Any work at the cashier's place begins with filling the cash register. For this, a tape is inserted into it, on which a special marking is applied with the content of the device number and its type. Also on the tape contains the date of work, exact time inclusion. At the beginning, the meter readings are applied at the time of the cashier's intervention. Before the first operation, all statistical data are certified by a teller or shift manager.

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

All norms and requirements for the installation and control of time and date are contained in the Ordinance Russian Federation which came out in January 1992. If the time deviation is noted on the cash register by 5 minutes or more, then at tax audit workers are fined for not using CCP.

Opening a shift at the cash register

When opening a shift, the cash register is checked for operability. For this, a test receipt is printed. If necessary, several checks can be printed, on which a zero amount is indicated. The main task of a zero check is to check the legibility of the print, the quality of the designation of details, dates, check digits. Before the start of punching real numbers into the work of the CCP, the date and time can be adjusted. Proof receipts are saved until the end of the operator's shift or the end of the department. They are attached to the report from the cash register.

The X-report is then printed. It is of an intermediate nature. During its printing, the current amount is not reset. The current meter readings are printed on the X-report. They are subdivided into sections and overall performance... The main task of the first report is to reconcile the indicators in column 9 of the Journal for the previous day with the current data. They are also recorded in the Clerk's Journal for the current day in column 6. During the work of the operator, several X reports are taken. They are designed to control incoming funds to the cash register. They are also printed out at the time of delivery of a portion of the proceeds. The number of punched X-reports per day is unlimited. It does not affect the statistics of work, but it helps the cashier to track the correctness of settlement transactions.

X reports vary in type. They can be removed by section, based on the results of the shift or the final result. They control the presence of shortfalls or excess funds at the checkout. When the report is printed out, the value is checked against the current cash in the cash register box.

The simplest models print a receipt only after the cost of the goods has been pierced and the enter key is pressed. Most cash desks have a value entry by means of a barcode. It is also possible to carry out intermediate operations, calculate the change from the amount received, make discounts on special cards.

The purchase confirmation receipt is given to the buyer at the time of cash withdrawal. It is considered incorrect to issue a check at the time of delivery of the goods. Operations for punching a check are significantly different when the settlement is made by a non-cash method (bank cards, checks, coupons).

Advance system

When employing entrepreneurs, an advance payment system is allowed. In her case, payment for goods and services arrives at the cashier in advance in a partial amount. This phenomenon is called advance payment. The tax system insists that a check from the cash register is issued for the advance payment. If part of the amount was received, and the remaining value is paid upon receipt of the goods, then a separate check must be knocked out for this amount. Thus, the entire value of goods and services must go through the cashier.

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

Outage of electricity (light) when working at the checkout

Situations often arise when the electricity is cut off in the premises. If the device does not work, then entrepreneurs or cashiers must stop work until the light is turned on. Reporting according to the OKUD form No. 0700003 is not allowed, since it is not stipulated in the law. According to the letter dated April 19, 2005 "On the use of cash registers in the implementation of cash settlements with the population" and other legal documents, the court makes a condemnatory decision if the check was not broken during the power outage. So there are cases when an entrepreneur was fined up to 30 thousand rubles for not having a check, especially in the presence of a cash register that works without a direct connection to the power network.

The wrong amount is knocked out on the check

When working under load, situations arise when the wrong amount is knocked out on the check. In this case, you should re-knock out the check for the correct value. An erroneous check is saved until the end of the work in 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 buyers for unused cashier's checks. The act specifies the model, type, class, number of its manufacturer, registration number cash registers. The Application program column contains information about the program that is used for accounting of goods and accounting for the entrepreneur. If the program is not installed, then a dash is indicated in the column. The line of the cashier should contain information about the personnel number of the operator who submits the reports and incorrectly punched cashier's check... The act also contains information about the check number, the amount that was punched on it. The check itself is glued to a 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 behind cash register, then he signs and approves the act on his own.

Return of goods through the checkout

Similarly, documents are drawn up in the event of a return of goods if defects are found. The Law "On Protection of Consumer Rights" dated February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods, in the event of significant deficiencies and defects found in him. Refunds are made within the warranty period, which is no more than 2 years. Return of goods can be carried out without a sales receipt or other documents confirming the purchase. According to clause 5, clause 18 of article, the store has no right to refuse the buyer, but may require writing a personal statement indicating passport data and reasons for the return. In addition, the buyer will have to prove the purchase in this particular department of the store.

Returns are also subject to products that did not fit the buyer for a number of reasons: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been in use, has no defects and has documents stored on it. When contacting the store, you must provide the tags and the receipt for the purchase. The reason for the failure is also indicated. The documents can be: warranty card, cash or sales receipt, a control tape that 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 sales receipt. In this case, the cashier or clerk who draws up the return signs it. After that, a document is drawn up on the return of the goods. He wears a freeform. After the documents are drawn up and signed by the entrepreneur or manager, the cashier can issue cash to the buyer. Next, you need to draw up an act that is responsible for returning the amount of money to the buyer. The procedure for issuing an act was described above. The act is drawn up according to all the requirements corresponding to the form No. KM-3. The refund amount is written in column 15 of the operator's journal. Daily proceeds are reduced by the amount of funds issued. Accordingly, if a check is brought in on a day other than the return registration, then it does not go through the documents.

End of the working day at the cash register

At the end work shift an X-report is printed. It serves for preliminary verification of the state of the cash register and cash. After that, 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 desk to the fiscal one. As a result, the daily proceeds are zeroed, the fiscal shift is closed.

The Z-report serves not only to display the current amounts that have passed through the cashier during the working day, but also to show the number of refunds. It displays discounts held, canceled purchases and other information. As a result, the daily proceeds in the cash register must correspond to the information that is shown in the check digit of the report and the amount that was handed over to the entrepreneur. The surrender of proceeds can be made several times per work shift. The frequency of collection of 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, which indicates how much was deposited. If the manager performs the functions of a cashier, then he can do without depositing funds and issuing an order.

All reports that are 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 draws up a certificate. It has the form No. KM-6 and has 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 receipts, and refunds made. In the case of the entrepreneur himself, the dates and number of receipt orders are not drawn up. 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 several devices work at the outlet, then at the end of the working day, a summary report is generated. It has the form No. KM-7. It records the data received from the References-reports of all cashiers. More details about him can be found in the decree №132.

After the cashier has completed the shift and removed 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 marked in the 6th and 9th column. Also, in column 10, he enters readings of daily earnings. Finally, he leaves a personal signature on the data. His information is certified by the signature of an entrepreneur or general manager.

All entries for the journal are made by Z-reports. If there was no revenue for the day, a zero report is removed. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After that, the serial number report. Columns 4 and 5 are intended for them. In the 11th point of the magazine there is information about the cash handed over to the entrepreneur or the chief 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 have been made by bank transfer(credit and bank cards) there are columns 12 and 13. They enter total cost all such purchases. Section 15 of the journal is designed to enter funds that were returned for goods or pierced incorrectly.

All data that was entered in the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. For this, columns 8, 17 and 7, 16 are intended, respectively. In the absence of a separate cashier in the company, the manager can leave a signature only in columns 7 and 16.

All information that confirms the transfer and receipt of funds, this is the cashier's journal, z-reports for all working days, control tapes and other papers, are saved for the period that is set for storage primary documents... It is at least 5 years old. All responsibility for storing information lies with the entrepreneur.

If the cash register is removed from the register, the tax inspectorate has the right to request for verification all documents confirming the passage of funds through the cash register.

Persons are allowed to perform operations on the cash register who:

We studied the rules for operating the device ( technical minimum);
We have mastered the specified rules for the operation of KKT;
With workers who have mastered the rules, an agreement is concluded that financial responsibility falls on them.

Cash register instructions

Before the person in charge starts using the cash register, the director of the company must:

Verify the readings recorded in the operator's log for the previous day;
Make sure the readings match;
Enter them in the journal and certify them with a signature;
Execute the beginning of the control tape (indicate the number of the cash register, the beginning of work and the readings of the meters, the recorded data is certified with a signature);
Give the operator the key to the cash register;
Provide the responsible person with banknotes and coins;
Issue accessories necessary for work - receipt tapes, etc .;
Warn the cashier about fraud;

Before the cashier starts using the cash register, he must:

Check if the blocking devices are working;
Refill the tape;
Install the sensor on current time work;
Zero the numerator;
Connect the device to the network;
Check the work of the KKT by knocking out the check checks that are attached to the report.

How to work with a cash register: when paying at the checkout, the operator must determine total amount shopping. This can be done through the readings of the cash register indicator or using a calculator. The amount received is called to the buyers, then the payment method is specified.

If payment is made in cash, the cashier receives banknotes... The cashier must clearly state the amount and set aside the money. The money must be in the buyer's field of vision. Next, the cashier prints the cashier's check and gives the customer a check with change, if any.

If the buyer pays by credit card, then the cashier must insert it into the special slot of the device. Next, the buyer must enter his personal code. Since the cash register is connected to the bank terminal, the communication channel reports the buyer's card number and confirms if there is a means for payment on the card. After confirmation, the required amount is debited from the account. Next, the operator must print a check and return the card to the buyer, to which the check is attached.

How to use the cash register: the cashier during work should not:

Work without a cash register;
Work with a cash register with glued tape;
Allow unauthorized persons to access the apparatus (the director or other responsible person is an exception);
Leave the place of work without warning. If there is a need to leave the checkout, the cashier must take permission and keep the keys with him;
Change the parameters of the cash register;
Keep your own funds at the cash desk.

How to work with the cash register: at the end of the work, the director, in the presence of the operator, must:

Take meter readings;
Get a printout;
Take out the control tape;
Subscribe at the end of the feed;
Indicate on the tape the number of the cash register, meter readings, revenue and time of completion of work;
Compare the money collected at the checkout with the readings on the tape.

Work with the cash register: end of the working day:

Prepare receipts and payment documents;
To make a report;
Hand over the proceeds to the chief cashier;
Fill in the operator's log.

After registration of all required documents and reports, the cashier must:

Prepare the cash register for the next day of work in accordance with technical requirements;
Close the KKT with a cover, and disconnect the device from the network;
Hand over the keys to the cash register and the cabin to the director or another responsible person against a receipt.

It was the procedure for working with the cash register at any business issuing checks.

INSTRUCTIONS FOR WORKING WITH ONLINE CASH REGISTER FOR THE CASHIER

INSTRUCTIONS FOR WORKING WITH ONLINE CASH REGISTER FOR THE CASHIER

Instructions for working with an online cashier for a novice cashier. Step-by-step instruction will help you quickly and most importantly master the work at the cash register without mistakes.

If you are just starting to work with an online cashier, it will be useful for you to study this material. We briefly talk about the main operations and related to them cash documents... You can choose a suitable cash register.

Also, get the cash register from the delivery set, or download it on the corresponding page with the online cash register.

Before starting work, the cashier must check in advance;

• Keys to cash register and cash drawer
• Check tape
• Money to issue change to customers.

Getting started with the online cashier. Opening shift

The cash desk works according to the so-called. "Shifts" lasting no more than 24 hours. Opening / closing a shift, although there are fiscal documents, but with the transition to online cash registers, these documents are not very interesting for your tax inspector, but they are very useful for you to control the work.

When starting work, the cashier needs to open the shift, for which the cashier will generate a report on the opening of the shift. Most cash registers do it automatically when a shift is closed and an attempt is made to make some other document, for example, to register a sale.

Cash

It is considered that when a new cash register shift is opened, there is no cash in the cash register. In order not to offend the very first client who came from 5000 rubles. to buy a bottle of mineral water the cashier needs to give out the so-called. "Change" - small money to give change to the first buyers.

The cashier controls the balance of cash. And this is not a fiscal operation DEPOSIT [cash] You give the cashier 4950 rubles for exchange and make a PAYMENT operation for this amount.

Parish | Sales

Each receipt of money for the goods / services sold must be formalized with a receipt. Cash, electronic means of payment, prepayment, sale on credit, offset of advance payment, and more recently non-cash through the bank [the law has been passed, but there is a deferral until 2019].

We have a simple example today, retail point and 100% payment for the goods immediately upon receipt.

We make a check ARRIVAL (aka SALE). This is the main fiscal document.

In this case, the payment method we have will be FULL CALCULATION.

Method of payment: CASH, or ELECTRONIC, if the client paid by card.

Each cashier's receipt must contain:

• Title of the document
• Calculation attribute
• Calculation amount (SRF)
• Calculation subject name
• VAT rate
• Applicable taxation system
• User name
• Full name of the cashier
• Shift number
• Check number per shift
• Date and time
• Fiscal attribute of a document
• Settlement address
• TIN of the user;
• Online checkout registration number
• Fiscal accumulator number
• Fiscal document number

Cash withdrawal

If you suddenly need, without waiting for the end of the cash register shift, to withdraw cash from the cash register for your own needs, do the operation WITHDRAWAL [cash].

This is not a fiscal transaction; it reduces the cash balance at the checkout. It goes without saying that the withdrawn amount must be on hand at the time of this operation. You cannot withdraw 20 TR if there is only 10 at the checkout.

Return parcel

Sometimes buyers come back. It's good when they come back to buy something else, but it happens that they come back to return something.

This is issued with a RETURN OF ARRIVAL (purchase) check. Such a check also has a sign of the settlement method. Today it is a FULL CALCULATION, you immediately return the money to the client for the goods.

The payment method depends on how the client paid for the purchase. Well, this is so that you do not pay a commission to the bank for this sale / return.

Correction check. How to make it to the cashier correctly?

Humans tend to make mistakes. And hired cashiers-sellers tend to do this very well. And you will often come across this, especially if the acquiring bank terminal is not connected to the cash register.

For example, studying documents from the bank for the past month, you will see that the amount in the statement does not correspond to the amount on the cash desk. The reason is trivial: the cashier passed the card through acquiring, and at the checkout issued a sale for cash or vice versa.

In such a situation, we first issue the return of the wrong arrival, the one that was actually ELECTRONIC, and the cashier issued it as CASH.

In this case, we make a return in CASH. And then we make a CHECK FOR CORRECTION INCOME for the same amount, sign of payment ELECTRONICALLY. This is such a special fiscal document to settle differences.

The main mistakes of the cashier when working with the cashier:

• Confusion between cash and non-cash payments;
• Incorrect amount in the check;
• Opening a shift at an online checkout with an incorrect date.

The same correction checks are made if you find that you have "forgotten" to issue some sales. Sometimes an order from the Federal Tax Service may come in to make such a check, if something bad is found out based on the results of the check.

How to make a report without cancellation (x-report)

Also known as X-report. This is not a fiscal document, it can be generated at any time between the opening and closing of a shift. It shows the subtotals of the cash register shift. Sales and returns by type of payment, deposit and withdrawal of money, cash balance.

There is also such an important one to show - the number of not transferred (accumulated) fiscal documents. Ideally, it should be zero, which means that all fiscal documents have been successfully sent to the fiscal data operator. If there is more than zero, there are some problems with data transfer.

It is recommended to make this report before cancellation and check the indicators with the acquiring terminal. As you understand, ELECTRONIC sales per shift should be equal to the amount of receipts per shift at the acquiring terminal. If it does not match, then someone messed up, it would be necessary to fix it BEFORE the shift closes.

Report without cancellation (x-report) on KKM "Elves-Micro-K"

Removing the X-report (subtotal) at the online checkout Mercury 115K

Closing the shift at the online checkout

And the last fiscal document for today is the report on the closing of the cash register shift, it is also the report with cancellation, it is also the Z-report.

The shift closure report contains the following information:

• Complete information about the shift (address, full name of the cashier, etc.);
• Number of printed receipts;
• The number of checks that did not go to the OFD;
• Total revenue;
• The amount of refunds made;
• Information and method of payment (cash or bank transfer).

This is a fiscal document, it contains all the same information as the X-report without cancellation.

Most cash registers are configured by default in such a way that when the Z-report is taken, a complete withdrawal of cash is carried out and there is no need to issue an additional withdrawal operation.

Shift Closing Report

How to work with an online cashier (video instruction)

Cashier's instructions on how to work online cash register Evotor 5 Smart terminal

Cashier's instructions for working at the cash register Mercury 185F

Cashier's instructions for working at the online cash register Mercury 115F

In this detailed instructions the cashier, the following points are considered in detail when working with an online cash register.

• installation of a receipt tape
• shift opening
• breaking checks
• breaking change checks
• multiplying the price by the quantity of goods
• work with the base of goods
• error correction (cancellation)
• registration of a return
• cashless checks
• sending a check by SMS to a client
• closing a shift (removing FN reports)

When working with an online cashier, it is strictly forbidden to:

• Keep personal cash and values;
• Leave the cash drawer unlocked in your absence;
• Destroy funds containing signs of counterfeiting;
• Work without a cash register tape;
• Edit cash programs and software systems accounting.

If you are just about to start a career in sales, you probably do not know yet, working with KKM is what it is. However, there should be no reason for panic. It is not difficult to understand this task, but the most important thing in the work itself is to be careful and not rush unnecessarily, and then you will be able to cope with all the tasks perfectly.

What is it about?

To understand what it is to work with KKM, you first need to figure out what the apparatus is, hidden under the terrible abbreviation KKM. So what is it?

Cash register - this is how you can decipher the abbreviation KKM. In everyday life, it is usually called a cash register, less often a cash register or cash register. But if you look into the official documentation, then you usually will not find the word KKM there, since it is customary to use the name KKT. It can be deciphered as follows: cash register equipment.

So, we managed to figure out the name. But what is it in essence? KKM is a machine that is designed specifically to record the exchange of services, goods for money accepted in the country. The machine is not only irreplaceable in work point of sale, but is also used by inspection bodies to control entrepreneurs. For this, special reports are generated, analyzed by the relevant authorities.

Subtypes of machines

Exists different models KKM suitable for to a greater extent one or another operating conditions.

It is customary to distinguish the following categories:

• autonomous;
• fiscal (computer dependent).

It is very easy to distinguish them from each other, even by outward appearance... If the first is located a large number of buttons that allow you to control the device, then on the second - no more than five. The first machine can work on its own, but the second type will function only in conjunction with a computer.

Machine arrangement

V classic version the device contains the following elements:

• nutrition;
• control;
• memory;
• printing device;
• EKLZ block;
• keyboard.

Correct POS printer maintenance is impossible if you do not understand how each of the described systems works. However, practice shows that in case of malfunctions with the device, it is better to immediately call the specialists of the company that sold you the unit. Examine the papers: the technician may still be under warranty.

How to get started

Before the shift begins, the correct preparation of the POS printer for work must be carried out. This process is spelled out in official papers, instructions both at the enterprise and in those attached to the machines. Attention is drawn to him in regulatory documents acting on the territory of the country and introduced at the state level.

So, before you can work, you first need to sign in a special journal, which is kept by the outlet administrator. In this case, the cashier receives the keys to the car, the cash register mode and the box in which the money is kept. Also, at the beginning of the shift, you can get a certain amount, which can then be used for exchange, and a number of other accessories necessary for work. Their list is determined by the characteristics of a particular enterprise.

Next, the cover is removed from the printing unit of the machine (in some cases it is necessary to raise the cover to provide access to the insides of the device), after which the cashier examines the device and removes dust and foreign objects. Then the device is connected to electrical network and a switch is set responsible for selecting the operating mode. Then you need to check if all the tapes are in place, and if there are none, install.

Specificity of specific devices

New generation cash registers made abroad do not have such a feature, but some machines made in Russia are distinguished by the presence of a special mode designated as "Start of shift". In this case, the employee chooses the date and sets the time. If the values ​​are already there, but inaccurate, then you need to correct them.

Please note: when preparing the device for operation, there is no need to reset the numbering of printed receipts. As soon as the machine generates a report with blanking, it automatically carries out this operation, no additional manipulations, if the unit is normal, is not required.

Attentiveness and accuracy

Next stage preparatory work requires the cashier to be careful, because you need to check if everything in the technique is working correctly. First of all, pay attention to the blocking device. For this, a test receipt is printed. This helps draw conclusions about image quality. Working with POS printer according to the new rules requires that all receipts printed by the machine be readable, clear, bright, containing the correct details of the organization. Do not throw away the zero check: at the end of the day it must be handed over to the administrator along with the report. Compulsory accounting of zero checks in the fourth column KM-4, KM-5.

Next, the cashier and the administrator together request a shift report from the machine and check if the information in the monetary registers is correct. At the beginning of the working day, all indicators should be zero. They take readings of money counters and enter them into a special journal in the column reflecting the state at the end of the shift. It is obligatory to certify all the entered data with the signatures of the participating employees.

Everything must be certified!

The instruction of the cashier-operator, when working with the POS printer, recommends inserting a control tape into the machine, stepping back from the edge of about 15 cm. registers. As soon as all the data on the control tape was recorded, this is certified by the signatures of the participants in the process.

Next, the cashier places in the machine the currency that is supposed to be used for exchange when making transactions. You can read about how to put money in the cashier correctly and how to set the correct operating mode further in the instructions for a particular device.

Start shift

During work, the cash register operator must clearly monitor how the unit works, clean it and put it in order as needed. You need to enter money into the device strictly as it is written in the instructions for a particular machine. Regular maintenance of the KKM is a guarantee of its correct and long-term operation.

When all the goods purchased by the client were processed on the cash register, it showed the total cost of the purchase, the rules for operating cash registers oblige the client to clearly state this figure, and only then take money from the person. They are put in the car so that the buyer can see how this happens. He must also see where the cashier puts the check in order to pick it up and not confuse it with other people's documents. If the cash register is located where the seller works, he must transfer the goods to the customer at the time of the purchase, giving the check. But in the case when it comes about a waiter or any other employee who accepts orders, he must give the client a check only when the service has been completed.

Pay attention to the nuances

You need to know that the check maturity mark is extremely important feature, which is characterized by work with KKM. What it is? The check is either torn, or a special stamp is put on it, which symbolizes cancellation.

Remember that the purchase receipt document is valid only on the day it was issued to the customer. But in some cases, when the check is returned, the cashier can give the money back to the client. But this happens only if the document contains the signature of the head of the outlet, his deputy, which allows this to be done. Please note: a refund is possible at the box office where the check was issued, but in no other.

If the cashier made a mistake entering the purchase amount into the machine, and the check cannot be redeemed, then the rules for working with the cash register oblige to draw up an act at the end of the shift. It is drawn up in accordance with the KM-3 form. If the cashier and the customer are in conflict situation, you can remove the cash register, for which you can send a request to the administrator. If the store manager does not allow this, it is not possible to withdraw the cash register.

Avoiding problems

As you know, the price of a cash register is rather big (from 20,000 to 80,000 rubles), so you need to work with it carefully in order to avoid breakdowns. This means that you can only do what is permitted by the instructions and rules, and strictly avoid everything that is prohibited. In particular, the instructions tell you that you can change the code right during the work shift, but this happens when there is a corresponding instruction from the outlet administrator. You can also request a particular printout from the machine as needed.

If it turns out that the POS system is not functioning correctly or there are any other malfunctions, the cashier must:

1. Switch off the device.
2. Call an administrator.
3. Understand what is the cause of the problem.
4. At incorrect display information on the check, check the prints and sign everything with your hands.
5. If the check does not appear, request a zero one, issuing it in the same way as a check on which the details were not clearly printed.

Could it be that it is impossible to work with KKM? What is this situation, how to proceed? Yes, this can happen if the car is seriously damaged. For example, if it produces fuzzy prints or prints incorrect information about the time of the transaction. In such a situation, the administrator and the cashier draw up a special report, similar to the one that is drawn up at the end of the shift. Then it is entered in the log what kind of person worked behind the machine, what time he finished work and why this happened.

When is it still not allowed?

It is unacceptable for a POS system to be in operation if the seal is broken on the device. Also, you can not use a unit that does not have a manufacturer's brand or the required holograms are missing. A ban on working with the unit can be imposed by representatives of the tax service.

If it turns out that the cash register installed in your store has any of these shortcomings, you should urgently contact the Central Service Center and provide them full information about what happened. In such a situation, the cashier and even the administrator cannot repair the unit on the spot, so you will have to wait for the departure of a CTS specialist. You need to notify the representatives of the tax authorities responsible for your outlet about this. They keep journals where they take into account everyone's departures. technicians, and should include your case there as well. In general, I must say that the accounting of cash registers in our country is quite strict, so negligence can turn out dearly. Try to be attentive.

Rules and laws

A letter from the Ministry of Finance written in 1993 and explaining how the cash register is used in everyday life tells about how to work correctly. The cost of mistakes is high: you can be held administratively liable.

According to model rules, only then a person can afford to work at the cash register when he has mastered the rules of its operation. There is a certain minimum of technical knowledge that is included in basic rules... If a potential candidate has coped with this, then the company can conclude an agreement with him that regulates the material liability of this person. Before directly starting to work at a new place, a person must be familiar with the operating rules. If these rules are disregarded, the employer may face administrative liability, to which he will be drawn upon the results of the next verification.

Also, laws regulate how the cashier's book is kept. According to legal regulations, each individual machine must have its own magazine, which is stitched, all sheets are numbered in it, and their number must be confirmed by the signature of the director of the company and the chief accountant. In addition, such a book must be signed by a representative of the tax authority. Then all this is sealed with the seal of the enterprise. Such a magazine is usually certified in tax office when they go there to register the cash register.

No liberties!

It is allowed to make entries in the cashier's journal only strictly according to chronology, without any mistakes. For this, ink is used. If the situation has developed so that something needs to be corrected, the director of the organization and the chief accountant are involved, who control the introduction of changes, and then confirm with their signatures that the updated data is correct.

Also, the administrator of the outlet must remember that his area of ​​responsibility is to warn the cashier that money can be counterfeit, as well as to teach methods of checking the reliability of banknotes accepted from customers. In addition, the issue of counterfeit checks should be raised. The cashier should be aware that there are a number of measures to prevent counterfeiting:

• ribbon color;
• encryption of each check;
• purchase limit.

Is it possible without KKM?

In accordance with the legal regulations in force on the territory of our country regulations, some organizations can afford to operate without the use of cash registers. This is due to the specifics of the work of such enterprises. Was accepted special list, which includes all organizations that do not need a cash register. Date of adoption - July 1993, but later it was amended by government decrees.

In the list you can find not only organizations, but also branches, as well as other types of separate divisions. This also applies to some individuals who work in the field of entrepreneurship without proper education.

This list may be limited by the regulation executive power a separate entity on its territory. However, working from an open counter still does not require such equipment. This is most important during the period when the harvest is agriculture, because it is sold directly from machines, from trays. So, in such a situation, registration of a cash register is not required.

Beware of Violations

Numerous regular inspections organized by tax authorities in different regions of the country show that to this day many entrepreneurs work in violation of the rules for the application of cash registers, but still hope that this will go unnoticed. It should be remembered that the laws on the introduction of KKM were adopted for a reason, thanks to them, the legal purity of the transaction is ensured. In addition, strict adherence to the rules in the event of a conflict situation will allow you to “pull the blanket over yourself”, since there will be no complaints about your activities.

To avoid violations in the course of the workflow, carefully read the rules for operating cash registers, because there are answers to almost all questions. Consider the newest legal acts applicable in your region. This will keep your finger on the pulse of events. Finally, remember that only machines that have been included in the state register should be used in the work. Consider the classifier, which regulates which of the units are suitable for which area. This will allow you to avoid problems with the law and conduct your business for a long time and profitably.

Most businessmen have already switched to "smart cash registers", already in July of this year, such a duty affected those entrepreneurs who have been exempted from this so far. We will tell you how to work at an online checkout.

The order of work of trading organizations with cash register equipment (KKT) has changed the federal law No. 290-FZ dated 03.07.2016, which amended the current Federal Law N 54-FZ on the application of CCP 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 were given the opportunity to modernize them, and those who did not have a cash register at all could buy new ones.

How does the online checkout work? How does it differ from the technology of the old generation and what will the tax authorities pay attention to in the first place? Let's try to figure it out.

How the online checkout works

The main feature of the new generation CCP is that it can not only generate and print paper receipts, but also create electronic fiscal documents. At the same time, data on each transaction performed by the cashier is stored in a special fiscal drive (FN), and is also transmitted 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, nothing will change for the buyer himself at the time of settlement, or for the cashier, since all processes are very fast and they are fully automated.

Until now, the old-style cash register simply printed paper checks and duplicated them on a special control tape, which was stored along with the reports on the work of the cash register 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 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 several weeks if there was only one person working at the cash register and the number of sales was small. When stores began to use new online checkouts, the rules of operation 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 for the actions of the cashier and the work of the cash register according to the new rules looks like this:

1. The buyer hands over to the cashier for settlement payment card or money.
2. The cashier enters the purchase data into the cash register.
3. The online cash register generates a receipt with the necessary details.
4. The transaction data is sent to the fiscal accumulator.
5. The check is certified by fiscal data.
6. The check is being processed by the fiscal accumulator.
7. Printed out paper version check.
8. The transaction data is sent to the Fiscal Data Operator (FDO).
9. The OFD sends information about receipt of the receipt to the fiscal drive.
10. OFD processes the information received and sends it to the Federal Tax Service.
11. At the request of the buyer, the cashier sends an electronic check to his email or a mobile device.

Scheme of work of a new generation CCP

It is important to understand that when working with a “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 draw up 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 disappears, the cash register can work offline for some time, saving data to the fiscal drive. This can be no more than 30 days. If during this time the connection is not restored, the cash register will be blocked.

As for the fiscal accumulator itself, it has its own service life, depending on the taxation system of the trading organization or individual entrepreneur. On preferential treatment it is not less than 36 months, with a combination of modes - not less than 13 months. After the end of their service life, trading organizations are obliged to store FN for 5 years.

Working with online cash registers and the procedure for their modernization

As you can see from the above, the main difference between the old and new generation technology is the fiscal accumulator. In fact, this is a separate unit, which has its own unique number and service life. It stores and transmits all sales information for certain period time. The fiscal accumulator itself is HDD that the organization should keep in place of the revoked control tape. It is noteworthy that the tax authorities keep 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 should be able to connect to the Internet, for this there should be 2 types of special inputs: wired and wireless. According to the principles of operation, the entire cash register can be compared to 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, most modern models of cash registers allow it. Modernization will cost an order of magnitude cheaper than purchasing a new device. So, on average, the "upgrade" of the cash register will cost up to 6-7 thousand rubles, and the purchase of a new one - from 20-30 thousand rubles. Important role the software installed on the KKT plays in this.

It is important to remember that you can work even on a new cash register 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 OFDs. In particular, in order to conclude a contract, the operator must:

• get an expert opinion on the possibility of ensuring stable and uninterrupted processing large volumes information, with their subsequent transfer;
• ensure the confidentiality and safety of the data received from the cash register;
• 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 OFD register posted on the FTS website. As of July 5, 2019, there are 18 operators in this registry. With any of them, you can conclude an agreement for the exchange of data.