Cash register machine (KKM), popularly known as cash machine, not all entrepreneurs need it and not always. However, in some cases, you are required by law to have and use such a technique. At the same time, it is not enough just to buy a device and install it at a point of sale. KKM must be "put into legal circulation", having registered in tax office. will help you step-by-step instruction on registration of KKM in the tax office, as well as an analysis of all the nuances associated with the "legalization" of the fiscal apparatus.

Who can't do without a cash register?

Before you purchase and register a cash register with the tax office, you need to understand whether you really need this device. The use of fiscal technology is regulated by the Federal Law "On the use of control and cash register when making cash settlements and (or) settlements using payment cards ”No. 54-FZ, which was adopted back in May 2003.

According to the law, legal entities and individual entrepreneurs using cash or bank card payments must acquire a cash register. However, there are exceptions to this rule that must be taken into account.

Exceptions:

1. Legal and individuals(IP), applying a single tax on imputed income (), and entrepreneurs can not do without the use of cash registers. However, at the request of the client, they are obliged to issue a document confirming the receipt of cash Money. They can be a receipt or a sales receipt.
2. Legal entities and individuals who provide services to the public have the right not to use cash registers. Instead of a cashier's check, they are required to issue an appropriate document to customers on a strict accountability form (BSO). They are tickets, subscriptions, receipts, etc. The procedure for working with BSO is prescribed in Government Decree No. 359 of May 6, 2008.
3. Legal entities and individuals who apply any taxation system and at the same time do not have the opportunity to use cash registers in certain types of activities (see table).

Everyone else cannot do without the use of KKM in their work.

Not every cash register can be used in business.
Suitable models must be mentioned in the State Register maintained by the Federal Tax Service.

This very lengthy document has two sections. The first includes information about the models of cash registers used by organizations and individual entrepreneurs. The second is focused on credit institutions and is based on data from the Central Bank of Russia.

If you are not going to establish a bank, open a microcredit organization, a credit cooperative or a pawnshop, then your section is the first. We download the document from the tax website, carefully study the KKM models indicated in it. Attention: the register is updated every year!

1. Buy new KKM. You will not be able to do this in a computer goods store. Trade in fiscal equipment is carried out by organizations approved by the State Expert Commission for CCM. The same companies are engaged in mandatory maintenance of cash registers. We go to such a company and choose the model that you like. At the same time, we must take into account one more important point. KKM models print a different set of details in checks, so we choose the one that suits your type of activity. Information about what a particular cash register prints in a check is contained in the State Register of the Tax Service.
2. Buy a used KKM. It will cost less, but when choosing, we take into account not only the details, but also a number of other nuances. The age of the device must not exceed 7 years, it must be in the tax office by the previous owner and must have a new block fiscal memory– EKLZ (protected electronic control tape).

Which option to use is up to you, the law does not prohibit the use of a used device. KKM "with mileage" are sold in the same companies as the new ones.

After you have decided on the model and purchased it, you need to conclude an agreement with a specialized company for Maintenance device. The validity of such a document is usually one year. KKM sellers almost always have technical service centers (TSC). The specialists of the center must stick a holographic sticker "Service" on the cash register and issue a second copy of the agreement on it. Important: without this document, registering the device with the tax office will not work.

We legalize the device

Buying a KKM and concluding a service agreement with a specialized company is only half the battle. It is not yet possible to use CMC at this stage.

The next important step is to register the fiscal machine with the tax office. Using cash registers without registration threatens with serious fines.

Here it is important to know the following. Individual entrepreneurs register equipment with the tax office at the place of residence, legal entities (LLC, CJSC and others) - at the registration address. If the legal entity plans to use KKM not at the main office, then you need. Registering a cash register separate subdivision takes place at the actual location. Now you know which IFTS you need to contact.

Now let's talk about the registration procedure itself. The whole process consists of the following stages: submission of documents, inspection, fiscalization and registration.

The entrepreneur should be aware that in connection with the Administrative Regulations for the provision of the Federal Tax Service of Russia with the state service for registering cash registers used by organizations and individual entrepreneurs in accordance with the law Russian Federation, registration and deregistration of cash registers are free.

The following documents must be submitted to the tax office (which of them, we have already figured out):

• application for registration of KKM in the form approved by the Federal Tax Service (download form KND-1110021);
• KKM passport for registration. It will be given to you upon purchase of KKM;
• service agreement with the CTO.

Tax authorities simply do not have the right to demand other documents. In the event that for some reason you cannot personally submit an application and other documents to the tax office, they can be sent by mail, through the website of the tax office or the public services portal.

You can also entrust the registration to your representative, but this will require a notarized power of attorney. The service for registering cash registers with the tax office is very often provided by sellers of the relevant equipment.

What happens next? The IFTS employee who accepted the documents transfers them to the registration department. There they are evaluated and if the set is incomplete or does not comply with the rules, you will be notified about this. If everything is in order, on the appointed day and hour, you will need to bring the device for inspection to the inspection. Employees will check the “Service Maintenance” seal, carry out fiscalization (load the necessary information into the KKM memory), test and seal it again. This stage of the registration procedure is carried out in the presence of you or your representative, an employee of the CTO and a tax inspector.

Fiscalization is carried out in the presence of you or your representative, a CTO employee and a tax inspector.

The final act will be an act in the form of KM No. 1 (on transferring the readings of the summing cash counters to zero and registering the control counters of the cash register) in two copies. One will remain with you, and the second will be transferred to the TsTO, where you are served.

At the tax office, you will be given a KKM registration card - an important document. In the future, all data or their changes will be entered into it (registration address, owner, deregistration, transfer to the reserve). In the case of buying a used car, the previous owner must transfer the KKM card to you. In some situations, the document may be damaged, corrupted, or lost. In this case, the tax authority that carried out the registration of the cash register is obliged to issue a duplicate card. This does not entail any penalties from the fiscal authorities.

Usually, all documents for KKM are issued 3 days after the procedures. But this period may be longer. It all depends on the workload of the IFTS employees. Having received the papers in your hands, you can start the cash register to work.

What is fraught with "left" cash desk?

The fine for working without a cash register (paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), as well as for the absence of a hologram or seal mark, is from 4,000 to 6,000 rubles for individual entrepreneurs (IP), for organizations (LLC, OJSC, CJSC, etc. .) - from 40,000 to 60,000 rubles.

However, these violations do not always result in a fine. The Code of Administrative Offenses provides for such a response as a “warning”, so for the first time you may be forgiven.

In addition to the most popular tax authorities regularly find another 12 types of violations of the use of the cash register (see table).

List of violations of the law when using KKM:

• Non-use of KKM, refusal to issue a document.
• Non-use of KKM.
• Non-use of cash registers in case of accepting payments from individuals.
• Failure to issue a document of strict accountability.
• Failure to issue, at the request of the buyer (client), a document confirming the payment by the payer of UTII.
• The use of KKM, which does not correspond established requirements or is used in violation of the procedure and conditions for its registration and application established by the legislation of the Russian Federation.
• Use of cash registers with missing or unreadable details on the cash receipt.
• The use of cash registers with the absence or unreadable details on the cash receipt issued by the payment terminal.
• KKM work with discrepancy between the time on the cash receipt and the real one.
• The use of cash registers with a missing stamp-seal.
• The use of cash registers without SIC "State Register" and (or) SIC "Service" and (or) an identification mark.
• Involvement of KKM as part of a payment terminal (PT) not at the address of registration of KKM, absence of KKM as part of the PT at the address of registration.
• Using KKM without technical support from a supplier or a technical service center (lack of a valid contract) or in the absence of a KKM passport.
• Application of cash registers in non-fiscal mode.

A little about innovation

The tax authorities do not stand still and do not shy away from using high technology. In 2014-2015 a large-scale experiment was conducted on the territory of Moscow, Moscow, Kaluga regions and the Republic of Tatarstan. Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

Entrepreneurs were offered to use online cash registers - devices with the function of transmitting data to the tax authorities via the Internet.

According to the initiators, such a scheme should simplify the registration of cash registers, reduce the number tax audits. Re-registration of fiscal equipment and its maintenance, according to officials, will become superfluous. Large retailers participated in the experiment: Azbuka Vkusa, M.Video, Perekrestok, Metro Cash & Carry.

Officials concluded that the experiment was a success and from April 2016, entrepreneurs can voluntarily switch to online cash registers. A draft law has been submitted to the State Duma, which will oblige all businessmen to use such devices already in 2017. Although, it is not known whether the deputies will adopt such a law.

So, now you know how to equip your office or point of sale with a cash register. Perhaps you have already taken advantage of this knowledge. Don't stop - there is still a lot to do. To organize sales and establish business processes is a very difficult, but interesting and feasible task.

When using a cash register (hereinafter KKM) in an organization, the legislation provides for the completion of the mandatory primary documents specified in the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132, which approved the forms of primary accounting documentation for accounting for trade operations. Including, the specified Decree approved the form N KM-4 "Journal of the cashier-operator" and the form N KM-6 "Help-report of the cashier-operator".

Form KM-4 "Journal of the cashier-operator" is used to record operations for the receipt and expenditure of cash (revenue) for each KKM organization (entrepreneur). This form is also a control and registration document of meter readings. At the same time, the legislation does not prohibit the maintenance of one Journal of a cashier-operator for several cash registers. However, regulatory authorities strongly recommend using a separate journal for each cash register. We, of course, join their wish and interpret it, as usual, as a requirement on their part.

When (what time) do you need to take KKM readings (z-report) and fill out the register of the cashier-operator?
In accordance with clause 6.1 of the Model Rules for the Operation of KKM when making cash settlements with the population, approved by the Ministry of Finance of Russia on August 30, 1993 N 104, entries in the journal of the cashier-operator are made after the end of the working day (shift) indicating the readings of control and summing cash counters and revenue . If your organization works “until the last client”, then the cash desk is “removed” when this last client pays in full. If he sat up until the moment when another cashier came to replace and the first cashier must stop his work, then before the start of the new cashier's work shift, it is necessary to “remove” the cashier and make the appropriate entries in the Journal of the cashier-operator. In this case, the cashier's check is knocked out to the overstayed visitor by the new cashier and the corresponding amounts spent by him through the cash register will fall as an integral part in the next entry in the indicated journal.

Thus, the basic rule will be observed that the change of work of the cash register will not exceed 24 hours and all cash transactions will be “broken through” through the cash register and reflected in the journal of the cashier-operator.

On the basis of the final check (Z-report), which is compiled for a work shift or a day, an incoming cash order is drawn up, according to which the proceeds received through the cash register are transferred to the general cash desk of the organization (Resolution of the FAS UO of December 22, 2009 N F09-10179 / 09 -C3).

Entries in the Journal of the cashier-operator are kept according to Z-reports. Please note that regardless of when the Z-report was generated (considering the above), column 1 of the Journal strictly indicates only the date of taking the meter readings indicated in the Z-report. At the same time, the work shift at KKM may not coincide with the calendar day, as indicated above.

In addition, on the basis of the same Z-report, the cashier-operator draws up a Certificate-report in the form N KM-6. It indicates the readings of KKM meters and revenue for a working day or shift, which is determined by the readings of summing money counters at the beginning and end of the working day, minus the amount of money returned to customers.

The rules for indicating (determining) the date of filling out the Reference Report in the form N KM-6 are similar to the rules for determining the date that must be indicated in column 1 of the Journal of the cashier-operator (they must match). The same date it is necessary to write out a cash receipt order.

We draw your attention to the fact that if the date of the Z-report differs from the start date of the cashier's shift and the journal of the cashier-operator does not indicate the date of the Z-report, but, say, the start date of the shift, then this fact, in our opinion, is not violation and liability for this is not provided, provided that this fact did not affect the posting of proceeds. If in the cash book and in accounting the revenue is reflected in a timely manner and in the correct amount, then neither the organization nor its officials will be fined (Resolutions of the FAS ZSO dated 07/08/2008 N F04-4164 / 2008 (7761-A75-32); FAS GSO dated February 18, 2009 N A19-11731/08-39-F02-273/09).

But for late posting of revenue, the company can be fined in the amount of 40,000 to 50,000 rubles. (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). But this fine can also be recovered only if more than 2 calendar months have passed since the receipt of the proceeds (Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Summing up the above, we recommend in practice to use the information provided in this letter regarding the dates in gr. 1 magazine (form KM-4), the date of the reference report (KM-6) and the date of execution of the incoming cash order, i.e. indicate the date according to the Z-report, even if the shift closed after midnight. Regarding the introduction of corrections to column 1 of the journal for previous periods, in our opinion, this should not be done, since responsibility for this violation is not provided, and any correction in this document is in itself an alarming factor.

What documents are needed to register an online cash register, we will consider in this article. Starting from July 1, 2017, old cash registers cannot be used! Those who are required to use cash registers should only work with online cash registers. See how to get started with them.

Highlights of the transition to online cash register

According to the new version of the law "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" dated May 22, 2003 No. 54-FZ, from July 1, 2017, only online cash desks will be used. Such cash registers transmit the necessary information to the tax authority via the Internet online. From February 1, 2017, the tax office registers only online cash registers.

Taxpayers who are currently exempt from the obligation to use cash registers (payers of UTII; individual entrepreneurs on a patent; persons using BSO) still have the right not to use a cash register, but starting from July 1, 2018, such an obligation also applies to them.

And those who are obliged to use cash registers, but still work at the old-style cash registers, need to have time or purchase before July 1, 2017 new online checkout, or, if possible, upgrade the existing one. Moreover, before the modernization, information should be submitted to the Federal Tax Service Inspectorate on the readings of control and summing cash meters taken from the CCP before modernization (letter of the Federal Tax Service dated 06/19/2017 No. ED-4-20 / [email protected]).

What are online cash registers and how they work, read in the article.

If you decide to purchase a new cash register, then check whether it is included in the official register of cash registers permitted for use in accordance with the new legislation. This register is available on the website of the tax service.

It is also convenient to check if the purchased model is in the register in the FTS service using the link.

What documents are needed to register an online cash register

To register an online cash register, you need to send an application to the tax authorities. According to the law 54-FZ, an application for registration of a CCP must contain the following details:

• name of the user (full name of the organization or full surname, name, patronymic (if any) of an individual entrepreneur);
• address and location of the cash register;
• serial number and model of the CCP;
• serial number and model of the fiscal drive.

Depending on the planned direction of using the online cash register, additional data is entered in the application, for example, if Internet payments are made, then the site address must be indicated in the “Address” line. The corresponding lines are filled in:

• when used as part of an automatic device;
• when used by a paying agent;
• when making payments on the Internet;
• at a delivery, delivery sale;
• when used only for printing strict reporting forms.

The application form was approved by order of the Federal Tax Service dated May 29, 2017 No. ММВ-7-20/ [email protected] You can download the form from us on the site .

And one more thing: before applying to the tax authority with an application for registering an online cash register, you need to decide on the OFD, since its data is also entered into it.

The application form filled out on paper is submitted to the tax office. You can register an online cash register at any tax office, not only the one where the organization itself is registered.

In addition to the application, the inspection will require the presentation of the original certificate of state registration of a legal entity or entrepreneur (OGRN or OGRNIP), a certificate of registration with a tax authority (TIN), documents for a cash machine, a seal (if the organization has not refused to use it), also not forget to issue a power of attorney to the representative of the organization performing the registration procedure.

Registration of the cash register through the personal account of the taxpayer

It is most convenient to register an online cash register through Personal Area taxpayer. An enhanced qualified digital signature is required for registration.

How to get one, read.

If there are difficulties with registering cash registers, you can contact the fiscal data operator or the CTO. For a modest fee (and some even free), they will handle the entire process for you.

What documents to issue when using the online cash register

In general, the main types of documents issued by the cash register are also saved when using the online cash register. At the beginning of the shift, the "Start of the shift" report is also printed, and at the closing of the shift, the "End of the shift" report, but they will contain additional details regarding fiscal data.

The book of accounting for funds received and issued by the cashier (form KO-5) does not change its content and purpose - if you keep it, do it in the same order.

Significant modifications have affected the content of the purchase receipt. Now it contains more information. For example, a cash receipt issued by an online checkout indicates the address of the place where the purchase was made. The receipt of a new sample must indicate the name of the purchase, its price, cost, applicable discounts or surcharges, the total cost of the purchase, the rate and amount of value added tax, the method of payment (cash, non-cash), the regime of the taxation system, and more. Also, the purchase receipt indicates the data of fiscal indicators.

Read more about how an online checkout check should look like.

As for the indication of the name of the product (service, work) in the cash receipt, there are concessions for individual entrepreneurs - according to the order of the Federal Tax Service "On approval of additional details of fiscal documents and formats of fiscal documents that are mandatory for use" dated 03.21.2017 No. ММВ-7-20 / [email protected] indicators such as name, price, quantity, method of calculation until February 1, 2021 may not be indicated by entrepreneurs using the simplified tax system, uskhn, UTII, PSN.

Read more about the range of goods at online checkouts in this one.

According to the new procedure, the buyer has the right to demand that the cash receipt be sent to him in electronic form to his subscriber number or e-mail, which he indicates. In this case, the e-mail address of the buyer and seller will be registered in the electronic form of the check.

Online KKM provides for the following operations online and printouts of the document: cash receipt correction, return receipt.

How to manage cash registers. Document flow at online cash desks

The entry into force of the new version of the law 54-FZ on the use of online cash registers has significantly reduced the volume of document flow. The new cash registers transmit all the necessary information to the tax authorities online, so there is no need to maintain traditional unified forms of documents for accounting for settlements using cash registers.

So, there is no longer an obligation to fill out the CM forms, because the data that is usually entered in the CM forms will already be transferred online to the tax authority by an online machine. So, there is no need to duplicate information. This is explained by the letter of the Ministry of Finance of Russia dated “On the application of the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132“ On the approval of unified forms of primary accounting documentation for accounting for trade operations “” dated September 16, 2016 No. 03-01-15 / 54413. For example, this applies to keeping a journal of a cashier-operator (form KM-4), which does not need to be filled out when paying by online cash desks.

At the same time, the organization has the right to independently decide what documents it needs at the online checkout. If you continue to fill unified forms documents provided for in the calculations using CCP, this will not be a violation.

Cash documents at online cash desks, such as an incoming cash order, must be issued in the same order. When making cash payments using cash registers, an incoming cash order is filled in at the end of the day for the total amount of revenue.

Accounting for the main cash desk of the organization must be kept as before. As before, we write out all incoming cash orders, outgoing cash orders, and keep a cash book.

Results

From July 1, 2017, only online cash registers will be used. In order to launch a new online cash desk before the approved deadline, you need to have time to register it. Registration through the taxpayer's personal account is convenient and fast way registration. When applying to the tax office with a paper application, it is first advisable to clarify with the inspectorate on which form they will accept the application and what documents will need to be submitted. If you encounter difficulties when registering a cash desk, you can contact the fiscal data operators or the CTO - they will easily solve your problems.

Cash documents are papers that are drawn up in connection with the movement of funds of a legal entity or an individual entrepreneur. Their forms are approved by the State Statistics Committee. Let us consider further what cash documents enterprises can use.

Orders

They act as primary cash documents. Orders can be incoming or outgoing. The first is applied when cash is received. Issued in one copy by an accounting officer and signed by Ch. an accountant or an official authorized to do so. In the absence of responsible officials, the head of the legal entity or the individual entrepreneur himself can endorse primary cash documents. The receipt for the credit order must be signed by authorized persons (accountant and cashier), certified by a stamp (seal). In addition, it is registered in the relevant journal. The receipt is given to the subject who deposited the money. The receipt order itself remains at the cash desk. Expenditure paper is filled in when issuing cash. It must be said that cash documents are drawn up if the enterprise uses both traditional methods of information processing and BT tools. An outgoing order, like an incoming one, is issued in 1 copy. It must also be endorsed by authorized persons and registered in the appropriate journal.

filling

How to issue cash documents mentioned above? Filling is carried out as follows:

1. In the line "Base" is called
2. In the column "Including" the amount of VAT is put down. It is written in numbers. If services, goods or work are not taxed, then the line indicates "excluding VAT".
3. The line "Appendix" should list the accompanying and other papers, indicating the dates of their compilation and numbers.
4. In the column "Credit, subdivision code" the corresponding designation of the structural department to which the funds are received is put down.

Registration

Cash documents must be recorded in a special journal. It registers both incoming / outgoing orders, and papers that replace them. The latter, for example, include payrolls, applications for the issuance of funds, invoices and others. At the same time, it should be noted that expenditure orders, which are drawn up on payroll records for wages and other amounts equivalent to it, must be registered after the issuance of payments.

Cash book

It is used to account for the issuance and receipt of cash. The book is numbered, laced and certified with a seal, which is placed on the last page. A record is also made here indicating the number of sheets. The last page must be signed. accountant and business manager. Each sheet of the book is divided into 2 equal parts. One (with a horizontal ruler) should be filled in as the first, the other as the second copy. The latter is issued from the back and front sides using carbon paper. Both instances are numbered with the same number. The former remain in the book, while the latter are detachable. The latter act as reporting cash documents. Until the end of all operations for the current day, they do not come off. Entries begin on the front side of the first copy after the column "Balance at the beginning of the day." Before filling, the sheet must be folded along the tear line. The cut-off part is placed under the one that remains in the book. To enter information after the "Transfer", the tear-off side is superimposed on the front side of the second copy. Entries continue along the horizontal line of the reverse side of the inseparable part.

Additional documents

Cash transactions can be recorded by various papers. One of them, for example, is an advance report. It is used to account for funds that are issued to accountable persons for administrative and business expenses. How are such documents prepared? Cash transactions of this type are taken into account directly by the accountable person, as well as by the accounting officer. Advance reports are drawn up on paper or computer media. Registration of cash documents is carried out strictly in accordance with the rules. Each form is filled out in one copy. On the reverse side of it, the accountable person indicates a list of papers that confirm the expenses incurred. These, for example, include a travel certificate, bills of lading, etc. Here, the subject indicates the amount of expenses. The papers that are attached to the report must be numbered in the order in which they are listed. Checking cash documents is carried out by employees of the accounting department. Employees, in particular, conduct an audit of the targeted spending of funds, the completeness of the provided corroborative papers, the correctness of their completion and calculation of amounts. The reverse side indicates the costs that are accepted for accounting, the accounts in the debit of which they are recorded.

Important nuances

Details that relate to foreign currency (page 1a on the front and columns 6 and 8 on the back) must be filled out only if the accountable person receives funds not in rubles. The advance report after verification must be approved by the head of the enterprise or a person authorized by him. Only after that it is taken into account. If the advance has not been fully used, the accountable person returns the balance back to the cashier. At the same time, the receipt order is filled. Funds are written off in accordance with the information of the approved report.

Settlement and pay statements

Registration of cash documents is carried out when calculating and paying salaries to employees of the enterprise. The accounting department draws up the corresponding statement in 1 copy. The accrual of wages is made according to the information present in the primary documentation for accounting for the time actually worked, output, etc. The lines "Accrued" indicate the amounts in accordance with the types of payments from the payroll. Other incomes (material and social benefits) provided to the employee, repaid at the expense of the enterprise's profit and subject to inclusion in the taxable base are also affixed here. At the same time, deductions from the salary are calculated and the amount to be handed over to the employee is established. On the cover page of the statement, the total amount to be paid to employees is affixed. The head of the enterprise must sign a permit for the issuance of wages. In case of its absence, this document is issued by an authorized employee. At the end of the statement, the amounts of the deposited and issued salaries are entered. After the expiration of the period established for the payment of funds to employees, opposite the names of employees who did not receive money in column 23, the note "Deposited" is put. A disbursement order is drawn up for the amount disbursed. Its number and date of completion must be indicated in the payroll on the last sheet.

Help-report

This document contains the readings of KKM meters and the proceeds per shift (working day). Help-report is filled in 1 copy daily. The cashier-operator must sign it and hand it over to the chief official (head of the enterprise). At the same time, the receipt order is filled. In small companies, money is handed over directly to collectors. When transferring cash, the relevant cash documents of the bank are filled out. Revenue per shift (working day) is set in accordance with the indicators of the summing counters at the beginning and end of the day. At the same time, the amounts returned to customers on unused checks are deducted. The established revenue is confirmed by the heads of departments. In the posting of funds in the report, the head of the enterprise also signs. The reference report acts as the basis for compiling a consolidated "Information on the readings of KKM meters and the company's revenue."

teller journal

This document is necessary to account for the expense and cash receipts for each KKM of the enterprise. The journal also acts as a control and registration report of meter readings. This document is laced, numbered and sealed with the signatures of Ch. accountant, head of the company, as well as the Journal is also certified by the seal of the enterprise. All entries are made by the teller every day. The procedure for issuing cash documents does not allow erasures and blots in the journal. All corrections made must be agreed upon and certified by the signatures of authorized persons. If the readings match, they are logged for the current shift at the beginning of work. These data must be certified by the signatures of the administrator on duty and the cashier. Line 15 indicates the amounts entered on checks returned by customers. Information for this is taken from the relevant act. The same column indicates the number of zero checks printed during the shift. At the end of the working day, the operator generates a final report for the shift and hands over the received revenue with it. This creates an incoming order. After the meter readings are taken, the actual amount of receipts is checked, the corresponding entry is made in the journal. It is confirmed by the signatures of the head (duty administrator), senior cashier and teller. In the event of discrepancies between the amounts indicated on the control tape and the amount of revenue, the reason for the difference is identified. Any surpluses or shortages found are recorded in the appropriate journal lines.

Data on KKM meter readings and revenue

They are used to generate a summary report for the current shift. These data act as an appendix to the statement of the teller, compiled daily. Data on indications and revenue are formed in one copy. Together with expenditure and receipt orders, statements of tellers, they are transferred to the accounting department of the enterprise until the next shift. The sample of cash documents, in accordance with the meter readings, at the beginning and end of the working day for each cash register includes the calculation of revenue. At the same time, among other things, its distribution by departments is indicated. The latter must be confirmed by the signatures of the managers. At the end of the completed table, the results are displayed according to the readings of the counters of all cash registers, and the company's revenue is summarized with the distribution of funds by departments. In accordance with the acts, the total amount of money that was issued to customers on the checks they returned is indicated. This amount reduces the total revenue of the company. The information must be signed by the senior cashier and the head of the enterprise.

When issuing cash documents, it is necessary to adhere to the procedure established by legislative and other regulations. In addition, there are several fairly simple rules, the observance of which will avoid inaccuracies when filling out paperwork:

Additional rules

Storage of cash documents, in accordance with applicable law, is carried out for 5 years. The calculation of this period begins on January 1 of the year following the period of completion of the record keeping. This rule is considered general. A special procedure has been established for payroll statements. If employees do not have personal accounts, these papers are kept at the enterprise for 75 years. At the end of this period, all documentation may be transferred to the archive or destroyed if there are no court cases, disagreements or disputes on it. When working with papers, the following rules must be observed:

1. Formation of documents in stitching should be carried out for each day no later than the next working day or the first day off.
2. Before transferring the papers to the archive, their inventory must be made.
3. Control is carried out either by a cashier or by the direct manager of the enterprise.
4. In the process of creating a staple, the papers are collected in ascending order of account numbers (first by debit, then by credit).

Responsibility for the safety of cash documents rests with the head of the enterprise. In case of non-compliance with the above rules, an administrative penalty in the form of a monetary penalty may be applied to the violator. The amount of the fine is set in accordance with the law.

Conclusion

Maintaining cash records is considered a fairly responsible job. Filling out paperwork must be approached with all responsibility. Cash documents are used when summarizing various data, reporting, accounting. In this regard, errors made at the initial stages of fixing transactions can lead to serious distortions in the final papers. An employee who is appointed to the position responsible for processing cash documents must have relevant knowledge and experience. It must be remembered that all the papers that the operator fills out are reviewed by senior officials and approved by the head of the company. Particular attention should be paid to the registration of documents. Entries in journals and books must be made in deadlines according to the rules. Since cash documents are used in the preparation of reports, all corrections in them are carried out strictly in a certain order. If the established rules are not followed, the papers lose their validity, and the information in them cannot be used by the company in further management work.

She brought to the attention of the tax authorities and taxpayers the position of the Ministry of Finance of Russia on the use of unified forms of primary documents for accounting for cash settlements with the population in the implementation of trade operations using cash registers.

What forms are we talking about?

The unified forms of primary documents for accounting for cash settlements with the population in the course of trading operations using cash registers (hereinafter referred to as the unified forms for cash registers) were approved by Resolution No. 132 of the State Statistics Committee of Russia dated December 25, 1998.

These include the forms:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of a cash register”;

KM-2 “Act on taking readings of control and summing cash meters upon delivery (sending) of a cash register for repair and upon its return to the organization”;

KM-3 "Act on the return of funds to buyers (clients) for unused cash receipts»;

KM-4 "Journal of the cashier-operator";

KM-5 "Journal of registration of indications of summing cash and control counters cash registers working without a cashier-operator";

KM-6 "Help-report of the cashier-operator";

KM-7 "Information on the readings of counters of cash registers and the organization's revenue";

KM-8 "Journal of calls of technical specialists and registration of work performed";

KM-9 "Act on checking the cash register".

Applying Forms

Prior to the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law), there were no issues with the use of unified forms for cash registers. Organizations were required to use primary documents contained in the albums of unified forms of primary accounting documentation (clause 2, article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

The requirements for primary documents have been changed in the Accounting Law. Now their forms are determined by the head of the organization (clause 4, article 9 of the Accounting Law).

Commenting on this provision, the Ministry of Finance of Russia, in information No. PZ-10/2012, explained that from January 1, 2013 (the moment the Law on Accounting comes into force), the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are no longer mandatory to application. However, if such forms have been established by the competent authorities in accordance with and based on federal laws, organizations must continue to use them.

As an example, the financiers cited cash documents approved, in particular, by the Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”, since this document was adopted in accordance with the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”. Recall that the above instruction of the Central Bank of the Russian Federation approved the incoming cash order 0310001, the outgoing cash order 0310002, the cash book 0310004. -10/2012 nothing is said. Therefore, the question arose: are companies obliged to use them?

This issue was clarified by the specialists of the Federal Tax Service of Russia in a letter dated June 23, 2014 No. ED-4-2 / ​​11941. They indicated that the use of these forms remained mandatory. The tax authorities justified this as follows. The instructions for filling out unified forms for CCPs say that they were introduced instead of those presented in the Model Rules for the Operation of Cash Registers when making cash settlements with the population, approved by letter No. 104 of the Ministry of Finance of Russia dated August 30, 1993 (hereinafter referred to as the Model Rules). The Model Rules themselves are established in accordance with the Law of the Russian Federation of June 18, 1993 No. 5215-1 “On the use of cash registers in the implementation of cash settlements with the population”. This law became invalid due to the adoption of the Federal Law dated May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" (hereinafter - the Law on CCP). However, the effect of the Model Rules has not been canceled, and they continue to be applied in the part that does not contradict the Law on CCP and the regulatory legal acts adopted in accordance with it. In this regard, since the use of unified forms for CCPs is determined by the legislation on the use of CCPs, companies are not entitled to develop their own forms of such documents.

New edition of the law on CCP

Federal Law No. 290-FZ of 03.07.2016 amended the Law on CCPs. Now in paragraph 1 of Art. 1 of the Law on CCP clearly states that the legislation of the Russian Federation on the application of CCP consists of this Federal Law and regulations adopted in accordance with it. In this regard, the question arose again about the mandatory use of unified forms for CCP.

In response to it, the Ministry of Finance of Russia in a letter dated September 16, 2016 No. 03-01-15 / 54413 clarified that the resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 does not apply to regulatory legal acts adopted in accordance with the Law on CCP. Therefore, the unified forms for CCP, approved by this resolution, are not mandatory for use. This position of the financiers was brought to the attention of the tax authorities and taxpayers by a commentary letter.

Thus, from July 3, 2016 (the moment the new version of the CCP Law comes into force), companies have the right not to use the unified CCP forms and instead develop their own forms of primary documents.