Once upon a time there was an old man and an old woman, they had a daughter, Alyonushka, and a son, Ivanushka. An old man...
In our era of total informatization of society, the state is doing everything to ensure maximum control over cash flows. This is typical for all countries of the world, and Russia is no exception.
However, you should not consider this unit solely as an expensive burden - working on a cash register and cash registers have a number of advantages for business. If, of course, you use it correctly.
For this, we will dedicate one of the sections of the article to instructions.
Legislators in 2016 introduced new norms and concepts in the field of CCP into Russian everyday life. The second part of the article - short review these legislative initiatives.
The reform is being carried out, as always, under the pretext of deregulation, but it incurs additional costs for businesses. Among them, for example, the mandatory use of a fiscal accumulator and an electronic check.
What is it and how work with cash register on new system ? All this requires clarification.
Background and instructions for working on a cash register
Nowadays, the question “how to work on a cash register or cash register” causes entrepreneurs a lot of indignation and complaints about extra expenses. But they are installed all over the world, and there is no such resistance there.
So, after all, is CCP (cash register equipment) a punishment or an advantage?
Now it's hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.
At first, officials were categorically against such incomprehensible innovations, although they gradually gave up, agreeing to make a CCP and KKM mandatory for all.
Since that time, working on a cash register has become part of the routine of any more or less large one.
1) KKT and KKM - where did they come from on our heads?
It should be noted here that the first mechanical analogues of cash registers and cash registers as a whole appeared back in 1875. Moreover, there is exact date"birth" of the first cash register - July 13, 1875, Massachusetts, USA.
David Brown, the “father” of all modern CCPs, acted as Papa Carlo, who “cut out” the mechanical first-born. He first applied his invention in 1879 in the main department store in New York.
KKT - it was whole system where work on the cash register spawned new class or, rather, a new profession - a cashier.
There they not only counted buyers, but also sent goods on special hanging boxes.
Each cashier sat like a spider in the center of the "web" - these were the ropes along which these hanging boxes moved within the framework of a common giant cash register. The cash register was the main, but only part common system KKT.
Agree, after such a description of the work of those cashiers, it’s somehow not good to complain about working with modern automatic systems.
Working on a cash register allowed to establish tight control over the cashiers contributed to the optimization of all processes in the store. These factors led to an increase in the profitability of the department store by almost a third.
Having learned about such a miracle device, and preventing the theft of employees, many wanted to get their own CCP.
However, due to the high cost, at first only large retail chains and only in the USA could implement CCPs - as they were then officially called, cash registers, KKM (in Russia, by the way, for some reason the name cash register equipment is accepted - KKT).
However, after only a decade of work on cash registers, CCPs spread throughout the Old World, covering both sides of the Atlantic. Already not only large, but also smaller businesses used cashiers with cash registers.
Working on a cash register has become part of the cultural tradition in the West.
2) Working on a cash register in the twentieth century
Implementation of CCP and CCM began in Russian Empire, but only in the twentieth century before the First World War itself, when working on a cash register was not very relevant (Revolution, you know).
A real cash boom happened only during the NEP period, and then in the 30s of the twentieth century, just before the Second World War, when around the Soviet Union managed to build 44 department stores.
But the war again prevented the introduction of CCP ... However, there was no business in the USSR, therefore we will not dwell on this in detail.
However, there was business in the West, and it felt quite good - CCP there received rapid development.
Work on the cash register improved every decade - cash registers became smaller and easier to use. Since the 1970s, the transition to electronic cash registers has begun.
Today in the history of KKT began new round development - transition to Internet technologies. From now on, work on the cash register is carried out via the Internet. Even if you, as a buyer, do not feel the difference, progress does not stand still.
The global reform of the CCP began 10-15 years ago in developed countries, and in 2017 it finally reached Russia, where, however, it met with a wave of indignation from small businesses.
3) The main nuances of working on a cash register in modern Russia
Where does the indignation come from, if all over the world it was business that implemented such systems, and the state only provided support? Is working on a cash register turned out to be unbearable for Russians?
How do Russian entrepreneurs differ from Western ones?
First, the mentality.
It just so happened that post-Soviet entrepreneurs are inclined to conduct business not publicly and even illegally.
If it were not for the tough position of the government, then the voluntary introduction of CCP in Russia would not have happened.
This is, in fact, to run the state into your pocket so that it can find out exactly how much revenue you received.
Working on a cash register is equal to a "magnifying glass" - the state sees all your ins and outs and can tax it.
This is one reason for the indignation, which, however, was not particularly voiced by anyone, because it promised problems with the fiscals.
The second reason is that the state has shifted all responsibility (including financial) for reporting, maintenance and purchase of cash registers to business.
If for a large and medium-sized enterprise this is in the order of things, then for a small one, buying an expensive cash register and working on a cash register, paying for its maintenance and other things can become a very noticeable expense item.
Do not forget that the introduction of new cash registers in Russia coincided with the collapse of the ruble: After all, CCPs are imported (or with imported chips), which means that their prices have risen sharply.
At the same time, small business incomes have declined. Where to get money? Hence the resentment.
However, frustrated entrepreneurs are still forced to implement CCP, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (IP) who work on the Unified Imputed Income Tax (UTII), because the people's anger turned into ordinary grumbling in the kitchen.
How to work with a cash register in Russia?
As we said in the preamble of the article, we will devote a separate section to the legal features of the “cash reform” in Russia (everything there, as always, is not entirely clear, therefore it raises a lot of questions). For now, let's focus on the technical part.
So, a modern CCP should perform several functions, among which the most important is issuance of a check following the results of a commodity-money transaction.
Sending an SMS with a check to the buyer or other newfangled details do not change the essence of the CCP - making a purchase and fixing cash flow between the store and the buyer (what money and for what goods were paid).
PS. Since 2003, how to work with a cash register in Russia has been regulated by Federal Law No. 54, which was supplemented with new rules in 2016: http://www.consultant.ru/document/cons_doc_LAW_42359.
This introduced the concept of online cash desks, the essence of which is that now all cash desks must be connected to the Internet and instantly send up-to-date data to special centers for collecting fiscal information.
Previously, cash desks could work offline (out of the network), and all information had to be recorded on a special control tape (in fact, an internal check, for use by the store itself).
In new models of cash registers, this tape is replaced by a special block - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.
This is necessary in case of interruptions with the Internet - the cash desk is turned off if there is no connection within 30 days.
Despite some innovations regarding the Internet, the principles of how to work with a cash register remain the same as they were in Federal Law No. 54.
As then, the legislation requires all entrepreneurs working with cash or payment cards to have a CCP (that is, in fact, for everyone).
Detailed instructions for working with a cash register
Entrepreneurs of the old school categorically oppose CCP, citing the fact that to understand all these buttons without outside help impossible.
However, the practice of their application since 2003 shows the opposite - mastering CCP is no more difficult than a modern mobile phone.
Rather, it is even simpler, since the set of operations in CCP is the same. As you know, the same set of actions is remembered very easily, forming muscle memory - the hands themselves will make the usual movements.
Earlier we wrote that CCPs are imported, therefore they are becoming more expensive, but this is not entirely true.
They may also be domestic production, however, the components in them are still foreign, so exchange rate fluctuations still affect the cost of CCP.
The first commandment of the future cashier is to read the instructions.
Only in our latitudes it is customary to first assemble the device without instructions, find "extra" details, and only then take up the study of the accompanying documentation.
All over the world start with a nested instruction - we will start with this.
1. When starting the machine...
Before the first launch, the cashier must perform several important actions:
- Then you need to check is the checkout cleared(zeroing is performed after each working day, when the daily proceeds are withdrawn from the cash register).
- In parallel with this, you need to pay attention to the time and date in the CCP - whether they are set correctly.
Check the integrity of the CCP, all its blocks.
There are no unimportant details in the cash register, but nevertheless, maximum attention should be paid to the integrity of the block where the cash is stored, as well as the fiscal drive.
All cash register systems must work, then work on the cash register will become as automated as possible.
You need to check all this by printing a zero check on the cash register, and preferably two.
This will not only help you check the date accurately, but also make it possible to check if the printing mechanism is working, if the ribbon is loaded, etc.
2. Turning on the cash register
If all the work with CCP is described step by step, then the instruction will be as follows:
- Inspect the CCP visually for damage, whether all blocks are closed, etc.
Turn on the device: some CCP models have a button on the rear panel, while others have to turn the key on the front panel instead of pressing the button (to the “REG” position).
The result of these actions should be an included scoreboard with four zeros.
Checking cash registers - experts recommend checking the printing of checks and the operation of all systems before the start of the working day.
To do this, one or two blank checks are printed by pressing the "Payment" or "Cash" button with zeros on the scoreboard.
Everything, the CCP is turned on and ready to go. This algorithm is repeated every time the device is started.
3. How to serve a customer when working on a cash register?
With the cash register up and running, it's time to get down to customer service.
This process can also be shown as a short instruction:
- If there are several goods, then all data must be entered in the CCP, as indicated in paragraph 1.
- Click the "Payment" or "Cash" button to complete the purchase - this will open the CCP block where cash is stored.
- Put the payment there or pay the customer change.
- Print a check (produced automatically) and give it to the client along with the goods.
If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately enter the computer of the cash register.
If not, the cost and product/category code must be entered into the cash register manually.
Modern cash registers also calculate the amount of change themselves: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.
Modern cash registers are also connected to a bank terminal for reading payment cards.
In this case, the terminal can issue one or two checks (depending on the bank).
If there are two, you give one to the client, and leave the second at the enterprise for reporting along with the cash register.
A modern CCP is capable of performing a number of additional functions.
For example, the "%" button allows you to sell products at a discount. At the same time, the discount is determined automatically, which allows the cashier not to rack his brains over changing the price.
You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and "%" - and you're done.
PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, products, spare parts.
4. Replacing the tape in the work with the cash register
The tape that your cash register turns into checks regularly ends. If your trading is brisk, then this can happen several times a day.
Such a situation, in fairness it should be noted, rarely happens - except perhaps in large retail chains with high traffic.
But even if you are a small individual entrepreneur, be sure that the tape in your cash register will end sooner or later. Working on a cash register assumes that you know how to change it.
Universal instructions for replacing the tape in the cash register (for more details, see the instructions for specific CCP models):
- Print a new ribbon from the block.
- Lift the CCP cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
- Pull out the old paper spool and put the new one in its place.
- Separate the edge of the inserted tape from the reel and insert it into the CCP holder with the unwinding down.
- Pull the edge of the tape, pulling it through the paper acceptor into the printer KKT.
- Close and secure the lid of the CCP.
- If excess paper is sticking out of your cash register, it is recommended to tear it off so that the edges of the check are even.
- The old tape is not thrown away, but sealed and transferred to the responsible person, or directly to the director for reporting on CCP.
To understand that your tape is running out, you need to carefully look at the checks - a pink line is applied at the end of the roll.
If there was such a line on the last check, then it's time to replace the fly.
Press the "Up" or "B" key to rewind the tape a little.
So it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues checks.
Despite the rather long description of 10 points, everything is quite simple and prosaic: I opened the lid, pulled out the old roll - inserted a new one, closed the lid.
Working on a cash register may seem complicated only at first glance - you just need to repeat this procedure a couple of times so that everything reaches the level of automatism.
The nuance is that it is practically impossible to replace the tape incorrectly - the device itself will “inform” you about this: either the lid will not close, or the paper will not come out where it needs to be, or the sensor inside the device will show “no paper”.
Just watch your device like a plastic pet that needs to be fed on time. Something like an old Tamagotchi toy.
How to work with a cash register in terms of legislation?
As we announced, the most difficult moment was left "for a snack" - the legal nuances of the use of cash registers in Russia.
First, let's answer the question - who can work for CCP.
Then we will describe the legislative innovations, and at the end we will summarize the estimate: how much does a cash register cost and how much will it cost to maintain it after the “modernization” of the legislation.
Answer #1. Who has access to the cash register legally?
To gain access to the cash register, all employees, except for the director, must conclude an agreement on full liability.
This should prevent theft and other adverse moments that may arise when working with money.
Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal Tax Service (FTS).
Important point- before opening cash desks in a store, at the beginning of the working day, the director of the institution or an individual entrepreneur must start the cash register counter and open its drive.
You also need to print a reporting receipt, which indicates total amounts at the checkout for the last day. It is important to check his testimony with an audit trail.
All reporting information is entered into this journal at the end of the working day. The director is also required to accept used ribbon and other consumables.
All reports and, in general, all documentation related to CCP, are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.
In addition, the legislation prescribes that the director / individual entrepreneur is obliged to:
- keep a cash book;
- draw up a new tape (enters in the journal the number of the cash register, the date the new tape was used, the testimony of the registrar);
- store spare cash and ink ribbons;
- issue keys for the drive to employees;
- store and give out tokens and small denominations under the report;
- and most importantly - at the end of the day to receive a cashier.
The cashier is obliged to accept the cash register and provide its elementary functions (customer service, replacement of tapes and issuance of proceeds at the end of the working day).
As you can see, the largest share of responsibility lies with the director and the responsible person (head of department), who will be responsible for receiving the proceeds and all operations with money and fixed assets of the enterprise.
Answer number 2. Innovations in work on the cash register in recent years
The main innovation in the legislative field of Russia in relation to cash registers is their transformation from the category of ordinary cash register equipment(established by the law of the Federal Law No. 54 of 2003) into the category of "online cash registers" (the norm is introduced by the law of the Federal Law No. 290 of 2016).
This is done both as part of the "modernization" of the state's fiscal policy, the transfer to modern Internet technologies, and for tighter control over business in order to increase tax revenues to the treasury.
From now on, all information will be sent to the fiscal authorities instantly, via the Internet, which means that it is much more difficult to do any manipulations with revenue.
Law No. 290 came into force on July 15, 2016: http://publication.pravo.gov.ru/Document/View/0001201607040160
In addition to switching to modern technologies, he introduced another innovation - the concept of "fiscal data operator".
These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all the fiscal information coming from the individual entrepreneur.
Despite the fact that the law has already entered into force last summer, the state has compiled a "Roadmap" for business, which gives time and opportunity to prepare for new requirements.
Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:
| № | Timing | Description |
|---|---|---|
| 1. | From 07/15/2016 to 06/30/2017 | Voluntary use of online cash desks in Russia is introduced - online cash desks and old cash registers work in parallel. |
| 2. | From 01.02.2017 | The registration of old CCPs is being terminated, but previously registered devices can still be used further. |
| 3. | From 07/01/2017 | All enterprises, except for individual entrepreneurs on UTII, are required to abandon old cash registers and switch to online cash desks. |
| 4. | From 07/01/2018 | From now on, those who were previously given a deferment by the government - individual entrepreneurs on UTII and on patents - should also switch to online cash desks. |
How to work in new conditions with a cash register?
If you have been working for a long time and you already have a CCP, then you need to check with the manufacturer if your “native” machine can be upgraded. This can bring you some serious savings.
But here it is important to ask not only about the technical side of the issue - about "hardware", but also about "software" - software.
The fact is that not all manufacturers can provide a suitable software approved by the FTS.
If you are just starting a business and you need to purchase such a CCP, then immediately pay attention to the software ("firmware") and the presence of elements such as a fiscal drive (older models had a tape).
Here you need to be careful not to unknowingly purchase a device that from 2018 will be unusable.
PS. Registration of a new / updated device is carried out through the website of the Federal Tax Service in personal account OFD. That is, simply through the Internet - https://www.nalog.ru/rn77/ip/interest/kkt
To enter the office, a novice entrepreneur will need a qualified electronic signature (QES).
The Registrar (IP) becomes responsible for that particular machine. He can use it himself, or delegate this right through an agreement (we already mentioned this) to the responsible employee - the cashier.
Asking price...
The issue of upgrading CCP to new standards remains open - it all depends on the manufacturer.
As for the acquisition new technology, then everything is more or less clear. At the current ruble exchange rate, the price of a cash register with an online cash desk function will cost from 18,000 to 32,000 rubles.
Why such a big difference? All because of volumes: than large quantity customers per day should be served by CCP, the more expensive it is.
By the way, the catalog of cash registers adapted to the new requirements is even on the website of the Federal Tax Service. It also contains data on the digital security of your data and other information.
The Federal Tax Service believes that even taking into account the new costs, the updated system leads to savings:
*Arguments of the Federal Tax Service.
To this should be added the prices for the services of fiscal data operators, and this is approximately 3,000 rubles per year (such an amount is due for each individual cash desk).
Seeing a number of connected but unattended cash desks in the store, you can estimate how much the owner pays for them. Yes, these are not the largest amounts, but still noticeable (especially for).
Is it mandatory for everyone to use a cash register at work?
Who can do without it - a representative of a consulting company will tell:
Will small businesses be compensated for working on a cash register?
The state has provided for the possibility of tax deduction (compensation) of these expenses for CCP.
However, there are a number of “buts” here: only individual entrepreneurs who have switched to UTII or use patents have the right to deduct, but they will be able to do this only in 2018 (for more details, see the explanations of the Ministry of Finance - letter No. 03-01-15 / 17988).
In fact, the system is designed so that only latecomers can receive deductions - those who could not do this earlier.
Recall that all enterprises, except for these individual entrepreneurs, must switch to online cash desks in 2017.
IP on UTII and patents must be transferred from July 1, 2018. Old cash registers cease to be registered from February 2017.
And only those individual entrepreneurs who register / re-register online cash desks in 2018 can receive tax deductions.
It turns out that before the beginning of 2018, either you do not need to start new business in general, or pay everything out of your own pocket.
Those who worked according to the old schemes will also have to re-register their cash registers at their own expense in 2017, since the registration period for the majority will already expire by the beginning of 2018.
In short, the system is designed in such a way that as few small entrepreneurs as possible can receive compensation.
However, there is a tax deduction system, and whether or not to take advantage of this opportunity is your right, not an obligation. In addition, the system was introduced not to increase budget expenditures, but to increase revenues (tax revenues).
Here, in fact, is all you need to know about how to work with a cash register in Russia after innovations 2016.
There doesn't seem to be much change. But for those who already have their own business, there can be a lot of hassle, as well as expenses.
However, not everything is so scary - the deadlines seem real. In addition, if small businesses have come to terms with the very idea of cash registers, then even more so with the transition to online.
Useful article? Don't miss out on new ones!
Enter your e-mail and receive new articles by mail
How to use the cash register in accordance with all the rules, avoiding violations of the law? The instructions for using the cash register are relatively simple, but it has its own nuances that you should be aware of. So, first things first.
Cashier's Book: Important Rules
For each cash register, except for equipment that is used individual entrepreneurs(IP), a cashier's book must be kept. It must be stored near the cash register. In this document, it is necessary to enter daily readings of the cash register cash flow. The cashier's book must be laced and numbered, and also approved by the signatures of the head and the employee responsible for accounting. In addition, it must contain the seal of the legal entity or the signature of the individual entrepreneur.
How to make entries in the cashier's book?
There are a few basic rules here. First, entries must be made every day in chronological order ballpoint or fountain pen. Blots are not allowed. Secondly, entries must be made strictly according to the cash register and correspond to supporting documents.
At the beginning of the work shift, it is necessary to enter the current date in the cashier's book, as well as record the readings of the cash register at the beginning of the day and the amount of cash received by the cashier for work. At the end of the shift, it is necessary to enter the rest of the data that are provided for in the cashier's book.
Corrections to the cashier's book are made as follows: incorrect entries are crossed out, then the correct data is written, and then certified by the signature of the responsible person appointed by the legal entity and / or individual entrepreneur.
Subject to completion of all provided by the rules data, it is also possible to maintain a cashier's book in electronic form.
Key Responsibilities of a Cashier
The cashier must pass through the cash register all received cash, both in cash (including payments accepted in advance, as collateral or deposit), and received from bank cards. At the same time, he is obliged to issue a check to each buyer - a document confirming payment. The received cash must be placed in the cash drawer of the cash register or another place specially designed for this. Moreover, the storage of cash there that has not been carried out through the cash register (except for funds issued to the cashier before starting work and recorded in the cashier's book) is prohibited.
At the end of the work shift, the cashier needs to display a control tape and a Z-report on the cash register. These documents are supposed to be kept for a year from the date of their creation.
What should I do if the cashier made a mistake when entering the amount?
If the cashier made a mistake when entering the amount in the payment document, then it cannot be used during the working day. At the end of the shift, you need to create a register of payment documents made by mistake. The erroneous payment documents themselves should be attached to it.
The main requirements for cash register equipment
It is prohibited to use the cash register in the following cases:
- its model is not in the State Register;
- 6 years have passed since the date of its registration with the tax authority;
- it was not registered with the tax authority;
- the scope of its model does not correspond to that specified in the State Register;
- the cashier's book is not filled out (except for cash registers used by individual entrepreneurs);
- there are no controls on the equipment or they are damaged;
- a contract for its maintenance and repair has not been concluded;
- the result of the examination of the cash register by an authorized State Committee the legal entity revealed that the equipment does not comply with the technical documents and the reference sample of the cash register included in the State Register;
- the equipment does not operate in fiscal mode or does not display all the information provided for by the state standards of the Republic of Belarus on receipts.
What to do if the cash register is defective or controls are damaged?
If malfunctions were found in the operation of cash equipment or the control means installed in it were damaged, it is necessary to stop accepting cash and payment cards through it. The cashier needs to complete the work. If it is impossible to display the Z-report, you should make an entry in the cashier's book that the cash register is faulty, and also fix the amount of funds received for the current working day before the fault was discovered.
Persons using cash registers must ensure the safety of the controls that are installed on them.
Penalties for violations of the use of the cash register
For misuse cash register equipment are subject to the following penalties:
- for violation of the procedure for accepting payment in cash when selling goods, services: a warning or a fine in the amount of 2-50 basic units;
- for violation of the procedure for using cash and other payment equipment when selling goods, works or services or the absence of such equipment: a fine for an individual entrepreneur in the amount of up to 100 basic units, for a legal entity - from 10 to 200 basic units.
- violation of the procedure for the use and accounting of controls for cash equipment: a fine for individual entrepreneurs in the amount of up to 50 basic units, for a legal entity - from 10 to 100 basic units.
Most businessmen have already switched to "smart cash registers", already in July of this year, such an obligation affected those entrepreneurs who have so far been exempted from this. We will tell you how to work at the online checkout.
The procedure for the work of trading organizations with cash registers (CCP) has changed the federal law No. 290-FZ of 07/03/2016, which amended the current Federal Law N 54-FZ on the use of cash registers and obliged all businessmen to use cash registers exclusively with the function of transmitting data directly to the tax authorities via the Internet. At the same time, all taxpayers using old cash registers are given the opportunity to modernize them, and those who did not have a cash register at all can buy new ones.
How does the online checkout work? How does it differ from the old generation equipment and what will the tax authorities pay attention to first of all? Let's try to figure it out.
The principle of operation of the online cash register
The main feature of the new generation of cash registers is that it can not only generate and print paper receipts, but also create electronic fiscal documents. At the same time, data on each operation performed by the cashier is stored in a special fiscal drive (FN), and also transferred to tax authority through the fiscal data operator (OFD). At the same time, the buyer must still receive a paper check in his hands, and, if desired, an electronic copy of it on his email address or mobile device. In fact, neither for the buyer himself at the time of payment, nor for the cashier, nothing will change, since all processes are very fast and they are fully automated.
Until now, old-style cash registers simply printed paper checks and duplicated them on a special control tape, which was stored along with reports on the work of the cash desk for the shift. The tax authorities did not have any information about the work of a particular store until they came there with a check. Therefore, compliance cash discipline It consisted in the mandatory formation of a receipt for each sale, its timely delivery to the client and the correct closing of the shift. This could happen once every few weeks if there was only one person working at the cash register, and the number of sales was small. When stores began to use the new online checkouts, the rules of operation have changed significantly. Now they have to close the shift at least once a day, but they no longer need to store any control tapes at all.
The algorithm of actions of the cashier and the work of the CCP according to the new rules looks like this:
- The buyer gives the cashier a payment card or money for settlement.
- The cashier enters the purchase data into the cash register.
- The online cash desk generates a check with the necessary details.
- Transaction data is sent to the fiscal drive.
- The check is certified by fiscal data.
- The check is being processed by the fiscal accumulator.
- A paper version of the check is printed.
- Transaction data is sent to the fiscal data operator (OFD).
- OFD sends fiscal accumulator receipt information.
- OFD processes the received information and sends it to the Federal Tax Service.
- At the request of the buyer, the cashier sends electronic check on his email or mobile device.
Scheme of operation of a new generation CCP
It is important to understand that when working with the “smart cash register”, certain deadlines must be observed, which were not particularly regulated before. So, at the beginning of each working day, the cashier is obliged to issue a report on the beginning of the shift, and at the end of the same working day - to generate a report on its closure. If more than 24 hours have passed since the start of the shift, the program blocks the ability to generate receipts. In addition, if the Internet suddenly disappeared, the cash desk can work offline for some time, saving data to a fiscal drive. This can be no more than 30 days. If communication is not restored during this time, the cash register will be blocked.
As for the fiscal drive itself, it has its own service life, depending on the taxation system of the trading organization or individual entrepreneur. On preferential regimes, this is at least 36 months, with a combination of regimes - at least 13 months. Trading organizations are required to store FN after the end of their service life for 5 years.
Work with online cash desks and the procedure for their modernization
As can be seen from the above, the main difference between old and new generation technology is the fiscal drive. In fact, this is a separate unit that has its own unique number and service life. It saves and transmits all sales information for a certain period of time. The fiscal storage itself is HDD, which the organization must keep in place of the retired control tape. It is noteworthy that the tax authorities maintain a separate register of FN, and the use of a device that is not in this register is punishable by a fine.
In addition, new generation equipment must be able to connect to the Internet, for this there must be 2 types of special inputs: wired and wireless. According to the principles of operation, the entire cash register complex can be compared with a computer. Therefore, only the cash register that can be connected to the Internet and to the fiscal drive is subject to revision of the cash register to online. As a rule, the majority modern models cash registers allow it. Modernization will cost an order of magnitude cheaper than purchasing a new device. So, on average, an “upgrade” of a cash register will cost up to 6-7 thousand rubles, and buying a new one will cost from 20-30 thousand rubles. The software installed on the CCP plays an important role in this.
It is important to remember that you can even work on a new cash machine only after it has been registered with the Federal Tax Service of Russia and an agreement has been concluded with the OFD. By the way, this service is also not free for business, the operator's services will cost about 3 thousand rubles a year. Legislators impose a number of requirements on such OFD. In particular, in order to conclude a contract, the operator must:
- obtain an expert opinion on the possibility of ensuring stable and uninterrupted processing of large amounts of information, with their subsequent transfer;
- ensure the confidentiality and safety of the data received from the CCP;
- have a license from Roskomnadzor, FSTEC and the Federal Tax Service for the provision of telematic communication services.
Only if these requirements are met, an organization can be included in the CRF register posted on the website of the Federal Tax Service. As of July 5, 2019, there are 18 operators in this registry. With any of them, you can conclude a data exchange agreement.
If the law obliges, by the nature of your organization's activity, to use a cash register for tax accounting, it must be sealed at the TsTO and registered with the Federal Tax Service. Only after registration you will receive the right to legally use cash registers (cash registers).
At the beginning of the working day, plug the cash register into the mains, check the date, correct it manually if necessary. The date must be greater than the date of the previous Z-report to activate the current work mode. FROM take X -report. The key combination for printing a report may differ on different models of the cash register, in any case, this sequence is indicated in the instructions attached to the cash register. After “0.00” lights up on the screen, you can start the main work of the cashier: enter the sales amounts one by one, sum up. Make sure that the correct amount is reflected in the check (and not 12.00 instead of 1200, for example). Remember to hand over the receipt to the buyer, as this fiscal document, the refusal to extradite which entails administrative liability. Regularly reconcile the amount accumulated in the CCP registers and reflected in X-report, with the amount of cash on hand. Be sure to check when changing shifts, collection or transfer of cash. At the end of the day, print an X-report, check cash at the cash register, and then take a Z-report. When printing a control final receipt, the accumulated information is copied from random access memory KKT to fiscal memory, while the daily revenue counter is reset.
The cash register requires concentration and attentiveness, since it is the object of tax audits, so carefully study the instructions for using the cash register, outline in a language that is clear to you how to perform basic operations on the cash register, and if in doubt, immediately ask for advice from an experienced mentor.
If you decide to learn how to work on a cash register, then first you must purchase it. At this stage, you should pay attention to the presence of instructions that should come with the device. This one will be a learning aid.
First you need to connect the equipment to a power source. As a result, the time should appear on the screen. If it shows incorrectly, then it needs to be corrected. All that is needed for this is to press the "PI" key and enter four digits that correspond to hours and minutes. If there is a need to view the time during the operation of the device, then you just need to press the button with the "asterisk" image. If the date on the device does not match, then you need to urgently contact service center, which should solve this problem as soon as possible.
Beginning of work
After the machine is connected to the network, you need to check the accuracy of its operation. First you need to fill the cash tape. It is installed in a special compartment, which is located on the front panel of the device. It can be easily found by the check exit hole. You need to install the cash tape reel so that its end comes out. After that, you can close the compartment and proceed to print the receipt.In order to print the first check and thereby determine the health of the device, you must press the "IT" button. A question mark will appear on the screen. You need to press the button again. If “P?” appears on the screen, then you can proceed to the next step.
Next, you need to enter six zeros. As a result, three zeros should appear on the screen, where there is a dot between the first and second. After that, you can print the receipt. To do this, it remains to press the "IT" button one more time and that's it. If a zero check has left, then the cash register can be considered serviceable.
