How does the cash system work in a pharmacy computer. Online cash register for a pharmacy. Deadlines and stages
According to requirements federal law 84 pharmacies on the general and simplified taxation system should switch to online cash register s until July 1, 2017. Traders and entrepreneurs on a patent have the right to work under the old regime until July 1, 2018. When choosing a suitable cash register equipment for a pharmacy, it is necessary to take into account both the requirements of the law and the volume of commodity items, the patency of the establishment, the availability of additional equipment.
The requirement of FZ-84, regarding the general transition of business to online cash registers, also affected pharmacy owners. Wholesale pharmacies and retail outlets have not received special preferences at the legislative level.
At the same time, the timing and process of transition for the pharmacy business to a new cash discipline vary depending on the taxation system:
- large pharmacy chains that, prior to the amendments to the law, used cash register equipment, that is, they worked on a general or simplified taxation system, are required to start working with fiscal equipment from 07/01/2017;
- who have a pharmaceutical license, to use new cash register equipment, which makes it possible to issue paper and electronic checks when settling with buyers and transfer data to the tax service through a fiscal operator, from the beginning of July 2018 (FZ-290);
- entrepreneurs on a patent, carrying out their activities in the field of sales of medicines and equipment, also received a deferment - the law obliges them to switch to new cash registers from 07/01/2018.
Important! Entrepreneurs on UTII and PSN, as well as organizations providing services, are entitled to a deferment only if it is possible to issue old-style strict reporting forms to customers.
At the same time, online cash registers in pharmacies can be used as check printers without the use of FN until the mandatory transition to electronic accounting.
Table 1. Timing of the transition of pharmacies to cash registers
Special cases of using online cash registers in pharmacies
Pharmaceutical activity can not be considered only in the context of the type of taxation applied. Due to the variety of types of implementation, location of outlets, forms of payment, this approach does not provide detailed answers to the question of whether an online cash desk is needed when selling medicines and related products. Therefore, it became necessary to talk about special cases in the pharmacy business.
Internet pharmacies
The sale of any goods through, including pharmaceutical products, using remote, cash, card payment is carried out using online cash desks of a new type.
Reference! When implementing electronic payments the seller has the right to limit himself to sending the client only electronic version check.
Pharmacy in the countryside
If an organization operates in countryside as a full-fledged pharmacy, it is not exempt from registering a new type of cash register and transferring electronic data. However, in paragraph 2 of Art. 5 FZ 84 clearly states that pharmacy organizations located at feldsher and other various medical stations that sell products to the population in rural areas, provided there are no stationary pharmacies, they have the right not to use online cash desks.
Important! The right to use cash equipment offline has pharmacies located in hard-to-reach places and remote from the Internet networks. That is, they are not exempt from issuing BSOs or checks to buyers, but they can painlessly refuse to purchase new equipment.
Sales of pharmaceutical products through a sales representative
Often, pharmacy organizations resort to the method of distributing certain products through their sales representatives. In this case, the use of cash equipment is mandatory. Moreover, each courier, sales representative must have his own autonomous type device.
Which online cash register to choose for a pharmacy
Online cash desks in pharmacies must comply with the requirements of the law, that is, they must provide the possibility of generating a cash receipt for transferring it to paper carrier and sending in electronic form to the client, as well as regulatory authorities. A fiscal drive is used to fix data:
- With a validity period of 13 months for enterprises and entrepreneurs in general and;
- With a key for 36 months for money changers and entrepreneurs working on a patent.
It is this requirement that must be taken into account when choosing a cash register.
Considering the variety of commodity items in a pharmacy, it is worth giving preference to KMM, which have a large memory and are able to form an extended nomenclature accounting, enter extended information.
For stationary trade objects, it is better to initially purchase a KKM complete with a scanner and other auxiliary equipment, which will significantly reduce costs and simplify the further adaptation of equipment.
Table 2. Overview of online cash registers for pharmacies
| Name | A photo | Price | Manufacturer | Peculiarity |
 | 54, 7 - 58 thousand rubles. | OOO "Drimkas" |
|
|
 | From 14, 49 thousand rubles. | OOO "Drimkas" |
|
|
| Evotor Standard Plus FN36 |  | 36 - 38 thousand rubles. | Evotor |
|
 | 24 - 39, 4 thousand rubles. | ATOL LLC |
|
|
 | 30 - 33 thousand rubles. | JSC Shtrikh-M |
|
|
 | 15 - 23 thousand rubles. | ASTOR TRADE LLC | portable compact device; memory for 2,000 positions; has a built-in battery; RS232 (option - GPRS); suitable for online trading |
|
 | 17.5 - 25 thousand rubles. | Pioneer-Engineering LLC |
Persons who have mastered the rules for operating cash registers to the extent of the technical minimum and have studied the Model Rules are allowed to work on a cash register. With persons admitted to work, an agreement on liability is concluded.
When you turn on the cash register for the first time, you must enter the POS printer programming mode and configure the necessary functioning parameters :
- Enter the current date.
- Program receipt header-name trade organization(pharmacies).
During the shift, the cashier-operator or other financially responsible person must:
- to carry out operations for entering amounts in accordance with the operating manual for this type of cash registers;
- for one buyer, determine the total amount of the purchase, services by reading the cash register indicator or using counting devices and name it to the buyer;
- receive from the buyer money for goods according to the amount called by the buyer, in next order :
- clearly state the amount of money received and put this money separately in front of the buyer;
- print a check - when making payments using a cash register;
- name the amount of change due to give it to the buyer along with the check (at the same time, paper bills and change coins are given out at the same time).
Basic details of a cashier's check:
- name of company;
- serial number of KKM;
- serial number of the check;
- date and time of purchase;
- purchase price;
- sign of the fiscal regime;
- other data provided technical requirements to CMC, taking into account the specifics of their areas of application.
The KKM provides the following types of reports:
- X reports(without cancellation) - reports on the current state of the cash register. The receipt of these reports does not cause any changes in the state of cash registers of KKM. When entering reports X, the data is not entered into the fiscal memory;
- Z reports(with cancellation) - reports on the current state of the cash register with subsequent zeroing of monetary registers, except for those that are not resettable.
The reports generate only those operations that were performed. AT different types KKM provides certain types of reports, for example, a shift report, a report on cashiers, a report on departments (services); sales report through product (service) codes, hourly report, etc.
Checks for the purchase of goods valid only on the day they are issued to the buyer . If the buyer returns the check for any reason, then the cashier has the right to issue money on it only if the check has the signature of the head of the organization or his deputy. Money on unused checks is returned to customers by the cash desk that issued the check.
At the end of the shift, the cashier, together with the administration, draws up an "Act on the return of money to buyers on unused cash receipts", which lists the numbers and amounts of each check. After that, the checks are paid off, pasted on a sheet of paper and, together with the act, are submitted to the accounting department.
The amount under the act on the checks returned to customers is entered in the "Journal of the cashier-operator". It also indicates the number of zero checks printed per day. When the buyer returns the goods (except for the LP), as well as in case of erroneous typing on the check of the cash register of the wrong amount, a "reversed" check is issued.
These operations should be formalized as follows. Return to buyer Money occurs upon presentation of a product (except for medicinal products) and a document confirming its purchase at a pharmacy, i.e. cash register receipt. Upon receipt of the goods and the issuance of money, the buyer is issued a receipt, and the buyer in his application indicates the reason for the return. The application is also signed by persons authorized by the head to accept the returned goods and issue funds.
When issuing a "reversal" check, a situation may arise when the proceeds for the current day, reflected in the cash register, turn out to be less than the amount that the buyer should receive for the returned goods. In this case, the return of funds to the buyer must be carried out through the main cash desk of the pharmacy by issuing an expenditure cash warrant.
If the cash register punched a check for the wrong amount, the erroneously issued check must be reversed, after which an act is drawn up, which indicates the check number, amount and reason for the error. The explanatory note of the cashier who punched this check must indicate the reason for the error, after which the act is certified by members of the commission appointed by order of the director of the pharmacy.
The act, two checks of the cash register (erroneous and "reversal") and an explanatory note are attached to the cashier's report for the day on which the error was made.
When accepting cash from a legal entity, in addition to the CCP check, an invoice and a stub of an incoming cash order must be issued. At the end of the day, Z reports (with cancellation) and a cash register tape are printed. According to the readings of counters (registers) of departments at the beginning and at the end, the amount of revenue is determined. The amount of revenue must correspond to the readings of the cash totalizing counters and the control tape. It must match the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag and the data of the Z report.
After determining and verifying the actual amount of revenue, an entry is made in the book of the cashier-operator signed by the cashier and a representative of the pharmacy administration. The totals for the control tapes must be recorded in the sales book at the end of the day.
In the order on accounting policy, you can make a note that the totals for transactions with individuals taken into account in the sales book, and with legal entities- no, because they are issued an invoice, which is entered in the sales book.
Used control tapes are stored in a packaged or sealed form in the accounting department of the enterprise for 15 days after signing the results of the last inventory, and in case of shortage - until the end of the case. After the expiration of the established storage period, control tapes, printouts are handed over under the Act on their write-off (destruction) to organizations for the procurement of secondary raw materials.
When making cash payments, organizations and individual entrepreneurs are required to use cash registers only in cases of sale of goods, performance of work or provision of services, a number of legal facts or activities that do not involve the sale of goods, performance of work or provision of services, based on the provisions of the Federal Law , do not require the use of CCP.
In case of an error of the cashier-operator: - when entering the amount and the impossibility of redeeming the check during the shift, the unused check is activated at the end of the shift; - in issuing change to the buyer in the event of a dispute, the buyer has the right to demand that the administration withdraw the cash desk.
The cashier-operator has no right:
- remove the cash register without the permission of the administration;
- do not issue a cash receipt to the buyer;
If a cash desk is installed in the pharmacy department - at the workplace of a pharmacist (pharmacist), the duties of a cashier-operator apply to him.
Cashier -operatorhas the right to:
- during the shift, at the direction of the head or his deputy, change the code, apply stamps and imprints "Redeemed", "Account", "Control", etc.;
- receive printouts on the cash register (report X);
- change together with the programmer (operator) the cipher in the cash register.
Cashier -operator prohibited:
- work without a control tape or glue it in places of breakage;
- allow unauthorized persons to enter the cash register to the cash machine, except for the director of the pharmacy, his deputy, accountant, administrator on duty and with their permission technical specialist or a controlling person, to check the cash desk;
- leave the cash desk without notifying the administration and without turning off cash register without locking the cash desk, cash machine. If it is necessary to leave the cash booth, all keys (from the booth, a working key from the cash machine and the cash drawer) must be kept by the cashier;
- independently make changes to the program of the cash terminal (for which the latter must be protected from unauthorized access).
The cashier should not have personal money in the cash register that was not accounted for through the cash machine (except for the money issued before starting work).
When the pharmacy is closed or upon the arrival of the collector if he arrives on schedule before the closing of the pharmacy, cashier must :
- prepare cash receipts and other payment documents;
- draw up a cash report and hand over the proceeds along with the cash report on the receipt order to the senior cashier (in small pharmacies with one or two cash desks, the cashier hands over the money directly to the bank collector).
What is included in the required for organizing a pharmacy store? Normal shop equipment for pharmacies - these are various showcases and racks that should be convenient for the buyer so that he can easily view their contents, and for the seller, who needs to freely navigate a huge number of medicines.
Wherein important role plays appearance- retail equipment for a pharmacy should look neat, beautiful and emphasize with all its appearance that a pharmacy is a place where beauty and perfect order reign. In most cases, the furnishings of the pharmacy sales area are ordered at a furniture factory according to an individual project, the layout of the premises, its color design, lighting organization and ergonomics of the entire environment are carefully thought out so that the seller can get the necessary medicines from the storage places without unnecessary movements.
Many medicines require cold storage, so pharmacy display equipment must include several refrigerators - at least one - in trading floor and two or three - in similar and warehouses. It is desirable that they are designed for different temperature conditions.
A pharmacy that has a laboratory for the preparation of prescription drugs will require more sophisticated equipment. These are scales, tools, chemical glassware, filtering devices, sterilization cabinets.
The classification of commercial pharmacy equipment depends on the volume of trade and the planned flow of buyers, therefore, it is possible to engage in its acquisition only if a reasonable project is developed and a comprehensive analysis of the sellers' work technology is made.
Automation of pharmacy trade
Many buyers buy several types of medicines at once, providing them not only for themselves, but for their entire family. Therefore, in order not to collect a queue at the checkout, you must use. First of all, a barcode must be applied to each package of medicine.
On many it is applied during the manufacturing process, but it is often necessary for all medications taken to be labeled with a barcode, for which a special label printer is used. Usually a small printer is enough, which does not provide huge performance, but is cheaper.
Each product entering the pharmacy is scanned by a special portable device that transmits information from the barcode to the database, while indicating the exact location where this product is stored
In the presence of a barcode, the seller spends no more than 1-2 seconds to register the sale of one drug, simply by bringing the package to the scanning device.
Computer trading equipment for a pharmacy becomes the basis of automation. This is usually one central server located in the accounting department, where the drug availability database is stored, as well as one computer terminal at each checkout.
They can be used as terminals, but it is more convenient to have a specialized terminal that does not have a powerful processor, but is easy to use and does not take up much space.
POS functions
Having received an order from the buyer, the seller enters the name of the medicine into the terminal and immediately receives information whether this medicine is in stock, how much it costs and in which box or refrigerator it is stored. The availability of an operational database greatly simplifies the work of the seller.
A barcode scanner is connected to the terminal, which allows you to bring the medicine package to the scanner for one second so that information about the product is included in the combined sales receipt. When the buyer has paid, the terminal prints a cash receipt using the built-in printer and at the same time makes changes to the consolidated database - some of the medicines have already been sold.
The terminal may have a device for reading information from bank cards, which allows you to pay for the purchase by bank transfer. So a cash terminal is much more than just a cash register: pharmacy equipment allows you to manage the flow of goods, plan their purchases, analyze financial condition trade.
Purchase of automation equipment
When buying computer trading equipment for pharmacies, one should not forget that it must be equipped with appropriate software and be compatible with each other. It is preferable to purchase the entire automation system at once from a specialized company providing turnkey delivery. In this case, you do not have to worry about the fact that a particular printer or scanner will be able to function with an existing computer: everything will work at the proper level.
Since 2017, retail outlets that receive payment in cash or by card have been using online checkouts. This is required by law 54 of the Federal Law on cash registers, which was amended in 2017. Stores that sell pharmaceutical products received concessions to install control cash register. We figured out when a cash register is needed in a pharmacy and whether a pharmacy can work without a cash register.
Online cash registers for pharmacies in 2019: what is it and why is it needed
An online cash register in a pharmacy records sales, stores checks on a fiscal drive, sends information to a fiscal data operator, and prints a legally valid payment document. The tax authority can request information from the operator and verify it with what the entrepreneur writes in the declaration. This is how the state controls the circulation of cash in small businesses and honestly calculates the amount of taxes.
Modern devices are similar to a tablet or smartphone: they work on Android, and you can control them through the touch screen. The new devices have a clear interface, even an inexperienced seller will understand it.
Old cash registers recorded data on electronic tape, ECLZ. When tape memory ran out, the business owner would call in a specialist to replace the memory with a new one. The old ECLZ was worn for inspection at the tax office. Replacing the cash register could stop the operation of the outlet for a day.
In online cash registers, instead of ECLZ, they use a fiscal drive for 13, 15 or 36 months. You can replace it yourself, and the data goes to the fiscal data operator via the Internet in real time.
Modulkassa can be integrated with accounting systems and track the balance of goods in the warehouse, calculate the time of the influx of visitors and the best sellers.
Should pharmacies use CCPs?
At first, the law obliged all retail outlets to use online cash registers from July 2017. But manufacturers did not have time to release new devices, the queue for the supply of equipment reached several months. Then the officials divided the transition to online cash registers into several stages. The timing of the transition depends on the taxation system and the scope of the entrepreneur or company.
The deadline for installing cash registers is July 1, 2019. By this date, online cash desks are bought, installed and registered by organizations and entrepreneurs in the service sector, and also by individual entrepreneurs without employees on any taxation system.
It turns out that a pharmacy can operate without a cash desk, in which the owner-individual entrepreneur himself stands at the counter, conducts purchases and accounting. If such an entrepreneur hires an employee for employment contract, the law gives 30 days to purchase a cash register.
There is one more exception to the law: pharmacies in a remote area. In hard-to-reach settlements, where there is no Internet or one pharmacy per village, you can not use online CCP. The business owner cannot decide for himself that his store is located in a remote area: the list is established by the regional authorities.
Types of cash transactions and documents in a pharmacy
The cashier gives the customer a check with information about the purchase. The check indicates:
- data about the seller - name, TIN, address, phone number, website;
- cashier data - position, full name;
- list of goods with article, quantity, price and amount;
- the taxation system of the seller and the amount of tax;
- date, time and place of purchase;
- cuar code, by which the check can be downloaded on the Internet.
If the pharmacy is exempt from the use of cash registers, the buyer is issued a payment document on a strict reporting form, BSO. The BSO indicates:
- unique document number;
- full name of the cashier;
- shopping list;
- data on point of sale;
- date and time of the transaction.
Until July 2019, the BSO can be filled out by hand on forms printed at the printing house. After that, pharmacies are required to use automated systems for printing forms.
Rules for working on KKM in a pharmacy
The cash register is bought from the supplier. The law allows the use of equipment that has passed state registration and approved by the tax authorities, the list is on the tax website. Modulkassa is in the registry under the name MSPOS-K.
The device is connected to the Internet and registered with the tax office. For tax you need electronic digital signature and an agreement with a fiscal data operator. In Modulkassa there is a service "Easy start" for 6900 rubles. It includes:
- an agreement with OFD for 13 or 15 months,
- electronic signature,
- registration of the device in the tax.
If you activate the service, after receiving Modulkassa it is enough to turn it on and start working.
By law, the cashier is obliged to open and close the shift, the shift does not last more than a day. Modulkassa monitors processes and automatically closes the shift after 24 hours if the cashier forgot to do so.
Which is better to buy a cash register for a pharmacy
Pharmacies can use any device from the CCP tax register. We offer three models of Modulkassa.
KCMTRADE was contacted by an individual entrepreneur selling medicines and related products in a small pharmacy kiosk, working on a simplified taxation system.
A TASK
Individual entrepreneur uses an outdated cash register Mercury-130K, without automated accounting for the balance of goods and sales. At the end of the day, a final report for the shift is taken, in which only the total amount and the number of sales per day are visible. This state of affairs of the entrepreneur is quite satisfactory and there is no desire to pay extra for the organization of automated accounting yet. At the same time, the individual entrepreneur is aware that from February 2021 he, as applying the simplified tax system, will have the obligation to print the names of the goods sold and their quantity on cash receipts.In connection with the above conditions, a minimum cost cash register for total accounting is required, but with the possibility, without additional costs, to subsequently connect it to a computer or tablet to work with cash programs.
SOLUTION
The CCP manufacturer Mercury provides an opportunity to upgrade old cash registers to the new requirements of modern legislation, but in this case it was decided to refuse this opportunity, since the device has been used for quite a long time and its resource is already close to exhaustion.The entrepreneur was satisfied with the option of installing a new online cash register. This model KKT is well suited for working with a small and medium flow of customers in the sum mode of operation.
The cash desk was registered by filing electronic application on the website of the federal tax service. For this purpose, our company issued an enhanced qualified electronic signature (QES) for individual entrepreneurs.
After registration with the Federal Tax Service and OFD, the cash desk was connected to the Internet using the Wi-Fi network available at the point of sale.
The briefing of pharmacists on how to work with the new online cash register did not take much time.
RESULT
An inexpensive cash register with great potential has been installed in the pharmacy, which will be used in the future. Closer to 2021, this device can be switched to fiscal registrar and connect to a suitable trading software, from which to draw up checks with the names of goods, as well as, if necessary, organize commodity accounting.
 |
 |
 |
PRICE
The total cost of equipment and our services did not amount to a significant amount for the entrepreneur, especially since the old apparatus was already working at the limit of its capabilities and its replacement was planned in any case.IMPLEMENTATION TERMS
- manufacturing electronic signature and registration of KKM in the Federal Tax Service - 1 day
- equipment setup and cashier training - 1 hour
It might be useful to read:
- Resume - a step towards obtaining the position of a tourism manager Resume of an assistant tourism manager sample;
- Some standards for project activities;
- Some standards for project activities;
- Filled sample resume for system administrator, IT specialist (example) Resume for the position of system administrator example;
- Sample Veterinarian Resume General Requirements for a Veterinarian;
- Key Responsibilities of a Bartender;
- Job Responsibilities of a Bartender;
- Sample resume of a PC operator Achievements in a resume of a PC operator;