What is knowledge of kkm. KKM - What is it? Service of the CCM, instructions. Documents that print online CCM

Under legislation, cashier must be at any entrepreneurproducing transactions with money of various nature. Many mistakenly believe that it is rather difficult to use it and it will not be possible to master in an independent manner. To do this, it is necessary to familiarize yourself with the use of an apparatus at least one species and you can safely work on all of them.

Those who concluded contractual relations with the owner of the business can produce activities with KKM. In addition to the contract, they must have experience in this machine: correctly chosen checks and reset it.

It should be remembered that before the workflow, the director (head of the department) is obliged to produce preparatory work: open the drive and counter, check the check and verify the amount obtained in the previous shift and reconcile with the cashier records. Amounts must completely converge.

Direct duties of the Director must contain following:

Log in terms of accurate information, certification of your signature.
Place the initial readings of the control tape (number, date and time of the start of the workflow, the testimony of the control register).
Release of the responsible employee of keys.
Issue exchange money for delivery.
Provide employees in a timely manner with ribbons, painting compositions.

Responsibilities of the employee, before the start of the process on the CCM:

Checking the working condition.
Adjustment of time and date, checking blocks of KKM for integrity.
Check for zeroing.
Before starting the workflow, breaking several zero checks to test the performance of the cashier.
At the end of the working day, pass all the cash to the senior cashier or director.

Principles of work depending on the type

The device represents a very complex variety in technical electronic form. Some of its parts are considered composite. It belongs to them:

The monitor, there are two species, for the cashier and for a person who produces a purchase.
Box for collecting bills.
Ribbon block.
Printer.
Memory.

The CCA has a device that transmits available information for the buyer. The monitor must be present, one is set for the buyer so that it seems to see all the necessary information on the screen. Other is located for the cashier.

Keyboard Applied to enter the desired volume money. This affects the purpose of the cash register, when it is assisted, the required amount is driven and reflected on the check. The device has a unit of the buttons in color, they are divided into several parts, where everyone defines a specific group of goods.

Block tape Refers to the necessary part, the direct purpose of which, store all the information that includes the operations performed. The device is placed inside the machine itself, it is not necessary to connect it separately.

Fiscal memory Designed for fixing the money masses passed through the cashier. They deal with reversed means obtained daily and are reflected in the Z-report. Information is removed at the end of the work shift and stores all events with dates and detailed information for the spent time.

Each kkm has tray for collecting billswhich is a conventional metal (plastic) box having several varieties of locks. One of the easiest options is the common latch of the mechanical species. However, the current solution is the electromagnetic locking device.

The main task of the printer is the seal of the check. Cashier imprints them to the buyer and for reporting in the outlet. For the buyer, the check serves as a confirmation of the purchase. A varieties of some CASS are printed for other documents, it is considered good help in work.

It should be remembered that there are many varieties of the KKM and the size of the check tapes, when using inappropriate, the box office will quickly come into disrepair.

Exploitation

The first thing to be done is to include KKM to the network. Many of them have buttons on the panel on the back side, driven by turning the key to the reg. In the case of highlighting on the monitor, the sets of zeros indicates that it is correct in operation.

In the future, activities occur in the following way:

Authorization. Many KKM begin their work when the cashier is logged in. You should drive the service number, be sure to password. Some varieties begin work after using the special card. destination.
Calculation is due to the introduction of the required amount. To do this, the correct cost is entered by applying the keys. Next, the button of the desired section is pressed (as a rule, they are divided into various units: for example, shoes, clothing, products, etc.). Some KKM have the ability to read the barcode from the goods, the required amount is fought independently. Next, the "Payment" or "Cash" key is pressed, the purchase is performed.
If there are discounts on a certain type of product, they are fighting back at the checkout. You should enter a full price (without deducting certain percent), select a category, print the amount and click%, discounts will be demolished independently.
If necessary, repeal several goods, you should recruit the amount, press the desired department. You should beat until all types of purchases are completed, press the "Payment" button.
If you need to knock off the zero check, you should press the "Payment" key or "Cash".

These are generally varieties of working with CCM, if necessary, find out the principle of operation of a particular machine, information can be found on the Internet or learn in certain organizations.

In the shop

First of all, the employee is obliged to conclude a material responsibility agreement. This is done to prevent the corners of money.

The job of the cashier always begins with the fact that it is necessary to fix the car. A tape in the CCM is inserted, a special entry is applied with an indication of the number, its type, date, accurate time of inclusion, readings at the time of the cashier entry to work. After filling out all the data, the cash tape is wedgered by the senior cashier.
Next, you should check the accuracy of the data on the date and time. Many devices have the ability to independently save the necessary information. There are cash registers that before each shift should be checked for accuracy of time and date, if necessary, install them.
Before starting the workflow, check the ability of the device to work. To do this, print zero checks, they check the clarity of printing, the presence of all the necessary information. Trial checks should be kept until the end of the work and apply them to the reporting documentation.
Next is the seal of the X-report, it is intermediate and during its printing, the amount is not reset. During the work shift, such checks are searched several times. This is done to monitor funds entering the cashier. They are printed at the time of revenue. For a shift, you can beat off the endless number of checks, they do not affect work, but help keep control of the right flow of money.
X-reports can be removed by departments at the end of the work shift and to obtain the final result. They keep records of oversupply or lack of finance at the checkout.
In the case of a breakdown of an incorrect check, repeatedly knocked out the correct, incorrect is stored until the end of the shift. After closing and passing the report for the spent day, it should be issued in a single document. Next, an act is compiled, where the type, model of the cash register, registration and manufacturer number is indicated.
Act is drawn up with an indication of the check number and the amount punched. Check stick to the act, which assures the operator and entrepreneur.

May occur. Causes may be different: the goods did not approach the color and style, it has production defects and others. This can only be upon presentation of the check, the integrity of the goods (the presence of price tag, etc.).

In addition, the amount should be punched at the checkout. A certificate is drawn up on the return of the goods. He is written in arbitrary form. After proposed documents that are signed by the entrepreneur himself, money for the goods can be returned.

At the end of the working day, the X-report is printed, which is performed for reconciliation of the cash desk and cash in it. After it, the Z-report makes itself, which makes the resetting of all accepted means for shifting. All information is automatically moved from the RAM into fiscal, the revenue obtained is reset and its closure.

Typical errors

There are standard errors that can lead to CCM breakdown. These include:

Battery breakdown. This is a common reason why the machine fails. To eliminate such problems, it should be carefully related to KKM. It is best to charge in a turn off, this will extend the service life as much as possible.
The use of a device for charging that is not recommended by the manufacturer. To eliminate such reasons, you need to use devices allowed by the factory.
Invalid refueling tape. To eliminate the error, it is necessary to apply only the tape that the plant that produced cash registers recommended.
Penetration of fluid. In the event of such a nuance, it is necessary to disable the device immediately and contact the service center.
IN fiscal registrar Paved an auto separator. This happens often due to the fault of the cashier, sharply twitching behind the tape and a loosely closing cover of the registrar, as a result of which the blades occurs.

Instructions for working with Frontol are presented below.

If you are just going to start a career in the field of sales, probably, do not yet know, work with the CCM is what it is. However, there should be no reasons for panic. It is easy to understand this task, and directly in the work most importantly - to be attentive and not in hurry without much need, and then with all the tasks will be able to cope with everything.

What is it about?

To understand, working with the CCM is that it is predefined to figure out what is a device hidden under the scary abbreviation of the CCM. So what is it?

Control cash car - This is how it is possible to decipher the reduction of KKM. In everyday life, it is commonly referred to as a cash register, less often - cash with a cash machine or cash register. But if you look into the official documentation, then there will usually not meet the CCM words, as it is customary to use the name of the CCPT. It can be decrypted: Questionnaires.

So, with the title managed to deal. But what is it in its essence? KKM is such a machine that is designed specifically for fixing the operation of the services exchange, the goods adopted in the country. The machine is not only indispensable in the operation of the trading point, but also is used by test bodies to control entrepreneurs. For this, special reports analyzed by the relevant instances are formed.

Subspecies of cars

There are different models of KKM, suitable to a greater degree of one or another operating conditions.

It is customary to allocate the following categories:

autonomous;
fiscal (computer dependent).

Distinguish them from each other very simple even by appearance. If at first there is a large number of buttons that allow you to control the device, then at the second - no more than five. The first car can work by itself, but the second type will only function in a bundle with a computer.

Device machine

In the classic version in the device there are the following elements:

food;
control;
memory;
printing device;
block ECLZ;
keyboard.

It is impossible to correct CCM service if you do not understand how each of the systems described works. However, practice shows, in case of malfunctions with the device, it is better to immediately call the specialists of the company that sold you an aggregate. Examine paper: It is possible that the technique is still on warranty service.

How to start working

Before the change becomes, the correct preparation of the CCM must be carried out. This process is registered in official papers, instructions both in the enterprise and in the accompanying machines. It is paid to him and in regulatory documentsoperating in the country and introduced at the state level.

So, before you can work, first you need to sign in a special magazine, which is stored at the administrator of the trading point. At the same time, the cashier receives the keys to the machine, the cash regime and the box, in which the money is stored. Also at the beginning of the shift you can get some amount that is then used to exchange, and a number of other accessories necessary for work. Their list is determined by the peculiarities of a particular enterprise.

Next, the cover is removed from the printing block of the machine (in some cases it is necessary to lift the casing to provide access to the insides of the device), after which the cashier examines the device and removes the dust that have foreign objects. The device further connects to the electrical network and the switch is set responsible for choosing a work mode. Then you need to check whether all the tapes are in place, and if there are no such - install.

Specifics of specific devices

New generation cash registers, made abroad, do not have such a feature, but some cars produced in Russia are distinguished by the presence of a special mode designated as "start of shift". At the same time, the employee selects the date and sets the time. If the values \u200b\u200bare already there, but inaccurate, then you need to adjust them.

Please note: when preparing the apparatus, there is no need to reset the numbering of printed checks. As soon as the machine forms a report with a quenching, it automatically conducts this operation, no additional manipulations, if the unit is normal, is not required.

Attentiveness and accuracy

The next stage of preparatory work requires the cashier of attentiveness, since you need to check whether everything works correctly in the technique. First of all pay attention to the blocking device. To do this, print a test check. It helps to draw conclusions about the image quality. Working with CCM on the new rules requires that all printed checks of checks be readable, clear, bright, containing the right details of the organization. Do not throw away the zero check: at the end of the day it needs to be handed over to the administrator with the report. The accounting of zero checks in the fourth column KM-4, km-5 is required.

Further, the cashier and the administrator together request a replacement report from the car and check whether the information of money registers is correct. At the beginning of the working day, all the indicators must be zero. Remove the testimony of monetary counters and make them in a special magazine in the graph, reflecting the state at the end of the shift. Be sure to assign all inscribed data to those who participated in the participation of employees.

Everything should be certified!

The instruction manual of the cashier-operating officer when working with the CCM recommends inserting a controller in the car, retreating from the edge of about 15 cm. Note: There must be data on the device number, the current date and how much work began, as well as information taken from all Registers. Once all data on control tape It was possible to fix it, it is assigned by the signatures of the participants in the process.

Further, the cashier places the currency in the car, which is intended to be applied to exchange when performing operations. How to properly put money on the cashier and how to further set the correct mode of operation, you can read in the instructions for a specific apparatus.

We start shifting

When working, the operator of the cash register should clearly monitor how the unit works, clean it and put it in order as needed. You need to enter money into the device strictly as it is written in the instructions of a particular machine. Regular maintenance of the CCM is the key to its correct and long-term work.

When all goods purchased by the client passed processing on the cash transmission, it showed the total cost of purchase, the rules for the operation of cash registers are obligated to call the client this figure clearly, and only then take money from a person. In the car they are put so that the buyer see how this happens. He should also see where the cashier puts the check to pick it up and not confuse with other people's documents. If the cash register is standing where the seller works, he must convey the goods to the client at the time of purchase, giving the check. But in the case when it comes to a waiter or any other employee who accepts orders, he must transmit a check to the client only when the service has been completed.

Pay attention to the nuances

It is necessary to know that the marker of the check of the check is an extremely important feature, which is characterized by working with CCM. What it is? Check or abandon, or put a special stamp on it, which symbolizes the quenching.

Remember that the receipt of the check document is valid only on that day when it was issued to the customer. But in some cases, when returning the check, the cashier can give the client money back. But this happens only when the document is allowed to make this signature of the head of the trading point, his deputy. Please note: refund is possible at that office, where the check was broken, but in no other.

If the cashier is mistaken, making the purchase amount into the device, and the check cannot be repaired, the rules for working with the CCM oblige to make an act at the end of the shift. It is issued in accordance with the form of the KM-3. If the cashier and the buyer found themselves in a conflict situation, you can remove the cashier to send the request to the administrator. If the store manager does not allow this to do, it is impossible to remove the cash desk.

Avoid problems

As you know, the price is rather big (from 20,000 to 80,000 rubles), so it is necessary to work with it carefully to avoid breakdowns. This means that you can only do what is allowed by the instructions and rules, and stricter avoid all that is prohibited. In particular, the instructions say that you can change the cipher directly during the work shift, but this happens when there is a corresponding indicator of the trading point administrator. Also, as needed, you can request a vehicle with a different printout.

If it turns out that the POS system functions incorrectly or have any other malfunctions, the cashier must:

Disable the device.
Call administrator.
Understand what cause is the problem.
With incorrect display of information on the check, check out the print and sign all your hands.
With a nebid of the check, it is necessary to request zero, placing it in the same way as the check on which the requisites are unclearly printed.

Can it be so that it is impossible to work with kkm? What is this situation, how to do? Yes, this can happen if the car was seriously damaged. For example, if it gives out fuzzy prints or prints incorrect information about the time of operation. In such a situation, the administrator and cashier draw out a special report similar to that that is compiled at the end of the shift. Then put into the magazine that the person worked for the car, how much he finished work and for what reason it happened.

When else can not?

It is unacceptable that the POS system is in operation if the seal is broken on the device. You can also use the unit on which there is no manufacturer's brand or there are no laid holograms. The ban on working with the unit can impose representatives of the tax service.

If it turned out that the KKM installed in your store has some of these flaws, you should urgently contact the CTO and provide them with full information about what happened. In such a situation, the cashier and even the administrator cannot repair the unit in place, so you have to wait for the departure of the CTO Specialist. This is necessary to notify the representatives of the tax authorities responsible for your trading point. They lead magazines where guests take into account all technical workers, and should make there and your case. In general, I must say, the accounting of the CCM in our country is rather rigid, so the negligence can turn out expensive. Try to be attentive.

Rules and laws

The letter of the Ministry of Finance, written in 1993, tells about how to work correctly, written in 1993, as applied in everyday life of the cash register. The price of error is high: you may be attracted to administrative responsibility.

According to the standard rules, only then a person can afford to work at the cash office when he mastered the rules of its operation. There is a certain minimum technical knowledgewhich is included in the basic rules. If a potential candidate coped with this, then the company may conclude an agreement with him, regulating the material responsibility of this person. Before you directly start working in a new place, a person must be familiar with the operational rules. If these rules neglected, the employer may encounter an administrative responsibility to which it will be attracted by the results of the next calibration.

Also, the laws are regulated by how the cashier is being conducted. According to legal regulations, each individual car must be equipped with its magazine, which is stitched, numbered all sheets in it, and also necessarily confirm their number of signature director of the company and the chief accountant. In addition, a representative of the tax authority should be written on such a book. Then all this is bonded by the printing of the enterprise. This magazine is usually assured in tax InspectionWhen they turn there to put pressure on the CMM.

No Ways!

The magazine of the cashier is allowed to make records only strictly in chronology, without any blots. For this use ink. If the situation has developed such that it is necessary to correct something, the directors of the organization and the chief accountant are attracted, which control the changes, and then confirm with their signatures that the updated data is correct.

Also, the administrator of the trading point must remember that in his area of \u200b\u200bresponsibility - to warn the cashier that money is fake, as well as to train the methods for checking the reliability of banknotes received from buyers. In addition, the question of fake checks should be raised. The cashier should be aware that there are a number of measures warning fake:

tape color;
encryption of each check;
maximum purchase amount.

Is it possible without kkm?

In accordance with the legal laws operating in our country regulatory actsSome organizations can afford to work without applying cash register. This is determined by the specifics of such enterprises. A special list was adopted, in which all organizations that are not needed by KKM have been made. The date of adoption is July 1993, but later it was made by the changes in government rulings.

In the list you can find not only organizations, but also branches, as well as other types separate divisions. This also applies to some individualswho work in the field of entrepreneurship without having an appropriate education.

This list may be limited to the executive decision of a separate entity in its territory. However, work with an open adjustment still will not require such equipment. This is the most relevant in the period when the harvest is removed in agriculture, because it is sold directly from cars, with trays. So, in such a situation, the design of the CCM is not required.

Beware of violations

Numerous regular checks organized by tax authorities in different subjects of the country show that to this day, many entrepreneurs work, violating the rules of use of the CCM, but still hope that it will remain unnoticed. It should be remembered that the laws on the introduction of the CCM were not just accepted, thanks to them, the legal purity of the transaction is ensured. In addition, a clear adherence to the rules in the event of a conflict situation will allow you to "drag the blanket on yourself", since there will be no complaints to your activities.

To avoid violations during the workflow, carefully read the rules for the operation of cash registers, because there are answers to almost all questions. Take into account the newest legal acts operating in the territory of your region. This will keep your hand on the pulse of events. Finally, remember that only such machines that were included in the paper should be applied state Register. Consider the classifier that regulates which of the aggregates for which areas is suitable. This will avoid problems with the law and lead activities for a long time and with benefits for yourself.

Preparation for work

The procedure and conditions for the use of cash regulatory equipment are regulated, as well as the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 "" (hereinafter - typical rules), which is applied in a part that is not contrary. At the same time, according to the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia, the standard rules are not subject to compulsory application Organizations and IPs that have passed on new order CCT application ().

The CCC is used at the place of calculation with the buyer at the time of the calculation of the same person, which makes settlements with the buyer, with the exception of the calculation carried out by electronic payment on the Internet. At the same time, the CCT, intended for use only when calculating the calculations by electronic means of payment, is applied only with such calculations. BUT automated systems The BSO applies only to carry out calculations when providing services ().

Prior to work with the cash register, the cashier of the head is given the keys to the CCC and from the cash box (if any), exchange coins and bills in the amount required for settlements with buyers, accessories for work and maintenance of the machine. To take into account money issued by the cashier from the organization's office of other cashiers or a trusted person (distributor), as well as accounting for cash returns, the book of accounting and cash issued by cashier is used.

If necessary, you should give an indication of the cashier on measures to prevent the counterfeiting checks (encryption of checks, a certain color of the check ribbon used, the maximum amount of the check, etc.).

Making sure the machine's condition can be guided by the cashier on the start of work.

The cashier at the beginning of the work is obliged:

check the availability of checking tape and, if necessary, fill a new one;
turn on the machine and getting a zero check to check its work;
print two to three checks without the designation of the amount (zero) in order to verify the clarity of the printing of details on check tape and correct installation of the date and numbering (zero checks are applied at the end of the shift to the cash report;
wipe the cover with a dry cloth and install from the buyer's side (client) a sign with your last name;
place the supplement to work the inventory.

Working with CCT

IMPORTANT

Non-cash control equipment in established by law Russian Federation On the use of cash registers, entails the imposition of an administrative fine on officials in the amount of one fourth to one second size of the calculation amount carried out without the use of CCP, but not less than 10 thousand rubles; on the legal entities - from three fourth to one size of the calculation amount carried out using cash and electronic means Payment without applying CCT, but not less than 30 thousand rubles. ().

During the working day, cashier-operating player or other material-responsible person (controller-cashier, waiter, seller, buffet, receivers of orders, etc.) are required:

ensure careful care and careful handling of the machine, contain it clean and order;
carry out input operations in accordance with the operation manual for this type of cash register;
for one buyer (client), determine the total amount of purchase, services for reading the cash transmission indicator or using counting devices and call it to the buyer (client);
get from buyers (clients) money for goods or services rendered according to the amount called by the buyer (client) marked in the price list for services provided, price tag for goods sold, in enterprises catering An indicated in the menu or price tags in the following order:
clearly call the amount of money received and put this money separately from the buyer (client);
print check;
name the amount of due to the delivery and give it to the buyer (client) along with the check (with the paper bills and the exchange coin at the same time).

IMPORTANT

It should be noted that the pre-printing of the checks used in online stores is prohibited, since the cash bill issued to buyers should contain mandatory details provided for. One of these details are the date and time of calculation.

In accordance with the letter of MNS of Russia dated July 20, 2000 No. VNK-6-16 / 549 "", the date and time on the punishment of the cash receipt should not differ from the real time to receive money for more than 5 minutes. A similar output is also contained in.

If the check is pierced earlier than 5 minutes before the real time for receiving money or a buyer was issued a copy of the cash receipt, then this may be regarded as non-applications of the CCT. Thus, the couriers online stores are required to have and apply the CCT at the time of receiving funds from the buyer ().

Cashier-operational is prohibited:

remove the cash desk without permission of the administration;
not to issue a cash check buyers;
to allow unauthorized persons to the cash register to the cash machine, except the head, accountant, duty administrator and with their permission of a technical specialist or a controlling person to check the cashier;
leave the cash desk without notifying the administration and without turning off the cash circuit, without closing the key cabin, cash cass. If necessary, leave the cash desk all the keys (from the cabin, the work key from the cash car and the money box) must be at the cashier;
independently make changes to the program of operation of the cash terminal;
have personal money and money at the checkout and money, not taken through the cashier (except for exchange money issued before the start of work).

Cashier has the right:

during the shift to the director of the manager, change the cipher, apply stamps and prints;
receive printouts on the cash machine.

Errors and malfunctions when working with CCP

In case of an error of the cashier operator:

when entering the sum and the impossibility of repaying the check during the change, the unused check is activated at the end of the shift;
in the issuance of delivery to the buyer (client) in the event of a dispute, the buyer has the right to demand the receipt of the cash register;
make up and issue together with the administration of the enterprise ACT in the form of the CM-3 on the return of money to buyers (customers) on unused cashier checks, to repay them, paste on a sheet of paper and together with the act to pass into accounting;
to write down in the "book of cashier-operating person" the amount paid on returned buyers (clients) checks and the number of zero checks printed on the day.

It should be noted that the cashier-operating system can issue money on returned buyers to checks only if there is a headset on the checkpoint and only on a check issued at this box office.

EXAMPLE

When changing the fiscal data operator or making changes to the information entered in the CBC in the formation of a registration or report reporting report, the user through software The CCT must create a report on changing registration parameters. At the same time, all formed fiscal documents for which the fiscal data operator confirmation was not received are transmitted to the fiscal data operator ().

If malfunctions occurs, the cashier must:

turn off the cash circuit;
call with the help of a representative of the administration installed in the cabin;
together with the representative of the administration, determine the nature of the malfunction;
in the event of an obscure printing of details on the check, the checker's unbelievable, together with the representative of the administration, to sign a check (if the check did not come out, instead to get zero), pointing out the correct amount (rugs in words, kopeck numbers);
if it is impossible for further work due to the fault of the cash machine, the cashier together with the representative of the administration draws up the end of the work at this box office in the same way as at the end of the shift, with the mark in the "Coussira Operator's book" on this cashier's time and the cause of the end of work.

Administration If it is impossible to eliminate the malfunction by the cashier, it causes a technical specialist, making an appropriate entry in the journal of a technical specialist and registration of work performed.

End of work with CCT

When closing the company or upon arrival of the collector, if it arrives on the schedule before the closure of the enterprise, the cashier must:

through the CBC, to form a report on the closing of shift ();
prepare cash revenue and other payment documents;
create a cash report and pass the revenue along with the cash report at the parish warrant of the senior (main) cashier (in small enterprises with one or two cash registers, the cashier gives money directly to the bank collection).

The representative of the administration in the presence of the cashier removes the meter readings, receives a printout. The representative of the administration signs a printout, indicating the type and number of the machine, readings of sectional and control counters (registers), day revenue, date and time of work.

According to the testimony of counters at the beginning and at the end of the change, the amount of revenue is determined. The amount of revenue must comply with the testimony of monetary summing counters and control tape (if available). It must coincide with the amount given by the cashier-operating officer of the senior cashier and laid in the collector bag with the final check of the cash regiscard.

According to the results of the inspection, the enterprise administration in the event of a shortage of funds should take measures to collect it from the perpetrators in the prescribed manner, and in the presence of excessive funds to postpone them on accounting with the assignment to the results economic activity.

Having finished the registration of cash documents, the cashier produces interremary maintenance of the machine and prepares it for the next day in accordance with the requirements of the operation manual for this type of cash register.

After carrying out maintenance cashier:

closes the cash machine with a case, after turning off from the supply network;
the keys from the cash car, the cash desk, the director (head) of the enterprise, the duty officer or the older (main) cashier for storage on receipt.

The used cash checks and copies of commodity checks are stored in material and responsible persons for at least 10 days from the date of sale of goods and verification of the goods report by the accounting.

The opening of its business is accompanied by the need to formulate the mass of documents, which are required by the legislation of the Russian Federation. One of the most important for legal entities who are engaged in selling goods is a CCM check.

Check KKM: the main document of the operation

No first year in the country there is a norm that establishes the mandatory availability of the cash register in all objects business activities. After each operation of the sale of goods, the IP should issue a cash receipt. It is this document that is a confirmation of open activities. On it is inspected cash discipline IP, as well as adherence to all fiscal standards established by the legislation of the Russian Federation. For an impetuated cash check, an entrepreneur's punishment is expected in the form of a fine.

Check, which givescontrol- cassovsj.apparatus- This is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:

name of IP according to registration documents;
identification tax number taxpayer-IP;
the factory number, which was assigned to the cash register at the factory;
serial number;
purchase date;
the time of the operation displayed in the check;
purchase price or service provided;
type of fiscal mode.

All these parameters can be specified on this fiscal document during the issuance of random order. That is, there is no single jack of check-in cash car. The main thing is that mandatory details are indicated.

Registration of cash check

Cash check should be readable. It is printed on a special tape. Under each IP and the type of control and cash register, their settings are created, which include the main details fiscal document.
In addition there is additional Informationwhich can be applied to the check. It is mainly placed on top of the document. It prescribes a greeting to the client, thanks for choosing a traffic point, the latest news, promotional offers or other similar information.

The name of the organization, namely the IP, on the check can be supplemented with information with the address or telephone owner. This is allowed at the request of the owner of the apparatus.
In the main body of this fiscal document, the type of operation is prescribed:

sale;
return;
storno and others.

Also in this block is prescribed the name of commodity units, their number and cost. The section of the products of the sale of the final line is completed, where information is made about the total amount, payment and delivery. Also, after these items, they are prescribed by the Cashier, the date and time of purchase.

The last part basically always shows the registration data of the IP, the factory number of the check apparatus, the fiscal mode.

Check parameters are configured for each KKM. If, during the work, malfunctions and some details of this fiscal document are displayed poorly or absent, it is necessary to suspend the activity until the correct operation of the CCM is established.

Checking CCM CCM Checks

The check apparatus should be used in the work of all IPs that use as a method of payment of cash. After each operation, a cash receipt must be printed. The issuance of data of fiscal documents is checked by tax authorities. The penalty is imposed on the nape check.

Checking the issuance of fiscal documents has several types:

ordinary - planned check according to previously compiled graphics;
shuttle - checking the issuance of cash checks several times a day of the same IP;
cross - Check is carried out by the fiscal policy authorities from other areas;
raid - a comprehensive check of several public authority structures.

The main objectives of such control actions by the IP is the compliance with the norms of legislation on cash registers and the design of the relevant documentation, as well as the completeness of revenue gaining.

Check is carried out by monitoring, checking purchases, viewing documents. All data obtained during the control actions make it possible to identify violations or their absence.

Penalties

The impenetrant, incorrectly decorated check is the reasons that lead to the fact that a fine will be imposed on the IP. Code of the Russian Federation on administrative offenses, Article 14.5, establishes for such disruptions. The dimensions of the fine fluctuate within 1.5 to 2 thousand rubles for IP.

It is the issuance of fiscal documents that are confirmed by the purchase and sale operation. The cash check must be printed exclusively by the cash register. Other ways of designing this fiscal document are impossible.

The exception is only those IP, which the legislation is allowed to use the shaft of strict reporting instead of a cash receipt. In such cases, a penalty is not foreseen for the non-tech check. But this document Used mainly by the IP, who provides services without selling goods.

The main reasons for the imposition of a fine in the process of using the CCM and the issuance of cash checks are as follows:

non-use of kkm;
the use of control equipment, which is unregistered in the tax authorities;
the use of KKM, which is not listed in the State Register;
the use of faulty techniques that prints incomplete checks;
application of the cash register without a seal;
issuance of checks with sides, different from actually paid.

The penalty is superimposed by fiscal bodies after detection of violations.

New Year 2019.

More than once in the media, information about the abolition of the mandatory availability of KKM at IP in 2019 was held. But it is worth noting that the tax authorities categorically denied this data. The use of cash register equipment will continue to be mandatory for all businessmen.

Although there are new requirements that will be performed in 2019. It is about the fact that checking devices will have to be configured to transfer cash checks to customers online. Such requirements are registered in the project legally correlated to 54-ФЗ "On the use of the cash register".

Such innovations also assume that since 2017, the fiscal accounting of cash registers will be more automated and entrepreneurs will not have to go to the tax authorities, since everything will be registered in the online mode.

Cash registers in 2019 will be improved by fiscal drives that will transmit information. To carry out operations and data transmission, the owner of the CCM will have to have electronic signaturewhich is analogous normal, but in digital format.

The updated technique, which will be needed in 2019 by all entrepreneurs, has not yet arrived in the markets. Re-equipment of those devices that are already now being held in 2019 at the expense of the businessmen themselves.

In addition, they will additionally appear in 2019 service costs, namely:

OFD 2019 - 3000 rubles;
Connection from the CCT - about 500 rubles.

But all these changes imply accelerate work and simplify reporting before tax authorities in 2019.

The cash check is an integral attribute of each operation. It is worth remembering to each IP, which takes payment by cash. Regardless of which activity he is engaged, the issuance of checks is a rule that will protect from overlayfineoV and additional problems with tax authorities.

Related records:

Related records not found.

5.1 Inspectorate Cash Machines

The cash register (CCM) is a tool for monitoring the state of the state for cash turnover, the completeness and timeliness of the recovery of cash revenue by enterprises.

The cash register is an electronic device equipped with a cash receipt device. This device has a screen, keyboard and printing device that prints on a special paper tape.

The cash register is used when calculated for sold goods and services performed. The main task of the cash register is to fix on paper (cash check) a purchase and sale transaction. Cash registers are fiscal (used in countries where fiscal legislation is valid) and not fiscal. Fiscal cash registers differ from the non-defocal availability of fiscal memory - media carrier, data from which cannot be deleted, as well as other design features described by local fiscal legislation. In fiscal memory, data on operations performed using this cash register are accumulated.

5.2 Classification of KKM

Currently, there is a CCM classifier by applications and design.

By applications:

for trade;

for the service sector;

for petroleum products;

for hotels and restaurants.

By construction

Autonomous CCM is a cash register, the extension of the functionality of which can be achieved only by connecting additional I / O devices managed by KKM on programs placed in it. Autonomous CCM includes portable CCMs that have the ability to work without constant connection to the power grid.

Passive system CCM is a cash register that has the ability to work in a computer-cash system, but not able to manage the work of this system. Passive systemic KKM can be used as an autonomous CCM.

Active systemic KKM is a cash register that has the opportunity to work in a computer-cash system, managing the system. An active systemic KKM also includes the POS terminal - CCM with fiscal memory, which has the capabilities personal computer on the input, storage, processing and display of information. Active systemic KKM can be used as a passive system or autonomous CCM.

The fiscal registrar is CCM, capable of working only as part of a computer-cash system, receiving data through the communication channel.

5.3 Laws on the use of cash registers

Cash and cash mains (CCC, CCM) refer to the category of electronic computing machines. Control and cash car according to para. 1 section I. " General provisions"" Typical rules for the operation of cash registers in the implementation of monetary calculations with the population "is a" counting-summing, computational and chek-printing device ". In accordance with GOST 15971-90, "information processing systems. Terms and definitions ": Tab. 1 p. 7. "The computing machine is a combination technical meanscreating the possibility of processing information and obtaining the result in the necessary form. " Since the CCM serves to process information (performs computing functions) and obtaining the result in the necessary form (registers on paper tape), it is a computing machine. In accordance with GOST 15971-90, "information processing systems. Terms and definitions ": Table.1 p. 8. "Electronic computing machine is a computing machine, the main functional devices of which are made on electronic components." The CCM includes electronic components - processor, data memory, program memory, power supply, and so on. Since all the main functions of the KKM are carried out by the indicated electronic components included in its composition, the CCM is an electronic computing machine, and therefore refer to the articles 272, 273, 274 of the Criminal Code of the Russian Federation.

5.4 Registration of the CCM in the Inspectorate of the Tax Service

Registration in tax

Removal from the register

Terms of operation

Forms of statements

Any KKM, before the start of use at the points of sale, it is necessary to register in the tax inspection (IFTS) at the place of accounting of the organization. Registration are engaged in departments operational control according to the territorial departments of the IFTS. On the appointed day, you need to come to the inspector of the tax service with the representative of the CTO and the cash register.

To register KKM, you will need to prepare the following documents:

1. Statement of the established form

(For entrepreneurs - with a marking on the absence of debts)

Issued in the Department of IFTS;

The statement should indicate the type of trade object and the type of activity of the organization!

2. Treatment service contract. (Original and copy.)

Previously lies with CTO.

3. Technical Passport KKM

4. Passport ECLZ

5. Passport Version KKM + Photocopy

6. Additional sheet to the passport version of KKM + photocopy

(PP. 3-6 are included in the KKM kit, filled with a representative of the CTO at the conclusion of the contract)

7. Magazine of the cashier operating officer, laid, numbered, fastened with signatures and the seal of the organization. (Form KM-4)

The tax inspector assures the magazine signature and stamp of the tax authority, puts the date of fiscalization of the CCM.

8. Call accounting log technical specialists, pretended, numbered, signed (Form KM-8).

9. The premises lease agreement or a certificate for the right to property right, where the KKM will be installed. (Original and copy.)

10. Power of attorney for the right to register CCM in the tax inspectorate decorated in the prescribed manner, and a certification document, if registration of KKM It will not be carried out by the head of the organization and not the heads, but another employee of the organization;

For representatives of the IP, a notarized power of attorney is required.

11. The presence of visual control facilities on the CCM body - volume holograms

("The State Register of 200 ..." - four digits indicate the year of implementation by the CCM by the General Supplier, comes with KKM.

"Service service 200 ..." - Types of figures indicate the current year in which KKM is delivered to service maintenance In the CTO, it is established at the conclusion of the contract with the CTO).

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