How a cashier can work with an online cash register in various situations. How to operate a cash register

It is impossible to imagine trading without a cash register. The interests of buyers and the peculiarities of the state's tax procedures require control over the trading process, which is why cash registers are needed. There are no plans to eliminate these procedures in the future; moreover, tax policy in Russia has been tightening in recent years, and the role of cash registers is increasing. This is explained by the fact that the market economy is replacing the former Soviet one, and the non-state sector is growing. Cash registers are one of the main tools of the state to control the income of the population and, accordingly, the payment of taxes. How does a cash register work?

What is a cash register?

A cash register is a sample of office equipment, the activities of which are strictly limited by Federal Law No. 54 of 2003. This is the leading legal document with the help of which power financial structures check the process of settlements between a businessman and clients.

The most important feature of cash registers (cash registers) is the principle of its operation, which allows tax authorities to exercise control. We are talking about the presence of fiscal memory in the devices, the entrance to which is locked with a password. The prohibiting code is known only to employees of the tax structure, so the businessman is not able to independently convert the information registered by the cash register.

Repair of cash registers is carried out in specialized organizations that have permission from the state. But you can select and install the device yourself.

Classic cash register

The Mercury 112 cash register has gained a place in the market due to its simplicity and usefulness. And a little later, another development was presented - “Mercury 115”. The operating procedure on the new device was the same as before, but the dimensions were reduced, it became possible to work on a battery rather than from the mains, and the new printer made it possible to receive receipts on a more spacious tape. "Mercury 115" has turned into almost a people's cash register. The shops of the capital are 90% equipped with just such a reliable and most demanded device today.

Then the Mercury 140 cash register appeared. The device had great functionality, a wide screen, but the cost of the device turned out to be too high.

Among the types of cash registers presented, the last device in this series, “Mercury 180K,” deserves attention. All the functions built into earlier models were retained, in addition, the model received record-breaking minimum dimensions. This cash register easily fits in the palm of your hand. It was liked by businessmen whose activities lay in the field of mobile business. The device was easily attached to the belt and could be quickly brought into working condition. How does a cash register work?

Instructions

The operating principle of the device simplifies the cashier’s work with money as much as possible. How does a cash register work? The cashier simply enters the purchase amount, or this indicator is calculated automatically after scanning the barcodes of all products and pressing the corresponding key. When paying in cash, a cash register opens to issue change; when paying through a terminal, the machine transmits the data to the bank terminal, through which payment is made.

Who is temporarily exempt from the cash register under the new edition of Federal Law No. 54?

Despite the rigidity of the state with which it controls the income of businessmen, there is a whole category of individuals and organizations that, until recently, may not have used cash registers. These are individual entrepreneurs and organizations that use UTII, companies operating on a simplified taxation system, individual entrepreneurs using a patent taxation system.

The listed persons may not have understood the operation of the cash register and kept regular records on paper.

Changes in terms

In 2016, a new version of Federal Law No. 54 was adopted, which reduced the number of “beneficiaries”. In particular, all of the above business structures and a number of other organizations specified in the law, from 1.07. In 2018, a cash register should be installed, with the ability to transmit data from receipts online. This is required to control cash and settlement operations by the tax structure.

Online cash registers

How does an online cash register work? According to the new version of Law No. 54, soon all trade in the country should switch to using cash register equipment online. New style cash register:

• makes a QR code and a link on the receipt,
• sends electronic copies of checks to OFD and clients,
• has a fiscal drive in the housing,
• works without difficulty with accredited OFD.

All approaches to online cash registers are noted in the instructions for cash registers. These standards are strictly mandatory for working with any cash registers since 2017. Online cash registers are not always completely new cash registers. Everything could be much simpler. After all, there are several types of cash registers. Many businessmen continue to use devices purchased earlier.

New and already operating cash registers are included in a special register of cash register models and are marked by the Federal Tax Service.

The trading process at the online checkout now looks like this:

1. The client deposits money for the purchase, the online cash register prints a receipt.
2. The check is deposited into the fiscal drive, where it is stored.
3. The fiscal drive records the check and forwards it to the OFD.
4. The OFD receives the check and sends a response signal to the fiscal storage device that the check has been recorded.
5. OFD processes the data and sends information to the Federal Tax Service.
6. When necessary, a company employee sends an electronic check to the client.

"Benefits"

The following are exempt from trading using cash registers:

• representatives of small businesses working in the shoe repair industry;
• traders in unequipped markets;
• sellers of goods "from hand";
• kiosks with periodicals;
• Russians renting out their homes;
• companies that work with non-cash payments;
• securities lending firms;
• public transport workers;
• organizing public catering in educational institutions;
• religious organizations;
• sellers of handicrafts;
• postage stamp sellers;
• businessmen in areas that are difficult to reach (a list of such areas is compiled by local authorities).

Selecting a device

According to the new law, most businessmen need to purchase and register new cash registers that meet state requirements. Only the equipment that is noted in the state register will be valid. The device is required to display details on the receipt that can be allocated in each area of ​​activity. Therefore, you need to understand in what area the cash register will be used. The cost of cash registers also has a certain impact, since it has a different range.

To use cash register equipment, you must enter into an agreement with a company that will provide technical support. Without this agreement, the device will not be registered. Without registration, this device cannot be used. Eliminating cash register errors is also the task of the central service center.

Requirements for cash registers

The cash register is used by the entrepreneur to carry out settlement transactions and must meet the following requirements:

• have a case with a serial number;
• a clock with the correct time set must be fixed in the case;
• a mechanism for fixing fiscal documents (in the case or separately from the device);
• the device must provide the ability to install a fiscal drive in the housing;
• the device must transmit information to the fiscal drive located in the housing;
• the device must ensure the creation of fiscal documents in electronic form and their transmission to the operator immediately after entering the information into the fiscal drive;
• print fiscal documents with a two-dimensional bar code (QR code no less than 20x20 mm in size);
• receive confirmation from the operator of the receipt of the data that was transmitted;
• the device must provide the ability to obtain fiscal material contained in memory for five years from the end of work.

The cost of a cash register with an Internet connection averages from 25 to 45 thousand rubles. Servicing fiscal data operators - from 3 thousand rubles. in year. This amount includes the repair of cash registers in the event of their breakdown.

Documents for equipment registration

The following documents are required to register a cash register:

• application of the approved form for registering a cash register;
• passport of the device received upon purchase of KKM;
• a maintenance agreement with a KKM supplier or a central heating service;

Documents must be sent to tax authorities in originals, otherwise they will not be accepted.

Individual businessmen (IP) register a cash register with the tax organization at their place of registration. Companies should apply at the place of registration. If there are separate divisions and they use cash register, then registration is required with the tax authorities at the location of the branches. For large companies, this can be dozens of settlements.

If documents are submitted by a representative of a legal entity, then there must be a power of attorney certifying the right of this person to perform certain actions on behalf of the organization.

Cash register inspection and verification

On a certain day, a new cash register with attached tape, power supply and cords must be brought to the tax office. Fiscalization is carried out by a commission consisting of: a tax inspector, an employee of the central service center, and a representative of the taxpayer. They check the data entered by the central service station employee into the cash register: full name of the individual entrepreneur (name of the organization), TIN, cost of the purchase, date and time of its completion, serial number of the receipt.

Next, the cash register is fiscalized, that is, it is transferred to the fiscal mode of operation. The tax inspector enters a special digital code that protects the fiscal memory from hacking, after which the central service specialist installs a seal on the cash register. The tax inspector must make sure that the cash register is in good working order, then registers the device in the accounting book, makes notes in the passport and academic certificate, certifies the cashier-operator’s log and issues a cash register registration card. The cash register is ready for use and can be used.

To analyze the settings, the commission takes a test check for forty-nine kopecks and receives a Z-report. Based on the results of fiscalization, the following records and documents are created:

• the data in the cash register logbook about the receipt of an identification number by the device is noted;
• certificate of absence of device meter data in form KM-1;
• trial check;
• Z-report and fiscal report for forty-nine kopecks;
• ECLZ report for the same amount.

When it is not a cash register machine that is registered, but a stationary payment device, on-site fiscalization is carried out at the location of the device.

Re-registration

Re-registration of a cash register is necessary in the following cases:

• replacement of fiscal memory,
• changing the company name or full name of the individual entrepreneur,
• changing the address of the device installation location,
• CTO change.

To re-register a cash register, you need to contact the tax office with an application drawn up in accordance with the form specified by law, the cash register registration card, its passport, and the conclusion of the central service center (if available).

The tax inspector personally inspects the device for serviceability, integrity of the case and the presence of seals, after which he makes a note about re-registration in the passport and registration card. The presence of a representative of the central tax service center and the taxpayer itself is also required.

In our era of total informatization of society, the state is doing everything to ensure maximum control over cash flows. This is typical for all countries of the world, and Russia is no exception.

However, you should not consider this unit solely as an expensive burden - working on a cash register and cash register has a number of advantages for business. If, of course, you use it correctly.

To do this, we will devote one of the sections of the article to instructions.

In 2016, legislators introduced new norms and concepts in the field of cash register systems into Russian use. The second part of the article is a brief overview of these legislative initiatives.

The reform is being carried out, as always, under the pretext of deregulation, but it incurs additional costs for business. Among them, for example, is the mandatory use of a fiscal drive and an electronic check.

What is it and how work with the cash register using the new system? All this requires clarification.

History of the issue and instructions for operating a cash register

Nowadays, the question “how to operate a cash register or cash register” causes a lot of indignation among entrepreneurs and complaints about unnecessary expenses. But they are installed all over the world, and there is no such resistance there.

So, after all, is cash register equipment (cash register equipment) a punishment or an advantage?

Now it’s hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.

At first, officials were categorically against such incomprehensible innovations, although gradually they gave in, agreeing to make cash register and cash register mandatory for everyone.

Since that time, working on a cash register has become part of the routine of any more or less large business.

1) KKT and KKM - where did they come from?

It should be noted here that the first mechanical analogs of cash registers and cash registers in general appeared back in 1875. Moreover, there is an exact date of “birth” of the first cash register – July 13, 1875, Massachusetts, USA.

The role of Papa Carlo, who “planed” the mechanical first-born, was played by David Brown, the “father” of all modern CCTs. He first applied his invention in 1879 in the main department store in New York.

Cash register was a whole system where working on a cash register gave birth to a new class or, rather, a new profession - the cashier.
There they not only counted customers, but also sent goods on special hanging boxes.

Each cashier sat like a spider in the center of the “web” - these were the ropes along which these hanging boxes moved as part of the overall giant cash register. The cash register was the main, but only part of the overall cash register system.

Agree, after such a description of the work of those cashiers, it’s somehow not good to complain about working with modern automatic systems.

Working on a cash register allowed us to establish strict control over cashiers, contributed to the optimization of all processes in the store. These factors led to increased profitability of the department store almost by a third.

Having learned about such a miracle device that prevents employee theft, many wanted to get a cash register for themselves.

However, due to the high cost, at first only large retail chains and only in the USA could introduce cash registers - as they were officially called then, cash register machines, cash registers (in Russia, by the way, for some reason the name cash register equipment - CCT) was adopted. .

However, after just a decade of work on cash registers, cash registers spread throughout the Old World, covering both sides of the Atlantic. Not only large, but also smaller businesses used cash registers with cash register systems.

Operating a cash register has become part of the cultural tradition in the West.

2) Working on a cash register in the twentieth century

The introduction of cash registers and cash registers began in the Russian Empire, but only in the twentieth century before the First World War itself, when working on a cash register was not very relevant (Revolution, you know).

A real cash boom happened only during the NEP period, and then in the 30s of the twentieth century, just before the Second World War, when 44 department stores were built throughout the Soviet Union.

But the war again prevented the introduction of CCP ... However, there was no business in the USSR, therefore we will not dwell on this in detail.

However, there was business in the West, and it felt quite good - CCP there received rapid development.

Work on the cash register improved every decade - cash registers became smaller and easier to use. Since the 70s, the transition to electronic cash registers began.

Today in the history of CCT began a new round of development – ​​the transition to Internet technologies. From now on, work on the cash register is carried out via the Internet. Even if you, as a buyer, do not feel the difference, progress does not stand still.

The global reform of the CCP began 10-15 years ago in developed countries, and in 2017 it finally reached Russia, where, however, it met with a wave of indignation from small businesses.

3) The main nuances of working with a cash register in modern Russia

Where does the indignation come from if all over the world it was business that introduced such systems, and the state only provided support? Was working on a cash register really too much for Russians?

How do Russian entrepreneurs differ from Western ones?

Firstly, mentality.

It just so happens that post-Soviet entrepreneurs are inclined to conduct business not publicly and even illegally.

If it were not for the tough position of the government, the voluntary introduction of CCP in Russia would not have happened.

This is, in fact, putting the state into your pocket so that it can find out exactly how much revenue you received.

Operating a cash register is like having a magnifying glass - the government sees your ins and outs and can tax you on it.

This is one reason for the indignation, which, however, no one particularly voiced, because it promised problems with fiscal authorities.

The second reason is that the state has transferred all responsibility (including financial) for reporting, maintenance and purchase of cash register systems to business.

If for a large and medium-sized enterprise this is in the order of things, then for a small enterprise the purchase of an expensive cash register and operating a cash register, paying for its maintenance and other things can become a very noticeable expense item.

Do not forget that the introduction of new CCPs in Russia coincided with the collapse of the ruble: After all, cash registers are imported (or with imported chips), which means their prices have risen sharply.

At the same time, the income of small businesses has decreased. Where to get money? Hence the indignation.

However, disgruntled entrepreneurs are still forced to implement CCP, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (individual entrepreneurs) who work on the Unified Tax on Imputed Income (UTII), so popular anger turned into ordinary grumbling in the kitchen.

How to operate a cash register in Russia?

As we said in the preamble of the article, we will devote a separate section to the legal features of the “cash reform” in Russia (everything there, as always, is not entirely clear, and therefore raises a lot of questions). For now, let's focus on the technical part.

So, a modern CCP must perform several functions, among which the most important is issuance of a check based on the results of a commodity-money transaction.

Sending an SMS with a receipt to the buyer or other newfangled details do not change the essence of the cash register - making a purchase and recording the cash flow between the store and the buyer (what money was paid and for what goods).

PS. Since 2003, how to work with a cash register in Russia has been regulated by Federal Law No. 54, which was supplemented with new rules in 2016: http://www.consultant.ru/document/cons_doc_LAW_42359.

This introduced the concept of online cash registers, the essence of which is that now all cash registers must be connected to the Internet and instantly send current data to special centers for collecting fiscal information.

Previously, cash registers could work offline (outside the network), and all information had to be recorded on a special control tape (essentially, an internal receipt for use by the store itself).

In new cash register models, this tape is replaced by a special block - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.

This is necessary in case of interruptions in the Internet - the cash register turns off if there is no connection for 30 days.

Despite some innovations regarding the Internet, the principles of how to work with a cash register remain the same as they were in Federal Law No. 54.

As then, the legislation requires all entrepreneurs working with cash or payment cards to have a cash register (that is, in fact, for everyone).

Detailed instructions for working with a cash register

Entrepreneurs of the old school are categorically against CCT, citing the fact that it is impossible to understand all these buttons without outside help.

However, the practice of their use since 2003 shows the opposite - mastering a CCT is no more difficult than a modern mobile phone.

Rather, it’s even simpler, since the set of operations in cash registers is the same. As you know, the same set of actions is remembered very easily, forming muscle memory - the hands themselves will make the usual movements.

We wrote earlier that CCPs are imported and therefore become more expensive, but this is not entirely true.

They may be domestically produced, but their components are still foreign, so exchange rate fluctuations still affect the cost of the cash register.

The first commandment of a future cashier is to read the instructions.

Only in our latitudes is it customary to first assemble the device without instructions, discover “extra” parts, and only then start studying the accompanying documentation.

All over the world they start with the included instructions - we will start with this too.

1. When starting the device...

Before the first start, the cashier must perform several important actions:

Check the integrity of the CCP and all its blocks.

There are no unimportant details in the cash register, but still maximum attention should be paid to the integrity of the block where cash is stored, as well as the fiscal drive.

All cash register systems must work, then work on the cash register will become as automated as possible.

1. Then you need to check is the cash register cleared?(zeroing is done after each working day, when the daily revenue is withdrawn from the cash register).
2. In parallel with this, you need to pay attention to the time and date in the cash register to see if they are configured correctly.

You need to check all this by printing a zero check on your cash register, or better yet two.

This will not only help you accurately check the date, but will also make it possible to check whether the printing mechanism is working, whether the ribbon is threaded, etc.

2. Turning on the cash register

If we describe all the work with CCP step by step, then the instructions will look like this:

1. Visually inspect the CCP to see if there is any damage, if all blocks are closed, etc.

Turn on the device: some cash register models have a button on the rear panel, while others, instead of pressing a button, you need to turn the key on the front (to the “REG” position).

The result of these actions should be a switched on scoreboard with four zeros.

Checking cash registers - experts recommend checking the printing of checks and the operation of all systems before the start of the working day.

To do this, one or two blank checks are printed by pressing the "Payment" or "Cash" button with zeros on the scoreboard.

That's it, the CCP is turned on and ready to work. This algorithm is repeated every time the device is started.

3. How to serve a client when working at a cash register?

After launching the cash register, it’s time to start serving customers.

This process can also be shown as a short instruction:

If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately enter the computer of the cash register.

If not, the cost and product/category code must be entered into the cash register manually.

1. If there are several products, then all the data must be entered into the cash register as indicated in paragraph 1.
2. Click the "Payment" or "Cash" button to complete the purchase - this will open the CCP block where cash is stored.
3. Place the payment there or pay the client change.

Modern cash registers also calculate the amount of change themselves: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.

Modern cash registers are also connected to a bank terminal for reading payment cards.

In this case, the terminal can issue one or two checks (depending on the bank).

If there are two, you give one to the client, and leave the second at the enterprise for reporting along with the cash register.

4. Print the receipt (produced automatically) and give it to the client along with the goods.

Modern CCP is capable of performing a number of additional functions.

For example, the “%” button allows you to sell products at a discount. In this case, the discount is determined automatically, which allows the cashier not to rack his brains over price changes.

You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and “%” - and you’re done.

PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, products, spare parts.

4. Replacing the tape when working with a cash register

The tape that your cash register turns into receipts regularly runs out. If your trading is brisk, then this can happen several times a day.

Such a situation, in fairness it should be noted, rarely happens - except perhaps in large retail chains with high traffic.

But even if you are a small individual entrepreneur, be sure that the tape in your cash register will end sooner or later. Operating a cash register requires that you know how to change it.

Universal instructions for replacing the tape in the cash register (for more details, see the instructions for specific CCP models):

To understand that your tape is running out, you need to carefully look at the checks - a pink line is applied at the end of the roll.

If there was such a line on the last check, then it’s time to replace the fly.

1. Print a new ribbon from the block.
2. Lift the CCT cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
3. Pull out the old paper spool and insert a new one in its place.
4. Separate the edge of the inserted tape from the reel and insert it into the CCT clamp with the unwinding down.
5. Pull the edge of the tape, pulling it through the paper receptacle into the KKT printing device.
6. Close and secure the CCP cover.

Press the "Up" or "BL" key to rewind the tape a little.

So it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues checks.

7. If excess paper is sticking out of your cash register, it is recommended to tear it off so that the edges of the check are even.
8. The old tape is not thrown away, but sealed and transferred to the responsible person, or directly to the director for reporting on CCP.

Despite the rather long description of 10 points, everything is quite simple and prosaic: I opened the lid, pulled out the old roll - inserted a new one, closed the lid.

Working on a cash register may seem complicated only at first glance - you just need to repeat this procedure a couple of times so that everything reaches the level of automatism.

The nuance is that it is practically impossible to replace the tape incorrectly - the device itself will “inform” you about this: either the lid will not close, or the paper will not come out where it needs to be, or the sensor inside the device will show “no paper”.

Just watch your device like a plastic pet that needs to be fed on time. Something like the old Tamagotchi toy.

How to work with a cash register from a legal point of view?

As we announced, the most difficult moment was left "for a snack" - the legal nuances of the use of cash registers in Russia.

First, let's answer the question - who can work for cash register systems.

Then we will describe the legislative innovations, and at the end we will summarize the estimate: how much does a cash register cost and how much will it cost to maintain it after the “modernization” of the legislation.

Answer #1. Who has legal access to a cash register?

To gain access to the cash register, all employees, except for the director, must conclude an agreement on full liability.

This should prevent theft and other adverse moments that may arise when working with money.

Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal Tax Service (FTS).

Important point- before opening cash desks in a store, at the beginning of the working day, the director of the institution or an individual entrepreneur must start the cash register counter and open its drive.

You also need to print a report receipt, which shows the total amounts at the cash register for the last day. It is important to compare his readings with the audit trail.

At the end of the working day, all reporting information is entered into this journal. The Director is also required to accept used tape and other supplies.

All reports and, in general, all documentation related to CCP are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.

In addition, the law prescribes that the director/individual entrepreneur must:

• maintain a cash book;
• draw up a new tape (enters the cash register number, the start date of using the new tape, and the registrar’s readings in the journal);
• store spare cash register and ink tapes;
• issue driving keys to employees;
• store and issue small change coins and small bills for reporting purposes;
• and the most important thing is to receive the cash at the end of the day.

The cashier is required to accept the cash register and provide its basic functions (customer service, replacing tapes and issuing revenue at the end of the working day).

As you can see, the largest share of responsibility lies with the director and the responsible person (head of department), who will be responsible for receiving the proceeds and all operations with money and fixed assets of the enterprise.

Answer #2. Innovations in working with a cash register in recent years

The main innovation in the legislative field of Russia regarding cash registers is their transformation from the category of ordinary cash register equipment (established by Federal Law No. 54 of 2003) into the category of “online cash registers” (the norm is introduced by Federal Law No. 290 of 2016).

This is being done both as part of the “modernization” of the state’s fiscal policy, transfer to modern Internet technologies, and for stricter control over business in order to increase tax revenues to the treasury.

From now on, all information will be received by the fiscal authorities instantly, via the Internet, which means that any manipulations with revenue will be much more difficult.

Law No. 290 came into force on July 15, 2016: http://publication.pravo.gov.ru/Document/View/0001201607040160

In addition to the transition to modern technologies, he introduced another innovation - the concept of a “fiscal data operator”.

These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all fiscal information coming from the individual entrepreneur.

Despite the fact that the law already came into force last summer, the state has drawn up a “Road Map” for businesses, which gives time and opportunity to prepare for the new requirements.

Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:

How to work with a cash register in new conditions?

If you have been working for a long time and you already have a cash register, then you need to check with the manufacturer whether your “original” machine can be upgraded. This can bring you serious savings.

But here it is important to ask not only about the technical side of the issue - about the “hardware”, but also about the “software” - the software.

The fact is that not all manufacturers can provide suitable software approved by the Federal Tax Service.

If you are just starting a business and you need to purchase such a cash register, then immediately pay attention to the software (“firmware”) and the presence of elements such as a fiscal drive (older models had a tape).

Here you need to be careful not to unknowingly purchase a device that will be unusable from 2018.

PS. Registration of a new/updated device is carried out through the Federal Tax Service website in the personal account of the OFD. That is, simply through the Internet - https://www.nalog.ru/rn77/ip/interest/kkt

To enter the account, a novice entrepreneur will need a qualified electronic signature (CES).

The Registrar (IP) becomes responsible for that particular machine. He can use it himself, or delegate this right through an agreement (we have already mentioned this) to a responsible employee - the cashier.

Price issue...

The issue of modernizing the CCP to new standards remains open - it all depends on the manufacturer.

But as for the acquisition of new equipment, then everything is more or less clear. At the current ruble exchange rate, the price of a cash register with an “online cash register” function will cost from 18,000 to 32,000 rubles.

Why such a big difference? It’s all because of volumes: the more clients a cash register needs to serve per day, the more expensive it is.

By the way, a catalog of cash registers adapted to the new requirements is even available on the website of the Federal Tax Service. It also contains data on the digital security of your data and other information.

The Federal Tax Service believes that even taking into account the new expenses, the updated system leads to savings:

*Arguments of the Federal Tax Service.

To this it is worth adding the prices for the services of fiscal data operators, which is approximately 3,000 rubles per year (this amount is due for each individual cash register).

Seeing a number of connected but unattended cash registers in a store, you can estimate how much the owner pays for them. Yes, these are not the largest amounts, but still noticeable (especially for).

Is everyone required to use a cash register at work?

A representative of the consulting company will tell you who can do without it:

Will small businesses be compensated for cash register work?

The state has provided for the possibility of tax deduction (compensation) for these expenses on cash registers.

However, there are a number of “buts” here: only individual entrepreneurs who have switched to UTII or use patents have the right to deduct, but they will be able to do this only in 2018 (more details in the explanations of the Ministry of Finance - letter No. 03-01-15/17988).

In essence, the system is designed so that only latecomers – those who were unable to do so earlier – could receive deductions.

Let us remind you that all enterprises, except these individual entrepreneurs, must switch to online cash registers in 2017.

Individual entrepreneurs on UTII and patents must switch from July 1, 2018. Old cash registers cease to be registered in February 2017.

And only those individual entrepreneurs who register/re-register online cash registers in 2018 can receive tax deductions.

It turns out that until the beginning of 2018, you either don’t need to start a new business at all, or pay everything out of your own pocket.

Those who worked under the old schemes will also have to re-register their cash registers at their own expense in 2017, since the registration period for most will have already expired by the beginning of 2018.

In short, the system is designed in such a way that as few small entrepreneurs as possible can receive compensation.

However, there is a system of tax deductions, and whether or not to take advantage of this opportunity is your right, not your obligation. In addition, the system was introduced not to increase budget expenditures, but to increase income (tax revenues).

Here, in fact, is all you need to know about how to work with a cash register in Russia after innovations 2016.

There doesn't seem to be much change. But for those who already have their own business, there can be a lot of hassle, as well as expenses.

However, everything is not so scary - the deadlines seem realistic. In addition, if small businesses have come to terms with the very idea of ​​cash registers, then even more so with the transition to online.

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A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that using the device is very difficult and they will not be able to master it on their own. But this is not so - once you figure it out, you will be able to work on almost any CCP model. We will tell you about how to use a cash register : There is nothing complicated about it.

General rules

Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and rules for punching checks. Remember that at the end of the day you need to “reset” the cash register by withdrawing all the cash earned during the day and filing a report in the cash book.

The rules for using a cash register are quite simple.

Who can work with CCP?

Only those people who have entered into an agreement with the business owner on full financial responsibility (or the entrepreneur himself) can operate a cash register. They must also learn how to properly operate a cash register at least at a minimum level (knock out receipts, reset the machine). You can undergo training at the KKT technical service center.

Note:Before the cash register starts operating, the individual entrepreneur or the store director, together with the cashier, must open the drive and the cash register counter, knock out the reporting receipt and check the coincidence of the amounts for the last day with the operator’s audit trail.

The director's responsibilities also include:

• entering accurate readings from the machine into the cash book, certifying the results with your signature;
• registration of the beginning of a new control tape (it indicates the number of the cash register, the start date of its use and the readings of the control register);
• issuing keys to the drive and the device itself to the responsible person;
• issuing small bills and coins to the cashier for change;
• providing employees working with the machine with cash register and ink ribbons.

Cashier responsibilities

Before starting work, a cashier must:

• check the functionality and integrity of the cash register units;
• adjust the date and time, check if the cash register is reset to zero;
• before starting work, you need to knock out a couple of zero checks, checking the functionality of the printing mechanism;
• at the end of the working day, reset the cash register and hand over the cash to the director.

Rules for working with cash registers may differ - read the instructions

How to work with CCP

Let's figure out how work with a cash register: step-by-step actions. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. The display should show zeros: this means that everything is working normally. The further algorithm of work looks like this:

1. Authorization. Some cash register systems begin to work only after the employee is authorized. To do this, you will need to enter your service number and password or use a special card.
2. The sale is carried out by entering the required amount. Enter the correct price for the item using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothing, shoes, food). Some cash registers can read product barcodes, automatically knocking out the required amount. Then click the “Payment” or “Cash” button and the purchase will be completed.
3. If you have any discounts on the full price, you can get them directly on the device. Enter its full price, then select the product category, enter the discount amount and click the “%” button (for example, 15%).
4. If you need to enter several different items into one receipt, then enter their price and press the category key. Repeat this process until you have entered all the items, then click “Payment”.
5. A zero check is issued simply by clicking on the “Payment” or “Cash” button.

These are the simplest rules for using a cash register. You can learn more about complex operations from the instructions for your device.

Replacing the ribbon

let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automation.

Inserting the tape is not difficult: practice a couple of times and you will learn how to

Working with a cash register requires certain skills. The cashier must know all the intricacies of working with cash registers, be able to fill out the register of the cashier-operator, shoot Z and X reports and, of course, have experience in closing the cash register.

How to operate a cash register

Preliminary preparation of KKM for work is carried out by a specialist of your technical service center (CTO). When putting the cash register into operation, cashiers are present - financially responsible persons. The representative of the TsTO checks the serviceability of the cash register, tests it in operation and enters data for the obligatory details of the check.

Working with cash registers can only be entrusted to employees who have undergone special training (for example, at a central service center or simply in the process of being inducted into a position). An agreement on full financial responsibility must be concluded with cashiers. If you are a director or an individual entrepreneur, you can personally work at the cash register.

Responsibilities of the director and cashier when working with cash registers

Before you start working with the cash register, the key to the cash register is kept with you. Before starting work, you, your deputy, the administrator on duty or the chief (senior) cashier (depending on the size of your business) give the cashiers against receipt:

• keys to the cash register and cash drawer;
• bills and coins for change;
• necessary accessories for operating and maintaining the cash register (receipt tapes, ink ribbon, tools such as cleaning brushes and tweezers for removing stuck tape).

In addition, before working at the cash register, you or your authorized representative are obliged, together with the cashier:

• check the readings of sectional and control counters with the data in the cashier-operator’s book for the previous working day;
• enter these data in the book for the current day and certify with your signatures;
• draw up the beginning of the control tape - indicate on it the type and number of the cash register, the date and time of start of work, meter readings;
• close the lock on the readings of cash counters;
• make sure that the cash register is in good condition and ready for work.

After that, you give the keys to the cashier - he can start working.

How to create an X-report in KKM

The X-report shows which transactions were carried out and for what amounts, and allows you to control revenue. The cashier takes out the first X-report at the beginning of the day, after he connects the cash register to electricity, makes sure that the numerator shows zeros, threads the receipt and control tape, checks the date and, if necessary, corrects it manually. The X-report at the beginning of the day will coincide with the data from the cashier-operator’s journal (form KM-4) for the previous day.

You can shoot not only a full X-report, but also separately for each department or product, as well as for cashiers. You can request such a report any number of times during the day - for example, at the end of each shift. Unlike the Z-report, the X-report does not reset revenue.

When outputting the X-report, its data is reconciled with the actual amount of revenue in the cash drawer. The last X-report is taken at the end of the day during the final reconciliation of revenue (during collection).

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How to operate a cash register

At the beginning of working with a cash register, the cashier punches several zero checks to check the serviceability of the cash register. Make sure that your cashiers calculate and tell customers the total amount of the purchase, specify the payment method (cash or card), and if suddenly the cash register does not accept cards, they warn customers about this. Also make sure that cashiers give customers receipts if you don't want to be fined.

When is an act in form No. KM-3 needed?

An act on the return of funds to customers in the KM-3 form is drawn up in one copy at the end of the day when the proceeds are handed over. The cashier signs it, and you approve it. Act KM-3 will be needed only if:

• the client refused the purchase and issued a return;
• The cashier made a mistake.

In the second case, the cashier must promptly knock out the correct check and give it to the client. A check with an error is canceled and filed with the act (since checks quickly fade, it is better to copy them immediately).

Form KM-3 includes information about the cash register, the cashier, and your accounting program. The act also includes the number and amount of each check.

Closing the cash register. How to create a Z-report in KKM

At the end of the day, you need to check the receipts at the cash register with the cash register readings. You can do this using the X-report. Then a cashier's Z-report is compiled, which contains:

• control register data at the beginning and end of the day;
• amount of revenue;
• information on the total amount of money and checks returned to clients, canceled checks;
• information about discounts.

The cashier will not hand over the proceeds until the Z-report is completed. The end of the control tape (printout) of the Z-report is signed, it indicates the type and number of the cash register, readings of control counters, amount, revenue, date and time of completion of work. Based on this report, other reporting forms are filled out - for example, a cashier-operator log.

Cashiers hand over money and a cash report in form KM-6 to the senior (chief) cashier. If you have one or two cash registers, the proceeds are handed over directly to the collector. Then the cashier needs to fill out the log, check the condition of the cash register and prepare it for tomorrow, disconnect the cash register from the network, cover it with a cover and hand over the keys to you against signature.

How to fill out the cashier-operator log

The rules for keeping a cashier-operator's journal are similar to the rules for filling out a cashier-operator's book that was used before. A log is created for each cash register separately or one common for all cash registers.

In general, this register is maintained in form No. KM-4, but it is allowed to fill out the cashier-operator’s journal in the abbreviated form No. KM-5 if the cash register is installed on the store counter. Waiters at catering outlets also use the KM-5 uniform.

Entries in the cashier-operator's journal are made in ink or a ballpoint pen, without any blots; corrections are certified by the signatures of the cashier and management (that is, your autograph).

If one journal is kept for all cash registers, entries are made in the order of numbering of cash registers. Naturally, all information is entered in chronological order.

The journal, along with other important documents, such as a cash register passport, should be kept with you.

The journal is filled out daily after the Z-report is taken at the cash register. It contains data on revenue, on checks returned by customers, on the number of zero checks per day or per shift. The journal also reflects information about shortages or surpluses if the results of the amounts on the control tape differ from the revenue.

Every Russian entrepreneur who conducts cash transactions must have a cash register - this is required by Federal Law No. 54. At the same time, many are afraid to work with a cash register - people are traditionally frightened by devices that are new to them. In fact, it is not difficult to work with. In order to master the algorithm of actions, it is enough to simply remember some fairly easy moments and an equally simple algorithm of actions.

Before starting work, carefully read the instructions

In order to start working with any electronic device, you should first study the instructions that come with it, and cash registers are no exception to the general rules. After reading the instructions, you will better understand the purpose of a particular button, and also learn the procedure for carrying out the operations you need.

In the instructions for a cash register, manufacturers traditionally indicate:

• all possible keyboard shortcuts;
• rules for punching cash receipts.

In addition, you should remember that after the end of the working day, the cash register must be reset, that is, all cash earned during the day must be withdrawn from it and the corresponding report must be filed in the cash book.

Only the entrepreneur himself or persons who have previously entered into an agreement with the business owner on full financial responsibility have the right to work with the cash register. People working with cash register equipment (CCT) must have at least minimal skills in operating such devices - resetting data, punching out receipts correctly, and so on. Those wishing to master CCP can take appropriate training courses at technical service centers.

The director of the point where the cash register is installed, or an individual entrepreneur, before the start of the working day, together with the cashier, open the drive and counter of the cash register, knock out the accounting check and check that the amounts for the last day match the audit trail.

In addition, the responsibilities of the director or individual entrepreneur also include:

• entering accurate cash register readings into the cash book and then certifying them with your signature;
• issuing keys to the device drive and the device itself to the responsible person;
• registration of the beginning of a new control tape, which indicates the date of the beginning of its use, the number of the cash register and the indications of the control register;
• issuance to the cashier of the necessary cash for change - coins and banknotes of small denominations;
• Providing ink and cash register tapes to all employees working with the cash register.

The cashier, in turn, has the following responsibilities:

• checking the integrity of all cash register blocks and their functionality;
• adjusting the time and date, as well as checking whether the cash register was reset after the end of the previous working day;
• checking the functionality of the printing mechanism - to do this, you should knock out several zero checks before starting work;
• resetting the cash register after the end of the working day and transferring cash to the individual entrepreneur or director.

Rules for working with a cash register

After you turn on the cash register, zeros are displayed on the device display, indicating its normal operation. It should be noted that the device itself should be located on a solid, level surface, preferably with space for customers to place their chosen items. It is advisable to connect the cash register directly to an outlet - the use of extension cords here is undesirable. Don't forget about the batteries - they power the device's backup memory, provided by the manufacturer in case of possible power failures.

Some of the devices require the employee to go through an authorization procedure. To successfully pass it, you need to use a special card or simply enter your service number and password.

In order for the sale to take place, you must enter the required amount. Using the number keys of the device, you need to enter the correct numbers, and then press the product identification button. Typically, products are divided into specific groups, such as food, clothing, and so on. Some of the cash registers are capable of reading the barcode of the product selected by the buyer: in this case, the purchase amount will be knocked out automatically. After the amount has been entered or entered correctly, you should click on the payment button - that’s it, the purchase is successful.

If there are discounts on a particular product at a retail outlet, they can be obtained directly on the cash register. First, you should enter the full cost of the product, then select its category, and then enter the amount of the discount provided to customers and then click the “percentage” button.

In a situation where several products should be entered into one receipt, the price and category of each of them is clicked separately. This process must be repeated until all the items selected by the buyer have been shipped. After this, you need to click the “Payment” button. Note that simply by clicking on this button, you can knock out a zero check.

How to replace the ribbon

There is one more important point that you will certainly have to face when working with a cash register - we are talking about replacing the tape. This procedure has to be done often - over time, all movements here will be practiced to the point of automaticity.

If you see a pink marker applied at the end of the roll, this means that the tape is coming to an end. In this case, you should take a new roll and carry out the replacement procedure, and the procedure is the same for the vast majority of cash registers. There is nothing complicated here - by lifting the lid from which the tape comes out (on some devices it may be equipped with latches), we take out the reel remaining from the finished tape.

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Having disconnected the edge of the new tape from the roll, we place it in the receiver, making sure that the unwinding is directed downwards. After passing the tape through the fixing shaft and through the printing device, close the lid. Next, the tape should be rewound using the appropriate key on the device. After the edge of the tape appears from the gap, tear off the unnecessary section - that’s all, you can continue working. After removal, the old tape should be sealed and then handed over to the individual entrepreneur or director. As you can see, there really is nothing complicated here, and after doing this procedure several times, you will learn how to change the tape almost with your eyes closed.