same time, cash registers, intended for use only when making payments by electronic means of payment, are used only for such calculations. A automated systems for BSO are used only for making payments when providing services ().

Before starting to work with the cash register, the cashier is given the keys to the cash register and the cash drawer (if any), small change coins and bills in the amount necessary for settlements with customers, accessories for operating and servicing the machine. To record money issued by a cashier from the organization's cash desk to other cashiers or an authorized person (distributor), as well as to record the return of cash, the Book of Accounting for Cash Accepted and Issued by the Cashier is used.

If necessary, you should instruct the cashier on measures to prevent counterfeiting of checks (encoding of checks, a certain color of the used receipt tape, maximum check amount, etc.).

After making sure that the machine is in good working order, you can instruct the cashier to start working.

When starting work, the cashier must:

• check the presence of a receipt tape and, if necessary, insert a new one;
• turn on the machine and check its operation by receiving a zero check;
• print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt tape and the correctness of the date and numbering (zero checks are attached at the end of the shift to the cash report;
• wipe the casing with a dry cloth and install a sign with your name on the buyer’s (client’s) side;
• place the equipment necessary for work.

Working with CCP

IMPORTANT


Non-use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment, entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement made without the use of cash register, but not less than 10 thousand rubles; on legal entities– from three-quarters to one of the amount of the settlement made using cash and electronic means of payment without the use of cash register systems, but not less than 30 thousand rubles. ().

During the working day, the cashier-operator or other financially responsible person (controller-cashier, waiter, seller, bartender, order taker, etc.) is obliged to:

• provide careful care and careful handling of the machine, keeping it clean and tidy;
• carry out operations of entering amounts in accordance with the operating instructions for this type of cash register;
• for one buyer (client), determine the total amount of the purchase, service according to the cash register indicator or using counting devices and tell it to the buyer (client);
• 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, in enterprises Catering indicated on the menu or price tags in the following order:
• clearly state the amount of money received and place this money separately in full view of the buyer (client);
• print a check;
• 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).

IMPORTANT


Please note that pre-printing of receipts, which was used in online stores, is prohibited, since the cash receipt issued to customers must contain the mandatory details provided for. One of these details is the date and time of calculation.

In accordance with the letter of the Ministry of Taxes and Taxes of Russia dated July 20, 2000 No. VNK-6-16/549 "", the date and time on a punched cash register receipt should not differ from the real time of receipt of money by more than 5 minutes. A similar conclusion is contained in.

If the check is punched earlier than 5 minutes before the actual time of receipt of money or the buyer is given a copy of the cash register receipt, then this can be regarded as non-use of the cash register. Thus, couriers of online stores are required to carry and use cash registers when receiving funds from the buyer ().

The cashier-operator is prohibited from:

• remove the cash register without the permission of the administration;
• do not issue a cash receipt to customers;
• allow unauthorized persons into the cash register premises to the cash register machine, except for the manager, accountant, duty administrator and, with their permission, a technical specialist or supervisory person to check the cash register;
• leave the cash register without notifying the administration and without turning off the cash register, without locking the cash register or cash register. If it is necessary to leave the cash register, all keys (for the booth, working key for the cash register and cash drawer) must be kept by the cashier;
• independently make changes to the cash terminal operating program;
• have personal money in the cash register and money not accounted for through the cash register (except for change money issued before starting work).

The cashier has the right:

• during the shift, at the direction of the manager, change the code, apply stamps and impressions;
• receive printouts from the cash register.

Errors and malfunctions when working with CCP

In case of a cashier-operator error:

• if you enter the amount and it is impossible to redeem the check during the shift, the unused check is activated at the end of the shift;
• in issuing change to the buyer (client), if a dispute arises, the buyer has the right to demand that the administration remove the cash register;
• draw up and draw up, together with the administration of the enterprise, an act in the KM-3 form on the return of money to buyers (clients) for unused cash receipts, cancel them, stick them on a sheet of paper and, together with the act, submit them to the accounting department;
• record in the “Cashier-Operator Book” the amounts paid on checks returned by buyers (clients) and the number of zero checks printed on the day.

It should be noted that the cashier-operator can issue money on checks returned by customers only if there is a manager’s signature on the check and only on a check issued at this cash desk.

EXAMPLE

When changing the fiscal data operator or making changes to the information entered in the cash register when generating a registration report or a report on changing registration parameters, the user, through software The cash register must generate a report on changes in registration parameters. In this case, all generated fiscal documents for which confirmation from the fiscal data operator has not been received are transferred to the fiscal data operator ().

If a malfunction occurs, the cashier must:

• turn off the cash register;
• call an administration representative using the alarm system installed in the cabin;
• together with a representative of the administration, determine the nature of the malfunction;
• in case of unclear printing of details on a check, or a check not being issued, sign the check together with a representative of the administration (if the check is not issued, get a zero check instead), indicating the correct amount on the back (rubles in words, kopecks in numbers);
• If further work is impossible due to a malfunction of the cash machine, the cashier, together with a representative of the administration, formalizes the end of work on this cash machine in the same way as at the end of a shift, with a note in the “Cashier-Operator Book” for this cash machine the time and reason for the end of work.

If the cashier cannot eliminate the malfunction, the administration calls a technical specialist, making an appropriate entry in the log of calling the technical specialist and recording the work performed.

Finishing work with CCP

When the business closes or upon the arrival of the cash collector, if he is scheduled to arrive before the business closes, the cashier must:

• via CCP, generate a report on the closure of a shift ();
• 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 senior (chief) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank's collector).

A representative of the administration, in the presence of the cashier, takes meter readings and receives a printout. The administration representative signs the printout, indicating on it the type and number of the machine, the readings of sectional and control meters (registers), daily revenue, the date and time of completion of work.

Based on the meter readings at the beginning and end of the shift, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and the control tape (if available). It must coincide with the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag with the final check of the cash register.

Based on the results of the audit, the administration of the enterprise, in the event of a shortage of funds, must take measures to recover it from the guilty persons in the prescribed manner, and if there is a surplus of funds, enter them into accounting and attribute them to the results economic activity.

Having completed the registration cash documents, the cashier performs between-repair maintenance of the machine and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment.

After performing maintenance, the cashier:

• closes the cash register with a cover, having previously disconnected it from the power supply;
• hands over the keys to the cash register or cash register to the director (manager) of the enterprise, duty administrator or senior (chief) cashier for safekeeping against receipt.

Used cash receipts and copies of sales receipts are kept by financially responsible persons for at least 10 days from the date of sale of goods on them and verification of the sales report by the accounting department.

Any work at the cashier's place begins with refueling the cash register. To do this, a tape is inserted into it, onto which a special marking is applied containing the device number and its type. The tape also contains the date of operation, exact time inclusions. First, the meter readings at the time the cashier arrived are recorded. Before the first operation, all statistical data is certified by the operator or shift manager.

Next stage consists of checking the CCP date. Most electronic cash registers perform automatic installation and date verification. But some mechanical models require manual checking. On average, the date should be no earlier than the last Z report. Otherwise, it will be impossible to start the current work.

All standards and requirements for setting and monitoring time and date are contained in the Decree of the Russian Federation, which was issued in January 1992. If a time deviation of 5 minutes or more is noted on the cash register, then during a tax audit, employees are subject to a fine for not using cash registers.

Opening a shift at the cash register

When opening a shift, the cash register is checked for functionality. For this purpose, a test receipt is printed. If necessary, several checks can be printed with a zero amount on them. The main task of a zero check is to check the clarity of the print, the quality of the designation of details, dates, and check digits. Before you start punching real numbers into the cash register operation, you can make adjustments to the date and time. Trial checks are stored until the end of the operator's shift or the completion of the department's work. They are attached to the report from the cash register.

After this, the X-report is printed. It is of an intermediate nature. When it is printed, the current amount is not reset. The current meter readings are printed on the X-report. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in column 9 of the Journal for the previous day with current data. They are also recorded in the Operator’s Journal for the current day in column 6. During the operator's work, several X reports are taken. They are designed to control the incoming funds into the cash register. They are also printed when part of the proceeds is deposited. The number of X-reports punched per day is not limited. It does not affect work statistics, but helps the cashier track the correctness of settlement transactions.

X reports vary in type. They can be removed in sections, based on the results of the shift or the final result. They monitor the presence of shortfalls or excess funds at the checkout. When printing the report, the value is compared with the current cash in the cash register box.

The simplest models print a receipt only after the cost of the product has been entered and the enter key has been pressed. Most cash registers have cost entry via barcode. It is also possible to carry out intermediate operations, calculate change from the amount received, and apply discounts on special cards.

A receipt confirming the purchase is given to the buyer at the time the cash is collected. It is considered incorrect to issue a receipt at the time of delivery of goods. The operation of punching a check is significantly different when the payment is made by non-cash method (bank cards, checks, coupons).

Advance system

When working as entrepreneurs, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in part. This phenomenon is called advance. The tax system insists that a check from the cash register be issued for the advance payment. If part of the amount has been received, and the remaining cost is paid upon receipt of the goods, then a separate check must be issued for this amount. Thus, the entire cost of goods and services must go through the cash register.

Some entrepreneurs do not agree with this arrangement. They note that the sale occurs only when the goods are transferred, therefore, the advance payment does not go through the cash register. But in this case the situation is disputed in court.

Power outage (light) when working at the cash register

Situations often arise when electricity is cut off in premises. If the machine does not work, then entrepreneurs or cashiers must stop working until the light turns on. Reporting in OKUD form No. 0700003 is not allowed, since it is not specified in the law. According to the letter dated April 19, 2005 “On the use of cash register equipment when making cash settlements with the population” and other legal documents, the court makes a condemnation decision if the check was not punched during a power outage. There are known cases where an entrepreneur was fined up to 30 thousand rubles for the absence of a receipt, especially if there are cash registers that operate without a direct connection to the power supply.

The wrong amount appears on the check

When working under load, situations arise when the wrong amount is printed on the check. In this case, you should re-issue the check for the correct value. The erroneous check is retained until the end of the work in a canceled form. When closing a shift and submitting a daily report, they are attached and drawn up in one document. It is called the Act on the return of funds to customers for unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number of the cash register. The Application program column contains information about the program that is used to record goods and maintain accounting for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The cashier line must contain information about the personnel number of the operator who submits the reports and entered the cash receipt incorrectly. The act also contains information about the check number and the amount that was entered on it. The check itself is pasted onto the sheet and attached to the act.

The act itself is certified by the cashier and the entrepreneur. If the head of the enterprise himself is at the cash register, then he signs and approves the act independently.

Returning goods through the checkout

Documents are drawn up in the same way in case of returning goods if defects are discovered. The Law “On the Protection of Consumer Rights” of February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods if significant shortcomings and defects are detected. Returns are made within the warranty period, which is no more than 2 years. Returns of goods can be made without a sales receipt or other documents confirming the purchase. According to paragraph 5, paragraph 18 of the article, the store does not have the right to refuse the buyer, but may require writing a personal statement indicating passport details and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular branch of the store.

Products that are not suitable for the buyer for a number of reasons are also subject to return: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been used, has no defects and the documents for it have been preserved. When contacting the store, you must provide tags and the receipt used to make the purchase. The reason why the failure occurred is also indicated. The documents can be: warranty card, cash or sales receipt, control tape, which can be requested from the entrepreneur. On average, it should last for five years.

When returning a purchase on the day of purchase, you can present a cash receipt. In this case, the cashier or operator who issues the return puts a signature on it. After this, a document on the return of the goods is drawn up. He wears a casual uniform. After the documents are completed and signed by the entrepreneur or manager, the cashier can give the buyer cash. Next, you need to draw up an act that is responsible for returning the amount of money to the buyer. The procedure for registering the act was described above. The act is drawn up in accordance with all the requirements corresponding to form No. KM-3. The refund amount is recorded in column 15 of the operator's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if a check is brought in on a day other than when the return is issued, then it does not go through the documents.

Ending the working day at the cash register

At the end of the work shift, an X-report is printed. It serves for preliminary verification of the status of the cash register and cash. After this, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from random access memory cash desks to the fiscal office. As a result, the daily revenue is reset to zero and the fiscal shift is closed.

The Z-report serves not only to display the current amounts that passed through the cash register during the working day, but also to show the number of returns. It displays applied discounts, canceled purchases and other information. As a result, the daily revenue in the cash register must correspond to the information that is shown in the control figure of the report and the amount that was handed over to the entrepreneur. Revenue can be delivered several times during a work shift. The frequency of collecting money depends on the volume of purchases made. When collecting funds, a cash order is issued. It has the form No. KO-1. In this case, the cashier keeps a receipt indicating how much was deposited. If the manager performs the functions of a cashier, then he can do without depositing funds and filling out an order.

All reports taken from the cash register have a serial number. As Z-reports are taken, the number increases by 1. All reports, regardless of their type, are saved throughout the day and stored in separate documentation. They are attached to the cashier's daily report at the end of the shift.

At the end of the shift, the cashier issues a certificate. It has form No. KM-6 and wears a reporting form. Data for reference is taken from the final Z-report. The main task is to indicate in it the value of the cash register counters, daily revenue, and returns made. The dates and number of receipt orders in the case of the work of the entrepreneur himself are not issued. If the proceeds are handed over to the bank to the collector, the fields “Delivered to the Bank” and the receipt number are filled in.

If there are several machines operating at a point of sale, a summary report is created at the end of the working day. It has the form No. KM-7. It contains data received from the Certificate reports of all cashiers. More details about it can be found in Resolution No. 132.

After the cashier has completed the shift and taken the Z-report, he is obliged to make entries in the journal about the value of the cash counters at the beginning and end of the shift. They are noted in columns 6 and 9. Also in column 10 he enters the daily revenue. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or general manager.

All journal entries are made using Z-reports. If there is no revenue for the day, a zero report is issued. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After this, the serial number of the report is entered. Columns 4 and 5 are intended for them. Point 11 of the journal contains information about cash handed over to the entrepreneur or general manager. This column contains data on the amounts that the manager withdraws from the cash register for various reasons.

To enter information about purchases that were made by bank transfer (credit and bank cards), there are columns 12 and 13. The total cost of all such purchases is entered in them. Section 15 of the journal is intended for recording funds that were returned for goods or entered incorrectly.

All data that was entered into the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. Columns 8, 17 and 7, 16 are intended for this, respectively. If the company does not have a separate cashier, the manager can leave a signature only in columns 7 and 16.

All information that confirms the transfer and receipt of funds, such as the cashier’s journal, z-reports for all working days, control tapes and other papers, are stored for the period established for storage primary documents. It is at least 5 years. All responsibility for storing information falls on the entrepreneur.

When removing KKM from registration, the tax office has the right to request for verification all documents confirming the passage of funds through the cash register.

An online cash register is a cash register that is equipped with a built-in fiscal drive that is capable of transmitting information about financial settlements to regulatory authorities in real time. When committing monetary transaction The data is immediately received by the tax service and stored on its computer servers. Such equipment only works if you have access to the Internet.

What does an online cash register consist of?

To understand in more detail the principle of operation of such equipment, you need to know what main components it consists of.

It is based on three parts built into the case with buttons on the outer surface:

1. A device designed for printing receipts.
2. Fiscal storage. It ensures the signing of checks, their encryption for the fiscal operator and decryption of data from him.
3. LAN card. It provides the ability to connect the cash register to the Internet. It has special connectors for connecting cable or wireless Internet.

Working with online cash registers

Not everyone knows on what principle the online cash register works and how data is transferred to the Federal Tax Service.

How the online cash register works:

1. The seller, calculating the buyer, enters the amount using the keyboard and presses a button to print the receipt.
2. The amount entered in the receipt and other information related to the sale (name of product, quantity, etc.) are transmitted in encrypted form to the fiscal data operator. This is an intermediary with whom the entrepreneur enters into a service agreement.
3. The operator checks the information and confirms its receipt.
4. The fiscal operator sends the same information to the Tax Service, and it is stored there for at least 5 years.

The whole process takes a few seconds, as the system works automatically.

Important! The entrepreneur signs an agreement with the fiscal operator after purchasing the online cash register, when installing it. The service company must be accredited by the tax service.

Requirements for the online cash register

The Tax Service maintains a special register of online cash registers approved for use. This list can be viewed on the official website of the Federal Tax Service. This list includes equipment that meets state standards. When purchasing cash register equipment, entrepreneurs need to know the following modern requirements that apply to online cash registers in accordance with Article 4. Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment...”:

1. The case must have a serial number designation.
2. A receipt printing device must be installed inside.
3. The device must have a clock capable of displaying real time.
4. The device must support the operation of the fiscal drive and the transfer of entered information to it.
5. The device must support the function of generating fiscal documents in electronic form.
6. The cash register must support printing paper checks (an exception for online stores, since they send checks in electronic format).

How do online cash registers differ from old-style cash registers?

The main difference between new generation cash registers is that they support the function of connecting to the Internet and transferring data from the fiscal drive to the tax service. But there are several more significant differences that provide them with advantages over old cash registers. A comparison of the differences is given in the table below.

Thus, new generation devices are capable of transmitting information via financial calculations to the tax service via the Internet. There is no longer any need for maintenance from the centralized service center. This ensures a reduction in on-site tax audits of entrepreneurs. Also, a check issued by online cash desks contains a maximum of information that ensures the protection of the rights and interests of consumers.

How to use the online cash register

To start working with online cash registers, you first need to buy a device and register it with the Federal Tax Service. To avoid subsequent problems, it is important to understand how the process occurs and where to start:

1. You buy a cash register that is included in the official register of online cash registers approved for use.
2. You sign an agreement with a fiscal data operator accredited by the tax service.
3. Register the model online through the OFD or Federal Tax Service website.
4. Set up the device for operation (connect the Internet to it).

Step-by-step instructions for working at the checkout are as follows:

1. The seller counts the amount of purchases, displays the total and receives money from the consumer in cash or non-cash form.
2. The required amount is entered at the checkout.
3. A receipt is printed and issued to the buyer without fail.
4. At the client's request, the seller creates electronic check.

At this moment, the fiscal operator receives information about the transaction performed, and then stores it on his server. Once a day, he transmits all data to the tax service.

How to receive an electronic check:

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1. The buyer provides information about a telephone number or email address.
2. An electronic receipt is generated and a link to it is sent to the buyer.
3. The data can be decrypted by scanning the QR barcode contained in each receipt. To do this, a special application from the Federal Tax Service must be installed on your smartphone.

If an erroneous receipt is generated and it has already been printed, nothing can be changed. The data will be sent to regulatory authorities. In this case, it is necessary to complete a return operation, which is also transferred to the Federal Tax Service. Such erroneous receipts must be retained and submitted to the Internal Revenue Service upon request.

At the beginning of working hours, the cashier must open a shift by printing a shift opening report, which indicates the date and name of the cashier. At the end of the working day, you need to carry out the shift closing procedure. During the procedure, data on the closure of a shift, the number of checks, the amount of transactions, types of transactions (cash or bank transfer), etc. are transmitted to the OFD. The menu for different cash register models is different, but the principle of operation is the same for all.

To make the process of use more understandable, watch the video instructions for working with online cash registers.

Video about online cash registers

Cashier job description

Activity individual entrepreneurs and organizations are controlled by the tax authorities online, so making mistakes when working with the cash register is highly undesirable. This may raise a number of questions on the part of controllers and lead to an on-site inspection.

For financial and settlement transactions financial liability is borne by the cashier or salesperson. When hired by an individual entrepreneur or other institution, they are trained to work with the cash register, and upon registration, they are given job description for reference. According to many employer policies, a cashier's responsibilities include the following:

1. Correct calculation of buyers.
2. Mandatory delivery of change in full.
3. Careful handling of funds.
4. Resolving disputes with customers (return of goods and funds).
5. Collection and delivery of collections.
6. Control over the workplace (the presence of unauthorized persons at the cash drawer must not be allowed, leaving workplace, work without a receipt tape, etc.).
7. Opening shift.
8. Closing the shift and transferring proceeds to the appropriate persons.

Responsibility for cash, their surplus or shortage is borne by the cashier. If mistakes are made, management has the right to impose fines in accordance with the internal regulations of the organization.

Working with the online cash register is easy and simple. For the seller and ordinary consumers, the process of exchanging information with regulatory authorities is invisible, so in reality everything looks as usual.

Speaking in simple language, KKM is a cash register or cash register system, which today is equipped with any store or a store. But, of course, the use of cash registers is not limited only to them: the devices are also successfully used outside the commercial sphere.

What are there

Cash registers vary in design. Exist:

• An autonomous cash register is a highly specialized device, the functionality of which can be expanded solely by connecting additional equipment I/O By the way, this group also includes devices that operate without a continuous connection to an outlet.
• Passive system cash register - cash registers cash register machines, which function as part of a computer system, but do not know how to manage it.
• Active system cash register - these cash registers can not just work in a cash register operating system, but also to manage it. To the group of active systems (they have all the capabilities of desktop computers for storage, input-output and data processing). The active system cash register is universal and functional. At the same time, it can be used as a functional passive or autonomous cash register system.
• A fiscal registrar is a cash register machine capable of functioning only as part of a cash register system, receiving and recording information data through a communication channel.

All these devices have one function - to make calculations and issue a cash register receipt. Equipment that can be purchased is on these pages:

Components of KKM

EKLZ block

The EKLZ block is an autonomous storage device in a cash register. It stores almost all data about the operation of the cash register: from the opening of a shift to each punched check.

Fiscal memory

Fiscal memory is one of the main elements in cash register. It contains data such as TIN and consumer registration number, tax inspector password, number of the last “fiscal” report taken, and so on.
It is impossible to work on a cash register without fiscal registration, because its sign is indicated on each check.

Control tape

This part of the cash register machine comes in two types: paper (it stores information about each purchase) and electronic (EKLZ - electronic secure control tape).

Important! The cash register control tape should be stored for quite a long time (for five years) regardless of whether you use a cash register or not!

Cash register: how to work with it

Start of work

Before you start operating the cash register, you need to insert a control tape into it. It is necessary to indicate several additional data on it, in particular the type and number of the cash register, timing and data of sectional meters. After this, the operator and cash administrator certify the readings on the tape.
You also need to make sure that the cash register prints receipts well.
Then an interim report is made on the cash register, which shows the non-zeroable balances of the finance counters (by sections and by general totals).

Then they run the X-report (interim). It shows non-zeroable balances of cash counters (by sections and by total). Each machine has a certain key combination for generating an X-report (for example, pressing “Shift” and “X” at the same time). These indicators must coincide with the figures recorded in column 9 of the cashier-operator’s journal for the previous day. They are reflected in column 6 as data at the beginning of the current day.

On the most standard types of control cash registers, checks are punched as follows. The employee types the cost of the purchased item on the keyboard, presses the section number, and then the “Enter” button. The cash register also provides such functions as determining the cost of a product by barcode, calculating a subtotal, working with discounts, and so on.

End of shift

At the end of the working day, you must first print a report. It is used to check the preliminary compliance of the money in the cash register with the punched amounts. A return statement is drawn up for incorrect checks.
Then the final report is taken from the cash register and the fiscal shift is closed (the revenue counter for the day is reset).

The importance of KKM maintenance

After registering in government agencies According to the requirements of Russian legislation, cash register accounting must be put on quarterly maintenance. When checking by the state tax service, an unattended cash register will be punished strictly - violators are subject to the same penalties as for a broken check.

Well, you already know where to buy cash registers. Call!