Law on conducting cash transactions. Cash discipline: what has changed, what to pay attention to. Receipt of cash from the OP and cash disbursement to a separate division

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

Organizations and individual entrepreneurs carry out settlements using cash through the operating cash desk. It is necessary to distinguish between the concepts: the operating cash desk of the enterprise and cash machine, which in everyday life is also called "cash".

A cash register is a device designed to automate accounting for the receipt of money, registering the purchase of goods (services, works) and printing a check.

Under the operating cash desk is meant the totality of all actions that are performed with cash in the process economic activity.

And the operation for the receipt of proceeds received through the cash register is an integral part of a whole range of procedures related to the receipt, storage and withdrawal of cash. Any cash transaction requires documentation subject to the provisions of the current legislation.

Who is obliged to observe cash discipline

All entities using cash in the course of conducting business activities are required to comply with the established requirements for conducting cash transactions regardless:

Tax systems;
Applications of KKM;
Use .

Simplified rules apply to IP. Entrepreneurs have the right:

do not fill out RKO, PKO and cash book;
do not set a cash limit.

But if the IP has wage-earners, he is required to draw up documentation confirming the payment of wages.

Organizations related to small businesses also have the right not to limit the amount of money stored in the cash register, in accordance with the current version of Art. 4 of the Law of July 24, 2007 No. 209-FZ and Decree of the Government of the Russian Federation of April 4, 2016 No. 265.

It should be understood that all the money coming into the cash desk of the company belongs to the legal entity. And even the sole founder has no 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 avoid delays in paying taxes and contributions. If an individual entrepreneur uses cash documents, the issuance of amounts from the cash desk for own needs must be issued with an expense order.

On the use of cash registers and strict reporting forms

Acceptance of proceeds in cash requires the use of cash registers, except for the following cases:

the use of UTII by organizations and individual entrepreneurs, as well as when the entrepreneur is on the PSN (until 07/01/2018, after this period it is necessary to use);
the use of BSO by firms and entrepreneurs in the provision of services to citizens;
conducting individual entrepreneurs and organizations in difficult territorial conditions, in which the use of cash registers is difficult.

The number of CCPs that can be in operation is not limited. All proceeds received for the work shift must be carried out through the company's cash desk (IP).

KKT (online cash desk) is allowed for use, which:

Registered in tax office;
Has a case with a printed serial number;
Equipped with a fiscal storage device to which fiscal data is transferred;
Has a built-in real-time clock;
Checks the control numbers of the registration number of the cash register;
Equipped with a functionality that provides for the printing of fiscal documents (this function may not be available for payments made via the Internet);
Able to generate fiscal documents in in electronic format and transfer them to any fiscal operator, as well as accept confirmations from the operator;
Provides information about a violation of the procedure for exchanging data with a fiscal operator and other malfunctions and malfunctions of the cash register itself;
Ensures receipt of information on the amount of payment from the terminal that sends orders to the bank (acquiring devices);
Does not allow the generation of a receipt (SRF) or a corrective receipt (SRF) containing more than one settlement attribute;
Provides printing of a two-dimensional QR code on a receipt (BSO);
Generates a report on the current state of settlements at any time for presentation to the checking inspector;
Provides search for any document by number from fiscal memory, its printout or transmission in electronic form;
Executes information exchange protocols.

Models of cash registers that meet the requirements are entered by the Federal Tax Service in the registers of cash registers and fiscal drives.

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

certificate-report of the cashier-operator ();
journal of the cashier-operator ();
register of KKM meter readings (form KM-5);
an act of returning money to buyers (form KM-3), etc.

This documentation was necessarily drawn up on old CCPs. It should be noted that the above documents do not (and did not previously) have any relation to cash discipline.

BSO forms

BSOs are developed by the organization (IP) independently, if the form of the form for the types of services provided by the firm (IP) is not approved by law. The developed BSO must comply with the requirements of 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 BSOs in electronic form.

On the this moment the use of such devices is voluntary. Mandatory details for new BSOs are listed in the law of July 3, 2016 No. 290-FZ.

Copies of forms (tear-off stubs of BSO) are subject to transfer to the main cash desk along with cash and serve as confirmation of the amount of revenue received per shift.

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

Cash documents and their execution

For registration of cash transactions, the following unified forms are used:

Incoming cash order ().
Account cash warrant ().
Cash book ().
Cash book ().
Payroll () 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 certified by a special electronic signature.

The responsibility for carrying out operations on the cash desk is assigned to the cash worker. The head of the organization or individual entrepreneur can perform the functions of a cashier independently in the absence of an authorized employee in the state.

Generates the above cash documents Chief Accountant or another responsible person appointed by order of the head.

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

Compliance with the cash limit

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

The limit may not be observed:

on the days of settlements for wages and other payments included in the payroll;
on weekends and holidays if the company was operating and receiving cash proceeds.

The limit is set by the firm independently by issuing a relevant order. To calculate the carry-over cash balance, one should be guided by the formulas given in the Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U.

Validity the established limit not established by law. If such a period is not provided for by the current order, the organization uses the approved calculation until the issuance of a new order by the head.

Issuance of cash to the account from the cash register
Incoming cash order (form KO-1)

How has the procedure for conducting cash transactions changed in 2017? Why amended regulation No. 3210-U on the procedure for conducting cash transactions? Is it true that from August 19, 2017 new cash discipline rules come into effect? How to keep a cash book from a specified date? Have the rules changed? cash documents? Let's figure it out.

Introductory information

The regulatory legal act that regulates the conduct of the cash register is Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses. Amendments have been made to this document by Instruction of the Central Bank of Russia dated June 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 has changed since August 19, 2017.

Why change was 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 implementation from July 1, 2017 online cash register equipment(online cash register), which provides storage of fiscal data in fiscal drives. Cm. " ".

The draft amendments clarify the procedure for issuing an incoming cash order 0310001, and also provides for the issuance of an outgoing cash order 0310002 for the total amount of cash accepted, issued when using cash register equipment by legal entities, individual entrepreneurs.

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

Also, the procedure for issuing cash documents in electronic form is specified and certain provisions of Directive No. 3210-U are updated. Let us tell you more about the most significant adjustments in the cash discipline since August 19, 2017.

Money under the report can be issued without an application

Accountable persons are employees to whom the organization or individual entrepreneur issues money to carry out official assignments and who are required to submit a report on their use.

To receive cash under the report, the employee must write an application in any form, in which it is required to fix the required amount and indicate for what purposes it will be spent. This follows from paragraph 6.3 of the Instructions of the Bank of Russia from the Bank of Russia dated 11.03. 2014 No. 3210-U. A common application for the issuance of money from the cash desk may look, for example, like this:

Thanks to the commented changes, from August 19, 2017, 2017, organizations or individual entrepreneurs will have the right to issue money against a report based on an internal administrative document. The Central Bank did not provide for its name or form. Therefore, an organization or an individual entrepreneur will be able to issue an order, instruction or any other administrative document on the issuance of funds. The form of the administrative document is arbitrary. However, it must contain records of the amount of cash and the period for which cash is issued, the signature of the head and the date. This is required by clause 6.3 of the Instructions of the Bank of Russia from the Bank of Russia dated 11.03. 2014 No. 3210-U (new edition).

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 order and issue reports according to the statements of employees. The Central Bank leaves this option acceptable. Previously, as we have already said, the application was mandatory and the only possible option.

From August 19, 2017, having received an application from an employee or an administrative document (for example, an order) on issuing money to an account, the accountant will be required to generate an expenditure cash order (0310002). An expense cash warrant is issued each time money is withdrawn from the cash register. Make it in the form No. KO-2 in one copy (clause 4.1 of the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U). Here is an example of an expense and cash warrant drawn up in July 2017, where an order issued by the director, and not a statement, is recorded as the basis for the issuance of funds.

You can use this sample cash receipt KO-2 as an example. Based on the formed RKO, the cashier is obliged to issue funds to the employee.

Read also How to Calculate Gross Profit: Formula

It is possible to issue money under the report if there is a debt

Many people know that it is impossible to issue accountable amounts from the cash desk 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 of the Russian Federation). Recall that in cases where money is transferred to the card, this rule does not apply.

However, since 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 reporting at any time. Even if the previously issued amount was not returned on time. Such an amendment was made to paragraph 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 proceeds, the rules for keeping cash, as well as the rules for working with cash registers.

We want to note right away that the cash discipline is the same for everyone (with the exception of some points), that is, the cash discipline in 2019 for an LLC is the same as, for example, for a JSC.

Cash discipline in 2019

We have already talked about the rules for conducting and processing cash transactions. Therefore, now we will dwell on the rules for spending cash proceeds, storing cash and working with cash registers.

Maintaining cash discipline: spending cash proceeds

Organizations and individual entrepreneurs are prohibited from spending cash proceeds (clause 2 of the Directive of the Bank of Russia dated 07.10.2013 No. 3073-U). But there is an exception to any rule, so the above amounts can be used, for example, for:

payments to employees (various salary payments and social payments);
issuance of money to accountants;
payment for goods/works/services (except valuable papers);
refund to buyers/customers for cash paid but returned goods (work not performed, services not rendered).

An individual entrepreneur who has received cash proceeds at the cash desk can spend it on personal needs.

Storage of cash

There are no legally established requirements for the premises of the cash desk - they were canceled back in 2012. Therefore, the head of the company / individual entrepreneur himself decides how cash will be stored at the cash desk (clause 7 of the Directive of the Bank of Russia dated 11.03.2014 No. 3210-U). For example, the head of an organization may issue an order stating that cash must be kept in a safe located in the accounting department.

Working with CCP

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

When selling goods (works, services) for cash, as well as using bank cards, organizations and individual entrepreneurs must apply cash registers (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, in particular, include the presence of a housing, serial number, real-time clock, serviceability of the device;

CCP must 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 set a deadline for submitting an application to the IFTS for registering a cash register, but it is logical to assume that you need to register the device before you start using it;

When selling goods (works, services) for cash, an organization / individual entrepreneur is obliged to issue to the buyer cash receipt, and in the case when CCP can not be applied, 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

Administrative punishment is provided for violation of cash discipline. Moreover, the fine depends on what kind of violation was committed by the organization / individual entrepreneur.

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

cash settlements with other firms in excess of the established maximum;
keeping money in cash in excess of the established limit.

As for non-compliance with the rules for working with cash registers, the penalties for this are as follows (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

Type of violation	Amount of the fine
Type of violation	For organization	For officials legal entity / individual entrepreneur
Non-use of CCP	From 75% to 100% of the amount of the calculation made without the use of cash registers, but not less than 30 thousand rubles.	From 25% to 50% of the amount of the calculation made without the use of cash registers, but not less than 10 thousand rubles.
The use of CCP that does not comply with the requirements of the law	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 application
Non-submission to tax authorities at their request of CCP documents and information or their submission in violation of the deadline
Non-issuance of a check (SRF) to the buyer / non-delivery of a check (SRF) in electronic form in cases provided for by law	10 thousand rubles	2 thousand rubles

The statute of limitations for bringing to justice is a year and it is calculated (parts 1, 2, article 4.5 of the Code of Administrative Offenses of the Russian Federation):

or from the time the violation was committed;
or since the discovery of a continuing violation (for example, the absence of a CCP from a firm obliged to apply it).

The Central Bank has amended the procedure for conducting cash transactions, which entered into force on August 19, 2017. We will tell you about what has changed in cash transactions in 2017, the execution of cash documents, and the procedure for issuing accountable funds.

What regulates the procedure for conducting cash transactions in 2017

The cash discipline of legal entities and individual entrepreneurs, regardless of the taxation regime they apply, is regulated by a single regulatory act - Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions”. From August 19, 2017, this document is valid in a new edition (Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U).

The procedure for conducting cash transactions when using online cash registers

Before the introduction of online cash registers, sellers were guided by clause 5.2 of the Procedure for maintaining a cash desk, drawing up a cash receipt order (PKO) at the end of the day for the total amount of cash accepted. PKO was issued on the basis of the control tape, forms of strict reporting, replacing a cash receipt, and other documents specified in the law on cash registers dated 05.22.2003 No. 54-FZ. Now this paragraph of the Rules for Conducting Cash Transactions has been canceled, and one should be guided by paragraph 4.1 set forth in the new edition, which instructs organizations and individual entrepreneurs to draw up PKO on the basis of "paper" or electronic fiscal documents - checks, BSO and others, in accordance with the law on cash registers.

Keeping a cash book and issuing cash orders

The cash book in the form No. KO-4 is necessary for keeping records of cash transactions for the receipt and issuance of cash. All legal entities are required to keep a cash book, while small businesses are allowed not to set a cash limit.

In addition, individual entrepreneurs may not draw up credit and debit orders at all, and 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 of the Russian Federation (clause 4.1 of the Procedure). This for entrepreneurs is a simplified procedure for cash transactions.

With the entry into force of the amendments, the circle of persons who can make entries in the company's cash book has significantly expanded. If until 08/19/2017 only the cashier had the right to do this, now it can be any person authorized by the head - an employee of the enterprise (clause 4 of the Order).

Registration of cash transactions upon receipt of cash is accompanied by the preparation of an incoming cash order in the form No. KO-1. Unlike the “consumables”, the PKO consists of two parts - an order and a tear-off receipt with the seal and signatures of the cashier and the 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” to the depositor still needed to be printed on paper. Now, when forming a "prikhodnik" in electronic format, the receipt can be sent to email the depositor, if he so requests. If the PKO in the organization is drawn up in a "paper" form, the receipt is transferred exclusively to the hands (clause 5.1 of the Procedure).

The Central Bank “simplified” some cash transactions. In an electronic outgoing cash order, it is no longer necessary to verify the compliance of electronic signatures with a sample (clause 6.1 of the Procedure). The recipient of cash can also put down in the electronic "consumables" his electronic signature(clause 6.2 of the Order).

Conducting cash transactions when issuing "accountable" money

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

Innovations in the procedure for conducting cash transactions by legal entities and individual entrepreneurs have significantly affected the “accountable” sphere. From August 19, 2017, it is possible to issue cash to an “accountable” both on the basis of an internal administrative document - an order, instruction, etc., and upon a written application from an employee. Previously, a statement indicating the amount and purposes for which accountable funds are needed was the mandatory and only basis for issuing a cash settlement. The content of the administrative document, or statements drawn up in any form, must contain the following information: Full name. accountable person, the amount issued in cash, the period for which it is issued, the purpose of the issue, the signature of the head and the date (clause 6.3 of the Procedure).

Another important change in the 2017 Cash Operations Procedure is the abolition of the ban on issuing accountable money to employees who are in arrears on past advances.

Until 08/19/2017, the issuance of funds accountable to someone who has not yet reported for the cash received earlier, or has not returned them to the cashier, was considered a gross violation of cash discipline and threatened with a fine of up to 50 thousand rubles, according to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation. This rule no longer applies: even if the accountable person did not provide an advance report on the money received, or did not hand it over to the cashier within 3 days after the expiration of the established period, it is possible to give him new money in the “report”. This conclusion follows in connection with the exclusion of paragraph 3 from clause 6.3 of the Procedure approved by the Central Bank of the Russian Federation. Conducting cash transactions does not prohibit legal entities and individual entrepreneurs from setting the maximum amount of accountable amounts, in excess of which new advances will not be issued to the employee. Such a restriction will help to avoid unreasonable accumulation of debts for "accountables".

Also, accountable money not returned by employees on time, which they did not report, can be withheld from their salary. To do this, no later than one month after the expiration of the established period, an order for collection is issued. In this case, the employee must obtain consent to the deduction. If he does not agree with the amount recovered, 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 Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U. According to this document, cash transactions are processed by incoming cash orders (PKO), outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash registers with the function of transferring data to the tax authorities.

Unified forms of cash documents are given in the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88, which continues to be valid at the present time and should be applied in the future - after the transition to online cash desks.

Keeping a cash book

Any organization, regardless of the taxation system, is obliged to keep a cash book (form No. KO-4) if it receives or spends cash (clauses 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 unit of the 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).

A separate subdivision (OP) within the time period established by the head of the organization transfers to the head unit:

or detachable copies of sheets of the cash book - when the cash book of the OP is filled out by hand;
or second copies of sheets of the cash book printed on paper - if the cash book of the OP is filled out 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. Sheets of the cash book of the OP are stitched separately at least once a year.

Cash balance limit

The balance of cash on hand at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for Conducting Cash Transactions). This rule does not apply to individual entrepreneurs and organizations - small businesses that can store any amount of cash in the cash register.

The formulas for calculating the cash balance limit on hand are given in the Appendix to Bank of Russia Instructions No. 3210-U.

Issuance and delivery of change coins

Operating regulations, regulating the use of cash registers, does not provide for the presence of a balance of cash (spinning coins and banknotes) in the cash drawer of cash registers either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator change money. To do this, the cashier writes out cash settlement for the amount of the exchange, in which the line "Issue" indicates the full name of the cashier-operator, and in the line "Basis" writes "For exchange".

If in trade organization there are senior and ordinary cashiers, then the senior cashier issues a bargaining chip to cashiers-operators. The amount of small change indicated in the RKO, the senior cashier records in the cash book (form KO-4) and in the ledger 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 cash register.

Thus, as before, in the absence of a senior cashier, an account cash warrant is sufficient for issuing a token coin, and if there is a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the form of KO-5.

Fiscal documents instead of unified CCP forms

Unified forms for CCP

To account for cash settlements with the population when carrying out trade transactions using cash registers, organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts";
KM-4 "Journal of the cashier-operator";
KM-5 "Journal of registration of indications of summing cash and control counters of KKM, working without a cashier-operator";
KM-6 "Help-report of the cashier-operator";
KM-7 "Information on the readings of KKM meters and the organization's revenue", etc.

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application(Letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4, 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 certificates-reports of the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated 12.05.2017 No. 03-01-15/28914).

In connection with the entry into force of the new edition of 54-FZ, the Bank of Russia plans to amend Instructions No. 3210-U. In particular, the new version of clauses 5.2 and 6.6 of the Rules for conducting cash transactions will establish that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).

Fiscal documents

Fiscal documents are called fiscal data (information on settlements), which are presented according to established formats on hard copy or in electronic form (Article 1.1 of Law No. 54-FZ).

Fiscal documents include (clause 4, article 4.1 of Law No. 54-FZ):

registration report;
report on changes in registration parameters;
shift opening report;
cash receipt (form of strict reporting);
correction cash receipt (form of strict reporting of correction);
shift closing report;
report on the closing of the fiscal accumulator;
report on the current state of settlements;
operator confirmation.

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. ММВ-7-20 / [email protected]

Shift duration

In accordance with the requirements of the legislation, work with fiscal equipment is divided into checkout shifts. Before the start of settlements using CCP, a report is generated on the opening of the shift, and after the completion of the settlements, a report on the closing of the shift is generated. At the same time, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated (clause 2, article 4.3 of Law No. 54-FZ).

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

A shift at a cash register can be opened on one day, and closed the very next day at total duration no more than a day. Law No. 54-FZ does not contain other restrictions on the duration of the shift, as well as requirements to close the shift at exactly the specified time (letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-01-15 / 28066).

Shift closing report

When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in the KM-4 form (“Journal of the cashier-operator”) (attachment to the letter of the Federal Tax Service of Russia dated 10.06.2011 No. AC-4-2 / [email protected], letters of the Federal Tax Service of Russia for the city of Moscow dated January 20, 2011 No. 17-15 / 4707, dated April 20, 2011 No. 17-15 / 38757). On the basis of the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and data was entered into the journal of the cashier-operator (KM-4).

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

Data on the amounts of cash received by the cash register for a shift are given in the shift closing report: the indicator “Total amount in checks (SRF) in cash” in the attribute “Counters of transactions “INCOME”” of the attribute “Counters of shift results”.

Please note that on the basis of one shift closing report, several PKOs can be generated depending on the type of operation and the postings that will be made in accounting when cash is credited to the cash desk of the organization:

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 against the future sale of goods, works, services (Debit 50, Credit 62-2).

Documentation of returns

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 May 12, 2017 No. 03-01-15 / 28914). Cash are issued to the buyer from the CCP cash drawer on the basis of the check issued upon purchase of the goods.

When issuing cash to the buyer, it is necessary to break through the check of the CCP with the indication of the sign of the settlements "RETURN OF RECEIPT". An act on the return of funds to buyers (KM-3) does not need to be drawn up.

A cash register return check is transferred to the tax authorities through a fiscal data operator in the same manner as all other cash register checks (letter of the Ministry of Finance of the Russian Federation of 04.04.2017 No. 03-01-15 / 19821).

Data on the returned amounts are reflected in the report on closing the shift: the indicator "Total amount in checks (SRF) in cash" in the "Counters of operations" RETURN of income "" variable of the "Shift results counters" variable.

When posting the amounts of cash received by the CCP for a shift, it is necessary to reflect the difference between the amount of receipt and the amount of the return of receipt in PKO. In other words, proceeds from the sale of goods, works, services in PKO are reflected minus the returned amounts.

Return of goods not on the day of purchase

To date, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly issue a refund for goods returned on a date other than 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 May 12, 2017 No. 03-01-15 / 28914, dated March 1, 2017 No. 03-01-15 / 11622). In none of their letters did the officials say that a return check should be issued for any return of funds, regardless of the date the goods were returned.

Since no new procedure for processing the return of goods has been approved to date, in our opinion, refunds for goods returned on a date other than the date of purchase should be carried out 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 CCP cash drawer).

Step 2 Based on cash register, an entry should be made 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 PKO for the full amount of the proceeds received by the cashier-operator, and a cash settlement for the amount of money returned to the buyer.

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

New procedure for the use of CCP and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

It might be useful to read: