Online cash register for a pharmacy. Selection, purchase and connection

Based on the changes made to the Federal Law-54 "On the use of cash registers", a phased transition to the use of online cash registers for business entities that make settlements with customers is envisaged. In the article, we will analyze whether online cash registers are necessary for pharmacies in 2018, which pharmacy points exempted from switching to online cash registers, how can a pharmacy register an online cash desk with the Federal Tax Service.

Features of the transition to online cash registers

Based on the provisions of Federal Law-54, legal entities and individual entrepreneurs that sell goods/services to a buyer using cash and payment systems are required to change old cash registers to online cash registers.

Online checkout is a new generation of cash registers that allows the seller to interact with the Federal Tax Service directly at the time of the transaction. When paying for a product/service and issuing a check, information on the amount of sale is sent to the Federal Tax Service through a fiscal data operator (OFD), thereby ensuring absolute control of the fiscal service over the entrepreneur's cash and non-cash payments. In addition, the online checkout is equipped with additional features, such as:

• printing a QR code on a check;
• Possibility to send an electronic version of the check to email buyer.

FZ-54 provides for a phased schedule for the transition of legal entities and individual entrepreneurs to online cash desks. The term for replacing an old cash register with an online cash register is determined based on the taxation system used by the business entity, as well as on the type of activity.

In accordance with the All-Russian classifier by type of activity (OKVED), the sale of medicines is classified as a group "Retail trade" - code 47.73 "Retail trade medicines in specialized stores (pharmacies). Thus, when determining the period for the transition of pharmacies to online cash registers, it is necessary to rely on the deadlines set for retailers.

The term for the transition of pharmacies to online cash desks depends on:

• forms of registration of a business entity (legal entity or individual entrepreneur);
• the taxation system used (OSNO, USN, UTII, PSN);
• presence/absence of employees recruited on the basis of employment contracts and civil law agreements.

In accordance with Federal Law-54, retailers (including pharmacies) are required to switch to online checkouts in the following order:

1. Organizations registered in the form of a legal entity and using OSNO have switched to online cash registers from 07.2017. Also, from the second half of 2017, online cash desks were required to install individual entrepreneurs on OSNO, operating independently or with the involvement of employees.
2. With 07.2018 years, legal entities are required to install online cash desks on UTII. In addition, the transition to online cash registers from the second half of 2018 is provided for individual entrepreneurs on the “imputation”, provided that the entrepreneur works with employees.
3. The last stage of the transition to online cash registers, with 07.2018, provided for entrepreneurs who work independently and use the "imputation" or patent.

Which pharmacies may not use online cash registers

Clause 5 of Article 2 of Federal Law-54 provides for the conditions under which organizations implementing medications, may be exempted from the use of online cash registers:

How can a pharmacy switch to an online cash register: step by step instructions

The transition of a pharmacy to the use of an online cash register implies not only the purchase of a cash register of the appropriate modification, but also registration in a cash register in the fiscal service.

Below is step-by-step instruction, which will help the reader understand the procedure for switching a pharmacy organization to an online cash register.

Step 1. Choice of CCP

At the first stage of the pharmacy organization, it is necessary to choose a cash register. This issue must be considered very carefully and scrupulously. Currently, the Internet is literally flooded with advertising for the sale of online cash registers. various kinds and modifications. It is easy to get lost in the flow of offers and, as a result, make the wrong choice.

The first thing you need to know before purchasing a new cash register is that organizations and individual entrepreneurs (including pharmacies) can only use those online cash desk models that are allowed by the tax service. So before you buy new apparatus– check out the list of permitted cash registers on the website of the Federal Tax Service (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/).

Step #2. Conclusion of an agreement with OFD

The main difference between the online cash desk and the old CCP models is the ability to transfer information about the transaction to the Federal Tax Service by the online cash register immediately at the time of its completion. The transfer of data on the sale of goods, the receipt of an advance payment, the return of funds, and other operations is carried out using OFD (fiscal data operator). The basis for the provision of OFD services is an agreement concluded with a business entity.

The pharmacy organization has the right to independently choose the OFD, through which information will be exchanged with the Federal Tax Service. However, before concluding an agreement with the OFD, a business entity needs to familiarize itself with the list on the website of the Federal Tax Service (https://www.nalog.ru/rn77/related_activities/registries/fiscaloperators/). As in the situation with the choice of cash registers, the organization has the right to interact only with those OFDs that are agreed and approved by the fiscal service.

Step #3 Registering an online cash register

After purchasing an online cash register and concluding an agreement with the OFD, the head or representative of the pharmacy organization needs to register a new cash register with the Federal Tax Service.

Registration of online cash registers is carried out on the basis of the taxpayer's application to the territorial body of the fiscal service at the place of registration with the following documents:

• applicant's identity card;
• documents confirming the registration of a business entity in the USR;
• application for registering the cash desk (the form can be downloaded here ⇒);
• documents on the purchase of an online cash register, including technical documentation;
• agreement with OFD.

The FTS specialist accepts documents from the applicant and registers them in in due course. If all documents are completed correctly and provided in full, the online cash register is entered into the FTS database under an individual number. After the CCP is registered with the Federal Tax Service, it sends a corresponding notification to the pharmacy organization indicating registration number online checkout.

Stage #4. Fiscalization of the cash desk

A pharmacy organization can start working with an online cash register after entering into fiscal accumulator the following data:

• registration number of the online cash desk;
• name of the organization / full name of the individual entrepreneur;
• address of the cash register installation site (location of the vending machine);
• OFD data;
• information about the applicable taxation system.

Having entered the data, the seller or cashier must print the first check and enter it into the registration report, after which the new cash register can be used in the usual way.

The head of the pharmacy and the accountant establish a strict procedure for receiving, issuing and storing money, ensuring their safety. All cash transactions are carried out in the pharmacy in accordance with the Regulations on maintaining cash transactions enterprises, institutions and organizations.

In the process of production, trade and financial activities pharmacies through the cash desk carry out various incoming and outgoing transactions.

For the direct execution of cash transactions in large pharmacies, positions of cashiers are provided. In pharmacies where such positions are not provided for by the volume of work, cash transactions are carried out directly by the head of the pharmacy or another employee on his behalf.

The cashier is fully responsible for the safety of all accepted monetary values. He is prohibited from entrusting the performance of his duties to other employees without instructions from the head of the pharmacy. The activities of the cashier are regulated by a special regulation approved by the Ministry of Commerce.

Persons with a secondary or incomplete secondary education, who have graduated from a vocational school or have completed individual training, can work as a cashier. The cashier must be proficient in the operation of cash registers.

He must know: the device, the rules of operation and care cash registers; regulations documentation acceptance and delivery of money, the procedure for drawing up an act on checks returned by buyers; bank requirements for registration of cash transactions; rules for keeping money at the cash desk; rules for maintaining the cash drawer of the cash register; basic retail prices for goods sold in the pharmacy.

The procedure for preparing a workplace, organizing the production process and the duties of a cashier have been established.

The main source of receipt of money to the cash desk is the proceeds from the commodity-material assets sold to the population. The sale of medicines takes place according to the prescriptions of doctors and in the form of non-prescription sale, the sale of other goods - in the form of over-the-counter sales.

Reception of money from the population for all goods released from pharmacies is carried out through cash desks with mechanical cash registers. In the event that there is no such device, the cashier is obliged to process the receipt of money for goods according to numbered checks (coupons) filled out by hand.

The cashier makes settlements with customers in the following sequence:

1) registers the cost of each item on the cash register keyboard, sums up the purchase price and names it to the buyer;

2) clearly names the amount of money received from the buyer and puts them separately in front of the buyer;

3) fixes on cash register the amount of money received and determines the amount of change;

4) prints a check on a cash register;

5) names the amount of change due to the buyer and issues it together with the check;

6) after the final settlement, removes the money received from the buyer in the cash drawer of the device.

The cashier is obliged to monitor the legibility of the details on the check and control tapes, change the codes on the checks at the direction of the head of the pharmacy, handle with care banknotes and perform other functions as instructed.

After the end of work, the cashier calculates the proceeds for the day and hands over the money in the prescribed manner, draws up monetary documents and makes appropriate entries in the cashier's book.

On the check presented by the buyer, an employee of one or another department of the pharmacy checks the date, serial number(code) of the check, checks the amount of the check with the cost of the goods being sold, then releases the goods, pays off the check by tearing.

Transferring checks from one pharmacy department to another is strictly prohibited. At the end of the shift, employees of each department (prescription manufacturing, manual sales, finished dosage forms) count all canceled checks and compare the counting results with the readings of the cash counter.

The amount of revenue per shift is determined at the cash desk as the difference between the amounts marked on the counter at the beginning and end of the shift. On the results of reconciliation of revenue according to the cash desk with the count of checks in departments, a special certificate is drawn up, which is signed by the cashier and the head of the pharmacy.

Used checks after checking with the cashier are tied up in packs of 50-100 pieces. with an indication of the amount on each pack and are transferred in a general package to the head of the pharmacy or the head of the department. These checks are stored in a packaged and sealed form until the next inventory of goods and for another 1 month after the results of this inventory are revealed.

Significant amounts of money are received by the pharmacy cash desk from the small-scale retail network. Every day, employees of pharmacy kiosks, branches, points, etc. hand over the proceeds to the pharmacy cashier. Reception of this money is made out by the cashier incoming cash orders. The same warrants account for money received by the cashier from accountable persons (unused advances for travel expenses, the cost of damage caused and other debts). In all cases, the person who handed over the money, the cashier issues the back of the incoming cash order.

Receipt of money for the manufacture and repair of glasses is carried out through the cashier, as well as for the goods sold, however, in the optics department, this is additionally issued by a receipt. In exchange for cash receipt the order taker in the optics department issues a receipt to the customer, in which the number of the accepted order, the nature of the work and the date of completion are noted.

The accepted order is recorded by the receiver in a special sheet, filled in with a carbon copy in two copies. The first copy at the end of the day is handed over to the counting worker along with copies of the receipt, and the second is kept by the receiver, and a note is made in it as the manufactured products are issued.

The receipts returned by the customer are handed over by the receiver to the accounting department. Accounting employees, using copies of the receipt and returned receipts, check the correctness of the posting at the cash desk of the amounts for the manufacture and repair of glasses. The cost of manufacture or repair (excluding the cost of lenses and frames) must be recorded on the item report as an increase in inventory.

The money received from the current account in the bank for the payment of wages is subject to capitalization at the cash desk by filling out a cash receipt order. Money for wages the cashier can receive directly from the bank (if the pharmacy is on an independent balance sheet) or from a higher organization.

When accepting money from the public as a deposit for oxygen bags or other rented goods, receipts are issued in two copies, on which the cashier makes a note about the accepted deposit. One copy of the receipt is given to the recipient, and a copy remains in the pharmacy and is attached to the commodity report.

The proceeds from the rental amounts are credited daily to the cash book. In monthly reports, rental income is shown as a separate line. Accounting for the issuance of patient care items for rent is kept in a special journal.

Each receipt of cash at the cash desk must be documented by the cashier. At the end of the work, the cashier is obliged to hand over all supporting documents to the accounting department of the pharmacy or to the head of the pharmacy, along with his report.

There is also a free form of incoming cash order and other accounting documents.

Cash cash settlements with the population and settlements using payment cards in the implementation of trade operations and the provision of services should be carried out with the obligatory use of cash registers (KKM).

Cash register (KKM)- This is a counting-summing, computing and check-printing device, which is a tool for state control over cash circulation.

In cash settlements with customers, models (types) of cash registers are used that are allowed for use on the territory of the Russian Federation and are included in the State Register of cash registers.

Information about these models is published in the press. All KKMs incorporate common elements: PSU - power supply; BI - indication block; BU - control unit; PchU - printing device; BC - keyboard unit, RAM - random access memory; BFP - block of fiscal memory; DYA - cash box.

fiscal memory- this is a complex of software and hardware as part of a cash register that provides uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for the full accounting of cash settlements and settlements using payment cards.

In accordance with design features KKM are divided into autonomous, passive and active.

Autonomous cash register is a cash machine, an extension functionality which is achieved only by connecting additional input-output devices controlled by the CCM according to the programs placed in it. Portable cash registers are also autonomous, they have the ability to work without a permanent connection to the network.

Passive system cash register- this is a cash machine that has the ability to work in a computer-cash system, but does not have the ability to control the operation of this system. Passive system KKM can be used as autonomous.

Active system cash register- This is a cash machine that has the ability to work in a computer-cash system, while controlling the operation of the system. An active system cash register also includes a POS terminal - cash register with fiscal memory, which has the capabilities of a personal computer for input-output, storage, processing and display of information. An active system POS printer can be used as a passive system or standalone.

Cash registers used for settlements with the population are subject to registration in tax authority at the location of the enterprise and are under maintenance in regional centers Maintenance KKM or directly at the enterprises-manufacturers of KKM. Thus, two volumetric holograms made on a photopolymer film “State Register” and “Service Maintenance”, which are a means of visual control, should be placed on the cash register.

In accordance with paragraph 4 of the Regulations, a document confirming the receipt of cash Money from an individual, is a check or a supplementary (backed) document printed by KKM. Thus, it is not necessary to knock out a check and at the same time issue an incoming cash order, since in this case two documents confirming the receipt of cash will be issued for the same amount.

The receipt issued to the buyer must contain the following details:

Name of the organization, identification number of the taxpayer organization (TIN);

Serial number of KKM;

Sequence number of the check; date and time of purchase;

A sign of the fiscal (control) regime.

In the non-fiscal mode, all elements of the cash register operate, including the accumulation of sales data, the generation and printing of receipts. Fiscalization of cash registers is carried out in a special mode, available only to the tax inspector. The check is valid only on the day it is issued to the buyer and must be redeemed simultaneously with the issuance of goods (provision of services) with the help of stamps or by tearing.

When working on cash registers mandatory use of a cash register tape. The control tape is drawn up at the beginning and end of the day, while the date, the start time of work, the number of the cash register, the cliche and the amount of revenue per day are stamped on it, which are certified by the signatures of the cashier and the representative of the enterprise administration. If during the work the control tape breaks, then the break time, the above details and signatures are put down.

In accordance with the Federal Law in force in the territory of Russia, all business entities entrepreneurial activity providing paid services to the population or selling consumer goods at retail are required to use cash registers when making settlements. technique (CCT). Such devices must be state registration, otherwise their use will be considered illegal. In the article we will consider the procedure for using cash registers.

What changes are expected for legal entities and individuals in 2017?

President Russian Federation On July 4, 2016, amendments were approved to the Federal Law No. 54 “On the use of cash registers when making cash payments and (or) payments using payment cards”. The innovations introduced into the Federal legislation force all merchants-business entities to modernize the cash registers. devices or replace the equipment involved with new models.

It should be noted that in 2017, commercial organizations and individual entrepreneurs will be allowed to use only those cash registers that have the ability to transfer sales data to the servers of the Federal Tax Service through OFD.

Rules for the use of cash registers for individual entrepreneurs and organizations

Entrepreneurs who are eligible federal law on cash registers, will have to comply with its regulations:

• about each unit of goods sold, individuals and legal entities must provide information (in in electronic format) OFD (subsequently, fiscal data operators will transfer the processed data to the Federal Tax Service);
• register or re-register CCP within the time limits established by law;
• give to every customer fiscal receipt etc.

What is the purpose of introducing CCP in the activities of individual entrepreneurs and organizations

The developers of the new Federal Law No. 54 expect the following from the changes made to the procedure for using cash registers:

1. To maximize the level of civil liability of consumers, who will now be involved in the process of monitoring the work of business entities using cash registers.
2. Conduct a detailed analysis of the settlements carried out between business entities and consumers, thanks to the use of an automated system.
3. Timely identify risk areas in which administrative offenses most often occur.
4. At any time, conduct more effective cameral checks of merchants-subjects of entrepreneurial activity.

Thanks to the Federal Law that came into force, business entities were able to register cash registers with the Federal Tax Service. technique without personal presence. They will not even have to transfer the CCP to the fiscals if they decide to conduct its electronic registration.

What are the legal deadlines?

Merchants-entrepreneurs should remember the terms that are determined by Federal Law No. 54:

Starting from February 1, 2017, all cash registers used in the Russian Federation. the equipment must transfer checks to the operator of fiscal data in electronic form. In accordance with the regulations of the Federal Law No. 54 (Article 2, paragraph 2), business entities are required to do the following:

• replace ECLZ with a fiscal drive;
• connect to the Internet cash desk;
• it is necessary to conclude an appropriate agreement with the operator of fiscal data;
• send checks electronically through the OFD from the date specified in the law.

What business entities are subject to the law?

The following categories of individuals and legal entities are subject to Federal Law No. 54:

• outlets selling goods at retail;
• establishments Catering(restaurants, cafeterias, etc.);
• filling stations;
• pharmacies;
• legal and notary offices;
• other business entities that make cash settlements with the population for goods or services (except for the preferential category).

Heads of commercial organizations and individual entrepreneurs can prepare for the entry into force of innovations: by upgrading existing cash registers or buying a new one.

Penalties for the absence of cash registers for individual entrepreneurs / organizations and officials

If organizations and individual entrepreneurs continue to operate the old cash registers in 2017. devices, they need to be prepared for unpleasant consequences:

Answers to frequently asked questions on CCP

Question number 1. In connection with the entry into force of Law 54-FZ (Article 2, Clause 2), many business entities will be required to maintain online cash registers from 2017. What commercial firms and individual entrepreneurs do not fall under this category?

The changes made to the Federal legislation provide for a phased transition to online cash registers. Cash register. the technique may not be used by business entities that conduct business and, accordingly, carry out settlements with clients in hard-to-reach or remote areas (except for urban settlements and regional centers). Instead of fiscal receipts, they must issue documents to buyers (for example, BSO forms) confirming the fact of payment for the goods.

Question number 2. If an individual entrepreneur on a simplified taxation system who provides hairdressing services on the basis of a patent (does not use a cash desk) plans to carry out retail cosmetics, should he apply CCP?

Federal Law No. 54 clearly states that all business entities that sell goods or provide services for cash are obliged to use equipment registered in the State Register of cash registers in their work. The law makes an exception for certain categories of taxpayers, in particular for legal entities and individuals working on a patent or using the UTII regime (this benefit will only be valid until 07/01/2018).

Question number 3. When will you need to switch to using online cash registers?

Despite the fact that Federal Law No. 54 entered into force in July 2016, business entities must make the transition to the new rules for using cash registers from 02/01/2017.

Question number 4. If in February 2017 an individual entrepreneur brings an ordinary cash register for registration, will he be denied registration?

If a business entity has not upgraded its CCP by February 2017, then he will not be able to register it. In any case, he will have to buy either new online checkout or upgrade an old machine. This must be done no later than July 1, 2017.

Question #5. If an individual entrepreneur resides and exercises commercial activity in an area where there is no possibility to connect the Internet, how should he deal with CCP in 2017?

Legislators foresaw this moment and allowed physical and legal entities in regions with no Internet coverage, use the old cash registers. devices. Coming soon in specialized media mass media a list of such areas will be published.

Benefits of using CCT

Business entities will receive a lot of benefits from the entry into force of Federal Law No. 54. This can be seen in several examples:

If commercial firms and individual entrepreneurs comply with all the requirements of the Federal legislation, they will be able to minimize the annual costs of maintaining control cash desks. technology. According to experts, over 6 years of using new cash registers, their costs will decrease by 35%.

Transition to new rules for the use of cash registers. technology will allow organizations and entrepreneurs to get rid of tax audits. Starting from 2017, the Federal Tax Service will automatically receive all information regarding goods sold or services rendered.

Conclusion

Each business entity that provides services to the public or sells retail goods for cash is obliged to comply with the requirements of Federal Law No. 54. In this case, legal entities and individuals will be able to avoid serious problems with the Federal Tax Service, which for any violations cash discipline applies heavy penalties. If commercial firms and individual entrepreneurs ignore the requirements of the law that has come into force, they will be held administratively liable.