Cash Operations Act. Cash discipline: what has changed, what to look for. Receiving cash from the OP and issuing cash to a separate unit

Cash discipline is a set of mandatory rules that business entities must follow when conducting operations on receipt, storage and issuance of cash.

Settlements using cash organizations and individual entrepreneurs conduct through the operating cash desk. It is necessary to distinguish between concepts: the operating cash desk of the enterprise and the cash register, which is also called the "cash desk" in everyday life.

A cash register is a device designed to automate the accounting of cash receipts, register the purchase of goods (services, works) and print a check.

Operating cash desk means the totality of all actions that are performed with cash in the course of business.

And the operation for the receipt of revenue received through CCP is an integral part of a whole range of procedures related to the receipt, storage and issuance of cash. Any cash transaction requires documentation, taking into account the standards of the current legislation.

Who is required to observe cash discipline

All entities using cash in the business process are required to follow the established requirements for conducting cash transactions, regardless of:

Taxation systems;
KKM applications;
Use.

Simplified rules apply to IP. Entrepreneurs have the right:

do not fill out cash settlement, cash register and cash book;
do not set a cash settlement limit.

But if an individual employee has employees, he is obliged to draw up documentation confirming the payment of salaries.

Organizations related to small business are also entitled to not limit the amount of money stored at the cash desk, in accordance with the current version of Art. 4 of the Law of July 24, 2007 No. 209-ФЗ and Resolution of the Government of the Russian Federation of 04.04.2016 No. 265.

It should be understood that all the money received at the cash desk of the company belongs to the legal entity. And even the sole founder does not have the right to arbitrarily use the company's cash finances for their own needs.

Individual entrepreneurs can withdraw cash from the cash desk at any time and in any quantity, the main thing is to prevent delays in paying taxes and contributions. If an individual entrepreneur uses cash documents, the issuance of cash from the cash desk for his own needs must be executed with an expense order.

On the application of CCP and strict reporting forms

Acceptance of proceeds in cash requires the use of cash registers, with the exception of cases:

the use of UTII by organizations and individual entrepreneurs, as well as when the entrepreneur is at the PSN (until 01.07.2018, after this period it is necessary to use);
the use of BSO by firms and entrepreneurs in the provision of services to citizens;
conducting IP and organization activities in difficult territorial conditions in which the use of cash register is difficult.

The number of CCPs that may be in operation is not limited. All proceeds per shift should be posted through the cashier of the company (IP).

It is allowed to use CCP (online ticket office), which:

Registered at the tax office;
Has a case with the serial number;
Equipped with a fiscal drive to which fiscal data is transmitted;
Has a built-in clock that works in real time;
Checks check numbers for CCP registration number;
Equipped with a functional that provides for the printing of fiscal documents (this function may not be available for calculations carried out via the Internet);
Able to generate fiscal documents in electronic form and transmit them to any fiscal operator, as well as accept confirmations from the operator;
Provides information about the violation of the procedure for exchanging data with the fiscal operator and other malfunctions and malfunctions of the CCP itself;
Provides reception of information on the amount of payment from the terminal transmitting orders to the bank (acquiring devices);
Does not allow the formation of a check (BSO) or a corrective check (BSO) containing more than one sign of calculation;
Provides the printing of a two-dimensional QR code on the check (BSO);
Generates a report on the current state of settlements at any time for presentation to the inspecting inspector;
Provides the search for any document by number from the fiscal memory, its printout or transmission in electronic form;
It implements information exchange protocols.

Corresponding CCT models are registered by the Federal Tax Service authorities in the registers of CCTV and fiscal drives.

In connection with the transition to the new generation of ticket offices from 07/01/2017, many standardized forms have lost their relevance, since all the necessary information is stored in the memory of the CCP and can be printed at any time. Organizations (IEs) using online cash desks may NOT populate:

certificate-report of the cashier-operator ();
operational Cashier Magazine ();
kKM meter reading log (KM-5 form);
act of returning money to customers (form KM-3), etc.

This documentation was necessarily issued on old KKT. It should be noted that the above documents do not (and previously did not) relate to cash discipline.

BSO Forms

BSOs are developed independently by the organization (IP), if the form for the types of services provided by the company (IP) is not approved by law. The developed BSO must comply with the requirements of the Decree of the Government of the Russian Federation of 05.06.2008 No. 359.

You can apply this form until 07/01/2018. After this date, you should use online devices that provide for the formation of BSO in electronic form.

Currently, the use of such devices is voluntary. Mandatory details for the new BSO are listed in the law dated 03.07.2016 No. 290-ФЗ.

Copies of the forms (BSO tear-off roots) are to be transferred to the main cash desk together with cash and serve as confirmation of the amount of revenue received per shift.

Cash discipline also does not include: BSO, book accounting BSO and KUDiR.

Cash documents and their execution

For registration of cash transactions using the following unified forms:

Incoming cash order ().
Account cash warrant ().
Cash book ().
Cash book ().
Payments () and payroll ().

The unified form (KO-3) is not mandatory, administrative responsibility for its absence is not provided.

Registration of cash documentation is allowed both on paper and in electronic form.

Paper forms must contain the signatures of authorized persons, electronic documents are certified with a special electronic signature.

The obligation to conduct cash desk operations lies with the cashier. The head of the organization or individual entrepreneur can act as a cashier on their own if there is no authorized employee in the staff.

The chief accountant or other responsible person appointed by order of the head forms the above cash documents.

If there are several cash workers in the company, one of them is appointed to the position of senior cashier.

Cash Limit Compliance

The amount of money that can be in the cash desk of the subject after the end of the working day is limited by the established limit. All excess cash should be kept in a bank account.

The limit is allowed not to be observed:

on the days of payroll settlements and other payments included in the payroll;
on weekends and holidays, if the company functioned and received cash proceeds.

The limit is set by the company independently by issuing an appropriate order. To calculate the carry-over cash balance, one should be guided by the formulas given in the Decree of the Central Bank of the Russian Federation dated 11.03.2014 No. 3210-U.

The validity period of the established limit is not legally established. If such a period is not provided for by the current order, the organization uses the approved calculation until the publication of a new order of the head.

Cash withdrawal in cash report
Incoming cash order (form KO-1)

How has the procedure for cash transactions in 2017 changed? Why did they amend the provision No. 3210-U on the procedure for conducting cash transactions? Is it true that from August 19, 2017, new cash discipline rules are enacted? How to keep a cash book from a specified date? Have the rules for registering cash documents changed? Let's get it right.

Introductory information

The normative legal act that regulates cash desk operations is Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Cash Operations by Legal Entities and the Simplified Procedure for Cash Operations by Individual Entrepreneurs and Small Business Entities”. This document has been amended by Order of the Central Bank of Russia dated 06/19/2017 No. 4416-U. Changes will take effect 10 days after publication (the document was published on August 8). Consequently, the procedure for conducting cash transactions changes from August 19, 2017.

Why changes were needed

But why was it necessary to adjust the provision on the procedure for conducting cash transactions? We can find the main answer in the explanatory note to the draft commented amendments:

What follows from the explanatory note

The development of the project is due to the introduction from July 1, 2017 of online cash registers (online cash registers), which ensures the storage of fiscal data in fiscal drives. Cm. " ".

The draft amendments clarifies the procedure for issuing a cash register order 0310001, and also envisages the execution of a cash register order 0310002 for the total amount of cash received, issued when legal entities and individual entrepreneurs use cash registers.

Thus, the income and expenditure of funds will be verified with the data transmitted to the IFTS online.

It also clarifies the procedure for processing cash documents in electronic form and updates certain provisions of Decree No. 3210-U. We will tell you more about the most significant adjustments in cash discipline since August 19, 2017.

Report money can be issued without a statement

Accountable persons are employees to whom an organization or an individual entrepreneur gives money to fulfill official assignments and who are required to submit a report on their use.

To receive cash for the report, the employee must write a statement in any form, in which it is required to fix the required amount and indicate what purpose it will be spent. This follows from clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated 11.03. 2014 No. 3210-U. A statement familiar to many about the issue of money from the cash desk may look, for example, like this:

Thanks to the commented changes, from August 19, 2017, organizations or individual entrepreneurs will be entitled to issue money for reporting on the basis of an internal administrative document. The Central Bank did not provide for its name or form. Therefore, the organization or individual entrepreneur will be able to issue an order, order or any other administrative document on the issue of cash. The form of the administrative document is arbitrary. However, it must necessarily contain notes on the amount of cash and on the period for which cash is issued, the signature of the head and date. This is required by clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated 11.03. 2014 No. 3210-U (as amended).

Here is a possible example of an organization’s order to issue money for a report that a director (or other authorized person) can issue in July 2017.

Note that after August 19, 2017, it will be possible to work in the same manner and issue reports that are accountable for employees. This option the Central Bank leaves valid. Before, as we said, a statement was a mandatory and only possible option.

From August 19, 2017, upon receiving a statement from the employee or an administrative document (for example, an order) on the issue of money in the sub-report, the accountant will be obliged to create an expense cash warrant (0310002). An expenditure cash warrant is issued each time money is issued from the cash register. Compile it in the form No. KO-2 in one copy (Clause 4.1 of the Bank of Russia Ordinances dated 11.03.2014 No. 3210-U). Here is an example of a cash flow warrant drawn up in July 2017, where an order issued by the director, rather than a statement, was recorded as the basis for the issue of funds.

You can use this example of a cash flow order KO-2 as an example. Based on the established cash register, the cashier is obliged to issue cash to the employee.

Read also How to calculate gross margin: formula

You can issue money for a report if there is debt

Many people know that it is impossible to give accountable amounts from the cashier to an employee who has not yet reported on previously received money. For violation of this restriction, they can be fined up to 50,000 rubles (Article 15.1 of the Code of Administrative Offenses). Recall that in cases where money is transferred to the card, this rule does not apply.

However, from August 19, 2017, the situation has changed. From this date, organizations and individual entrepreneurs will be able to issue a new amount to the employee for the report at any time. Even if the previously issued amount was not returned on time. Such an amendment was made to clause 6.3 of the Bank of Russia Instructions from the Bank of Russia dated 11.03. 2014 No. 3210-U.

Cash discipline is the observance by organizations and individual entrepreneurs of the rules for conducting cash transactions, the rules for spending cash revenue, the rules for storing cash, and the rules for working with cash registers.

We want to note right away that cash discipline is the same for everyone (except for some points), that is, cash discipline in 2019 for the LLC is the same as, for example, for AO.

Cash discipline in 2019

About the rules of maintaining and processing cash transactions, we already. Therefore, we will now dwell on the rules for spending cash revenue, storing cash and working with cash registers.

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (Section 2 of the Bank of Russia Ordinance No. 3073-U dated October 7, 2013). But there is an exception to any rule, so the above amounts can be used, for example, for:

employee benefits (various salary and social benefits);
issuing money to accountants;
payment for goods / work / services (except securities);
a refund to buyers / customers for cash paid, but returned goods (unfulfilled work, unproven services).

Individual entrepreneurs who received cash proceeds at the cash desk can spend it on personal needs.

Cash storage

There are no legislatively established requirements for the cash desk premises - they were canceled back in 2012. Therefore, the head of the company / individual entrepreneur decides how the cash will be stored at the cash desk (Clause 7 of Bank of Russia Ordinance No. 3210-U dated March 11, 2014). For example, the head of the organization may issue an order stating that cash should be stored in a safe located in the accounting department.

Work with CCP

Work with the use of cash registers is regulated by the Federal Law of May 22, 2003 No. 54-FZ (hereinafter - the Law).

When selling goods (works, services) in cash, as well as using bank cards, organizations and individual entrepreneurs must apply KCP (Clause 1, Article 1.2 of the Law).

Conventionally, there are several basic rules for working with CCP:

CCP must meet certain requirements (Article 4 of the Law). Such requirements include, in particular, the presence of a case, serial number, real-time clock, and serviceability of the device;

The CCP needs to be registered with the tax office, and in some cases it is necessary to re-register the cash register or remove it from the register (Article 4.2 of the Law). It is worth noting that the legislation does not establish a deadline for submitting an application to the Federal Tax Service Inspectorate for the registration of CCPs, but it is logical to assume that the device must be registered before its use;

When selling goods (work, services) for cash, the organization / individual entrepreneur is obliged to issue a cashier's check to the buyer, and in the case when KKT can be omitted, - a strict reporting form. At the same time, certain requirements are imposed on these documents (Article 4.7 of the Law).

Responsibility for violation of cash discipline

For violation of cash discipline, an administrative penalty is provided. Moreover, the penalty depends on what kind of violation was committed by the organization / individual entrepreneur.

So, for example, the organization faces a fine of 40 thousand rubles. up to 50 thousand rubles. in the case of (part 1 of article 15.1 of the Administrative Code of the Russian Federation):

cash settlement with other companies in excess of the established maximum;
storage of money at the cash desk in excess of the established limit.

As for the non-observance of the rules for working with CCV, the fines for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

Type of violation	Fine size
Type of violation	For organization	For legal entities / entrepreneurs
Non-use of CCP	From 75% to 100% of the amount of the calculation made without the use of cash register, but not less than 30 thousand rubles.	From 25% to 50% of the amount of the calculation made without the use of cash register, but not less than 10 thousand rubles.
Non-compliant CCV application	From 5 thousand rubles. up to 10 thousand rubles	From 1,5 thousand rubles. up to 3 thousand rubles
The use of CCP in violation of: - the procedure for its registration; - the procedure, terms and conditions for its re-registration; - procedure and conditions of use
Failure to submit to the tax authorities upon their requests CCP-documents and information or their submission with a violation of the deadline
Non-delivery of a check (BSO) to the buyer / non-delivery of a check (BSO) in electronic form in cases prescribed by law	10 thousand rubles	2 thousand rubles

The statute of limitations is one year and it is calculated (parts 1, 2 of article 4.5 of the Administrative Code of the Russian Federation):

or from the date of the violation;
or from the moment of detection of a continuing violation (for example, the absence of a CCP by a company obliged to apply it).

The Central Bank has made changes to the Procedure for conducting cash transactions by the Central Bank on August 19, 2017. We will tell about what has changed in 2017 cash transactions, the execution of cash documents, the procedure for issuing accountable funds, in this article.

What regulates the procedure for conducting cash transactions in 2017

The cash discipline of legal entities and individual entrepreneurs, regardless of their taxation regime, is regulated by a single regulatory act - Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Cash Operations”. Since August 19, 2017, this document has been in force as amended (Directive of the Central Bank of the Russian Federation No. 4416-U dated June 19, 2017).

The procedure for conducting cash transactions using online CCP

Prior to the introduction of online cash registers, sellers were guided by clause 5.2 of the cash register procedure, drawing up a cash receipt order (FFP) at the end of the day for the total amount of accepted "cash". FFP was drawn up on the basis of the control tape removed from the CCP, strict reporting forms replacing the cash register receipt, and other documents specified in the CCP Law of May 22, 2003 No. 54-FZ. Now this paragraph of the Rules for conducting cash transactions has been canceled, and you should focus on paragraph 4.1 set forth in the new edition, requiring organizations and individual entrepreneurs to draw up FFPs on the basis of “paper” or electronic fiscal documents - checks, BSOs and others, in accordance with the law on CCP.

Keeping a cash book and issuing cash orders

A cash book in the form No. KO-4 is required to keep track of cash transactions of receipt and issue of cash. All legal entities are required to keep a cash book, while small businesses are not allowed to set a cash register limit.

In addition, individual entrepreneurs may not fill out receipt and expense orders at all, and may not keep a cash book, but only on condition that they keep records of income, income / expenses, or physical indicators in accordance with the Tax Code (Clause 4.1 of the Procedure). This is for entrepreneurs a simplified procedure for cash transactions.

With the entry into force of the amendments, the circle of persons who can make entries in the cash register of the company has significantly expanded. If until August 19, 2017 only the cashier was entitled to it, now it can be any person authorized by the head - an employee of the enterprise (paragraph 4 of the Procedure).

The execution of cash operations upon receipt of cash is accompanied by the preparation of a cash receipt order in the form No. KO-1. In contrast to the “consumable”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and chief accountant, which is transferred to the depositor. Previously, even if the PKO was issued in electronic form with electronic signatures, the receipt for transferring the “cash” depositor was required to be printed on paper anyway. Now, when forming a “receiver” in electronic format, the receipt can be sent to the email of the contributor, if he asks for it. If the FFP in the organization is drawn up in a “paper” form, the receipt is transferred exclusively to the hands (paragraph 5.1 of the Procedure).

The Central Bank “simplified” some cash transactions. In the electronic account cash warrant, it is no longer necessary to verify the conformity of electronic signatures to the model (clause 6.1 of the Procedure). The cash recipient can also affix his electronic signature in the electronic consumable (paragraph 6.2 of the Procedure).

Conducting cash operations when issuing “accountable” money

Cash can be issued to employees - accountable persons for production needs, business trips, etc. Having spent the money received, the “accountant” must report on its use by submitting an expense report and supporting documents within 3 business days after the end of the period for which the funds were issued, or from the day of returning to work after returning from a business trip.

Innovations in the Procedure for conducting cash transactions by legal entities and individual entrepreneurs significantly affected the “accountable” sphere. From August 19, 2017, cash can be issued to the “accountable” either on the basis of an internal administrative document - an order, order, etc., or on a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds were needed was the only and mandatory basis for registering a cash register. The content of the administrative document, or an application drawn up in any form, must contain the following information: of the reporting person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the manager and the date (paragraph 6.3 of the Procedure).

Another important change in the 2017 Cash Operations Procedure is the lifting of the ban on the issue of accountable money to employees who have arrears of past advances.

Until August 19, 2017, the issuance of funds in a report to someone who has not yet reported for cash received earlier, or has not returned it to the cash desk, was considered a gross violation of cash discipline and threatened with a fine of up to 50 thousand rubles, according to Art. 15.1 Administrative Code of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report on the received money, or did not hand them over to the cash desk within 3 days after the deadline, it is possible to issue him new money in the “report”. This conclusion follows in connection with the exclusion of paragraph 3 from paragraph 6.3 of the Procedure approved by the CBR. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting a limit on the amount of accountable amounts, over which new advances will not be issued to employees. Such a restriction will help to avoid unreasonable accumulation of debt for “accountants”.

Also, the accountable money that was not returned by the employees on time, about which they did not report, can be deducted from their salary. For this, no later than one month after the deadline, a collection order is issued. In this case, the employee must obtain consent to withhold. If he does not agree with the amount claimed, the employer will have to go to court (Articles 137, 248 of the Labor Code of the Russian Federation).

Cash documents

The procedure for conducting cash transactions in the Russian Federation is established by the Bank of Russia Ordinances dated March 11, 2014 No. 3210-U. According to this document, cash transactions are executed by incoming cash warrants (PKO), expenditure cash warrants (RKO). For each PKO and each RKO entries are made in the cash book. This procedure will continue after the transition to new CCPs with the function of transferring data to the tax authorities.

The unified forms of cash documents are given in the Decree of the State Statistics Committee of the Russian Federation of 08/18/1998 No. 88, which continues to be valid at present and should be applied in the future - after switching to online cash registers.

Maintaining a cash book

Any organization, regardless of the tax system, is required to keep a cash book (form No. KO-4) if it receives or spends cash (paragraphs 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt from maintaining a cash book.

If a separate division of an organization receives or spends cash, it is also required to keep a cash book. At the same time, the presence or absence of a settlement account with a separate subdivision does not play any role (letter of the Bank of Russia dated 04.05.2012 No. 29-1-1-6 / 3255).

Separate unit (OP) within the period established by the head of the organization, transfers to the head unit:

or tear-off copies of sheets of the cash book - when the cash book of the OP is filled out by hand;
or second copies of cash book sheets printed on paper - if the OP cash book is filled in on a computer.

In the parent organization, the indicators of the cash book of the OP are not entered into the cash book of the organization. The sheets of the cash book of the book are published separately at least once a year.

Cash balance limit

The cash balance at the cash desk at the end of the day should not exceed the limit established by the organization (paragraph 2 of the Procedure for conducting cash transactions). This rule does not apply to entrepreneurs and organizations - small businesses that can store any amount of cash in cash.

Formulas for calculating the cash balance limit at the cash desk are given in the Appendix to Bank of Russia Ordinance No. 3210-U.

Issuance and delivery of change coins

The current regulatory acts governing the use of CCPs do not provide for the presence of a cash balance (exchange coins and banknotes) in the CCP cash drawer at the beginning of the working day or at the end of the working day. Therefore, before the start of a shift, the cashier gives the cashier-operator an exchange of money. To do this, the cashier writes out the cash register for the amount of the exchange, in which in the line “Issue” indicates the full name of the cashier-operator, and in the line “Ground” writes “For exchange”.

If there are senior and rank-and-file cashiers in a trade organization, then a senior cashier gives out a change of coin to cashier-operators. The amount of the change of coin indicated in the cash register is recorded by the senior cashier in the cash book (form KO-4) and in the book of accounting of funds received and issued by the cashier (form KO-5). This procedure is established by clause 4.5 of the Procedure for conducting cash transactions and will continue to be valid when using the online cashier.

Thus, as before, in the absence of a senior cashier, an expendable cash warrant is sufficient for issuing a bargaining chip, and in the presence of a senior cashier, it is necessary, in addition to issuing a cash register, to keep a book in the form of KO-5.

Fiscal documents instead of unified forms on CCP

Unified forms on KKT

To account for cash settlements with the population when conducting trade operations using CCPs, organizations used the unified forms of primary accounting documentation KM-1-KM-9, approved by Decree of the State Statistics Committee of the Russian Federation of 12/25/1998 No. 132:

KM-1 “Act on the transfer of the readings of summing cash counters to zeros and the registration of KKM control counters”;
KM-2 “Act on taking readings of control and summing money counters upon delivery (sending) of cash registers for repair and upon its return to the organization”;
KM-3 “Act on the return of cash to customers (customers) for unused cash receipts”;
KM-4 “Magazine of the cashier-operator”;
KM-5 “Magazine for the registration of readings of summarizing cash and control meters KKM working without a cashier-operator”;
KM-6 "Reference report of the cashier-operator";
KM-7 “Information on the readings of KKM counters and the revenue of the organization”, etc.

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-ФЗ, now, according to officials, it is not subject to mandatory application (letters of the RF Ministry of Finance dated 05/12/2017 No. 03-01-15 / 28914, dated 04.04. 2017 No. 03-01-15 / 19821, dated January 25, 2017 No. 03-01-15 / 3482, dated September 16, 2016 No. 03-01-15 / 54413).

Consequently, organizations that use new online cash desks are not required to issue reference reports from the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each CCP (letter of the RF Ministry of Finance dated 12.05.2017 No. 03-01-15 / 28914).

In connection with the entry into force of the new revision 54-ФЗ, the Bank of Russia plans to amend Directive No. 3210-U. In particular, in the new version of clauses 5.2 and 6.6 of the Rules for conducting cash transactions, it will be established that incoming cash orders (PKO) and expenditure cash orders (RKO) should be executed on the basis of fiscal documents (as of the project as of 01.03.2017).

Fiscal documents

Fiscal documents are fiscal data (information about settlements), which are presented in the established formats on paper or in electronic form (Article 1.1 of Law No. 54-FZ).

Fiscal documents include (paragraph 4 of Article 4.1 of Law No. 54-FZ):

registration report;
report on changes in registration parameters;
shift opening report;
cashier's check (strict reporting form);
cash correction check (strict correction reporting form);
shift closure report;
report on closing the fiscal drive;
report on the current state of settlements;
confirmation of the operator.

Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the FSS of the Russian Federation dated March 21, 2017 No. MMV-7-20 / [email protected]

Shift duration

In accordance with the requirements of the legislation, work with fiscal equipment is divided into cash shifts. Before the start of settlements using CCP, a report on the opening of the shift is generated, and at the end of the calculations, a report on the closure of the shift. At the same time, the CCP check cannot be generated later than 24 hours after the formation of the report on the opening of the shift (paragraph 2 of article 4.3 of Law No. 54-FZ).

That is, a shift when working at the online checkout cannot last more than 24 hours. This requirement for the duration of the shift by the capabilities of the fiscal drive is explained. In the case when the shift exceeds 24 hours, the fiscal attribute of the document is not formed on the CCP check (para. 9, clause 1 of article 4.1 of Law No. 54-FZ).

Change to CCP can be opened on the same day, and closed the next day with a total duration of not more than a day. The Law No. 54-ФЗ does not contain other restrictions regarding the duration of the shift, as well as the requirements to close the shift at the exact specified time (letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-01-15 / 28066).

Shift Close Report

When the shift was closed on the old CCPs, a Z-report was formed, which was the basis for making an entry in the KM-4 form (“Journal of the cashier-operator”) (Appendix to the letter of the Federal Tax Service of Russia dated 10.06.2011 No. AS-4-2 / [email protected], letters of the Federal Tax Service of Russia for Moscow dated 01.20.2011 No. 17-15 / 4707, dated 20.04.2011 No. 17-15 / 38757). Based on the Z-report, a statement-report of the cashier-operator (KM-6) was drawn up and data was entered into the journal of the cashier-operator (KM-4).

Since it is not necessary to maintain the KM-4 and KM-6 forms when using new CCPs, at the end of the shift, a report on closing the shift is generated, on the basis of which the FFP is drawn up and recorded in the cash book.

Data on the amount of cash received by the CCP for the shift is given in the report on closing the shift: the indicator "Total amount in checks (BSO) in cash" in the requisite "Counters of operations" ARRIVAL "of the requisite" Counters of shift results ".

Please note that on the basis of a single report on the closure of a shift, several FFPs can be formed depending on the type of transaction and transactions that will be made in accounting when posting cash to the organization’s cash desk:

full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
prepayment for the future sale of goods, works, services (Debit 50, Credit 62-2).

Refunds Documentation

Return of goods on the day of purchase

When returning funds to the buyer on the day of purchase, CCP is applied without fail (letter of the Ministry of Finance of the Russian Federation dated 05/12/2017 No. 03-01-15 / 28914). Cash is issued to the buyer from the cash drawer of KKT on the basis of the check issued upon the purchase of goods.

When giving cash to the buyer, it is necessary to break through the CCP receipt with the indication of the “RETURN OF ARRIVAL” settlement sign. The act on the return of funds to customers (KM-3) is not necessary to draw up.

A CCP return check is transmitted to the tax authorities through the fiscal data operator in the same manner as all other CCP checks (letter of the RF Ministry of Finance dated 04.04.2017 No. 03-01-15 / 19821).

Data on the returned amounts are reflected in the report on the closing of the shift: the indicator "Total amount in checks (BSO) in cash" in the requisite "Counters of operations" RETURN OF ARRIVAL "of the requisite" Counters of the results of the shift ".

When capitalizing the amount of cash received in the CCP for the shift in the FFP, it is necessary to reflect the difference between the amount of receipt and the amount of return of the receipt. In other words, revenue from the sale of goods, works, services in FFP is shown net of the amounts returned.

Return of goods not on the day of purchase

To date, even the specialists of the Ministry of Finance of the Russian Federation do not know how to properly issue a refund for goods returned not on the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters of the Ministry of Finance of the Russian Federation dated 05/12/2017 No. 03-01-15 / 28914, dated 01.03.2017 No. 03-01-15 / 11622). In none of their letters did the officials say that a return check must be made for any refund, regardless of the date of return of the goods.

Since today no new procedure for processing the return of goods has been approved, in our opinion, money should be returned for goods returned not on the day of purchase, in the same manner.

Step 1. Based on the buyer's application for the return of goods, it is necessary to draw up a cash register in which the buyer will put his signature, and give the buyer money from the main cash desk (and not from the cash drawer of the CCP).

Step 2. Based on the cash register should make an entry in the cash book.

Thus, on the day when the money for the returned goods was returned from the main cash desk, the cashier draws up a cash register for the full amount of the proceeds received by the cashier-operator, and cash register for the amount of money returned to the buyer.

When returning a previously made prepayment, in our opinion, organizations must break through the KKT check, regardless of the date it was paid. Cash should be returned from the cash drawer of the CCP.

New procedure for the use of KKT and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

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