What is knowledge of kkm. KKM - what is it? KKM maintenance, instructions. Documents printed online by KKM

By law, Every entrepreneur should have a cash register that performs operations with various types of money. Many mistakenly believe that it is quite difficult to use it and it will not work to master it on your own. To do this, you should familiarize yourself in detail with the use of at least one type of apparatus and you can safely work on all of them.

Those who have entered into a contractual relationship with the owner of the business on liability of a material nature can carry out activities with KKM. In addition to the contract, they are required to have experience working on this machine: correctly beat off checks and reset it.

It should be remembered that before starting the workflow, the director (head of the department) is required to carry out preparatory work: open the drive and the counter, punch the check and verify the punched amount received for the previous shift and reconcile with the cashier's records. The sums must match exactly.

The director's direct duties should include following:

Entry into the journal of accurate information, certification with your signature.
Issue the initial readings of the control tape (number, date and time of the start of the workflow, readings of the control register).
Release of the keys to the responsible employee.
Issuance of change money.
Timely provide workers with ribbons, coloring compositions.

Responsibilities of the employee, before starting the process at the KKM:

Checking the working condition.
Adjustment of time and date, check of KKM blocks for integrity.
Zero check.
Before starting the workflow, break through several zero checks to check the operation of the cash register.
At the end of the working day, hand over all cash to the senior cashier or director.

Operating principles depending on the type

The device is a very complex variety in technical terms. in electronic format. Some of its parts are considered integral. These include:

There are two types of monitor, for the cashier and for the person making purchases.
Box for collecting banknotes.
Tape block.
Printer.
Memory.

KKA has a device that transmits available information to the buyer. A monitor must be present, one is installed for the buyer so that he can see all the necessary information on the screen. Another is placed for the cashier.

Keyboard applied to enter the desired volume Money. This affects the purpose of the cash desk, with its help the required amount is driven in and is reflected on the check. The device has a division of buttons by color, they are divided into several parts, where each one defines a specific group of goods.

Tape block refers to the necessary part, the direct purpose of which is to store all information, including the operations performed. The device is located inside the machine itself, there is no need to connect it separately.

Fiscal memory designed to record the masses of money that have passed through the cash register. They deal with the proceeds received on a daily basis and are reflected in the Z-report. Information is taken at the end of the work shift and stores all events with dates and detailed information for hours worked.

Each KKM has bill collecting tray, which is an ordinary metal (plastic) box with several types of locks. One of the simplest options is an ordinary mechanical latch. However, a modern solution to the problem is an electromagnetic locking device.

The main task of the printer is to print a check. The cash desk prints them to the buyer and for reporting at the point of sale. For the buyer, the check serves as proof of purchase. Varieties of some cash registers print them for other documents, this is considered a good help in work.

It should be remembered that there are many varieties of cash registers and sizes of check tapes, if you use the wrong one, the cash register will quickly become unusable.

Exploitation

The first thing to do is to turn on the KKM in the network. Many of them have buttons on the panel on the back side, they are activated by turning the key to the REG position. If many zeros are displayed on the monitor, it indicates correct operation.

Subsequent activities take place in the following way:

Authorization. Many cash registers start their work when the cashier logs in. You must enter the service number, the password is required. Some varieties start working after using the special card. destination.
The calculation is carried out by entering the required amount. To do this, enter the correct value using the keys. Next, the button of the desired section is pressed (as a rule, they are divided into various divisions: for example, shoes, clothes, products, etc.). Some cash registers have the ability to read the barcode from the product, the required amount is beaten off on its own. Next, the button "Payment" or "Cash" is pressed, the purchase is made.
If there are discounts for a certain type of product, they are beaten off immediately at the checkout. You should enter the full price (without deducting certain percentages), select a category, print the amount and press%, the discount will be beaten off on its own.
If you need to recapture several products, you should dial the amount, press the desired department. You should beat off until all types of purchases are over, click the "Payment" button.
If you need to cancel a zero check, you should press the "Payment" or "Cash" button.

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

In the shop

First of all, the employee is obliged to conclude an agreement on liability of a material nature. This is done to prevent theft of funds.

The work of a cashier always begins with the fact that it is necessary to refuel the car. A tape is inserted into the cash register, a special entry is made indicating the number, its type, date, exact time of inclusion, indications at the time the cashier entered work. After filling in all the data, the cash tape is certified by the senior cashier.
Next, you should check the accuracy of the date and time data. Many devices have the ability to independently store the necessary information. There are cash registers, which should be checked for accuracy of time and date before each shift, if necessary, set them.
Before starting the work process, check the ability of the device to work. To do this, zero checks are printed, they check the clarity of the print, the presence of all necessary information. Trial checks should be kept until the end of the work and attached to the reporting documentation.
Next, the X-report is printed, it has an intermediate character and during its printing, the amount is not reset. During a work shift, such checks are printed several times. This is done to control the funds received by the cashier. They are printed out at the time of receipt of the proceeds. During the shift, you can beat off an uncountable number of checks, they do not affect the work, but they help to control the correct flow of funds.
X-reports can be taken by department, at the end of the work shift and to obtain the final result. They keep records of the excess or lack of finance in the cash register.
In case of breaking through an incorrect check, the correct one is re-knocked out, the wrong one is stored until the end of the shift. After closing and submitting a report for the day worked, it should be drawn up in a single document. Next, an act is drawn up, which indicates the type, model of the cash register, registration and manufacturer's number.
An act is drawn up indicating the check number and the broken amount. The check is pasted to the act, which is certified by the operator and the entrepreneur.

May happen. The reasons may be different: the product did not fit in color and style, has manufacturing defects, etc. This can only happen upon presentation of a receipt, the integrity of the product (the presence of a price tag on it, etc.).

In addition, there must be an amount punched in the cash register. An act on the return of goods is drawn up. It is written in free form. After correctly drawn up documents, which are signed by the entrepreneur himself, the money for the goods can be returned.

At the end of the working day, an X-report is printed, which is performed to reconcile the cash register and the cash in it. After it, the Z-report breaks through, which resets all accepted funds for the shift. All information is automatically transferred from RAM to fiscal memory, the received revenue is reset to zero and it is closed.

Typical mistakes

There are standard errors that can lead to breakage of the CCM. These include:

Battery failure. This is a common reason why a machine fails. To eliminate such problems, one should carefully consider the KKM. It is best to charge in the off state, this will maximize the service life.
Using a charger not recommended by the manufacturer. To eliminate such causes, you need to use devices that allow the factory.
Incorrect tape loading. To eliminate the error, it is necessary to use only the tape that was recommended by the factory producing the cash register.
Liquid penetration. In the event of such a nuance, you should immediately turn off the device and contact the service center.
AT fiscal registrar the cutter broke. This often happens due to the fault of the cashier, who sharply pulls the tape and loosely closes the covers of the registrar, as a result of which the blades strike.

Instructions for working with Frontol are presented below.

If you're just about to start a career in sales, you probably don't know what it is to work with KKM. However, there should be no reason to panic. It is not difficult to understand this task, and the most important thing in the work itself is to be attentive and not to rush without special need, and then you will be able to cope with all the tasks perfectly.

What is this about?

To understand how to work with KKM - what it is, you first need to figure out what the apparatus is, hidden under the terrible abbreviation KKM. So what is it?

Control- cash register- this is how you can decipher the abbreviation KKM. In everyday life, it is usually called a cash register, less often - a cash machine or a cash register. But if you look into the official documentation, then you usually will not find the words KKM there, since it is customary to use the name KKT. It can be deciphered as follows: cash registers.

So, we managed to figure out the name. But what is it in its essence? KKM is such a machine, which is designed specifically for fixing the operation of exchanging services, goods for money accepted in the country. The machine is not only indispensable in work outlet, but is also used by inspection bodies to control entrepreneurs. For this, special reports are generated and analyzed by the relevant authorities.

Machine subspecies

There are different models of KKM, which are more suitable for certain operating conditions.

It is customary to distinguish the following categories:

autonomous;
fiscal (computer dependent).

It is very easy to tell them apart from each other appearance. If the former has a large number of buttons that allow you to control the device, then the latter - no more than five. The first machine can work on its own, but the second type will only function in conjunction with a computer.

Machine arrangement

In the classic version, the device includes the following elements:

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

It is impossible to properly maintain a cash register if you do not understand how each of the described systems works. However, practice shows that in case of problems with the device, it is better to immediately call the specialists of the company that sold you the unit. Examine the papers: perhaps the equipment is still under warranty.

How to get started

Before the shift begins, the correct preparation of the cash register for work must be carried out. This process is spelled out in official papers, instructions both at the enterprise and in those attached to the machines. Attention is drawn to it in normative documents operating on the territory of the country and introduced at the state level.

So, before you can work, you first need to sign in a special journal, which is stored by the administrator of the outlet. At the same time, the cashier receives the keys to the car, the cash register mode and the box in which the money is stored. Also, at the beginning of the shift, you can get a certain amount, which is then used for exchange, and a number of other accessories necessary for work. Their list is determined by the characteristics of a particular enterprise.

Next, the cover is removed from the printing unit of the machine (in some cases, it is necessary to lift the casing to provide access to the insides of the machine), after which the cashier inspects the device and removes dust and foreign objects. Next, the device is connected to the electrical network and a switch is installed that is responsible for selecting the operating mode. Then you need to check if all the tapes are in place, and if there are none, install them.

Specifics of specific devices

New generation cash registers made abroad do not have such a feature, but some machines made in Russia are distinguished by the presence of a special mode, designated as “Start of shift”. In this case, the employee selects the date and sets the time. If the values are already there, but inaccurate, then you need to correct them.

Please note: when preparing the device for operation, there is no need to reset the numbering of printed checks. As soon as the machine generates a blanking report, it automatically performs this operation, no additional manipulations are required if the unit is normal.

Attention and accuracy

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

Next, the cashier and the administrator together request a shift report from the machine and check whether the information in the money registers is correct. At the beginning of the working day, all indicators should be zero. They take readings of cash counters and enter them in a special journal in the column reflecting the state at the end of the shift. It is obligatory to certify all the entered data with the signatures of the employees who took part.

Everything must be certified!

When working with cash registers, the instruction of the cashier-operator recommends inserting a control tape into the machine, stepping back from the edge of about 15 cm. registers. Once all the data control tape managed to fix, this is certified by the signatures of the participants in the process.

Next, the cashier places the currency into the machine, which is supposed to be used for exchange when making transactions. You can read about how to put money in the cash register correctly and how to set the correct operating mode further in the instructions for a particular device.

We start the shift

During operation, the cash desk operator must 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 for a particular machine. Regular maintenance of KKM is the key to its correct and long-term operation.

When all the goods purchased by the client were processed at the cash register, it showed the total cost of the purchase, the rules for operating cash registers oblige the client to clearly tell this figure, and only after that take money from the person. They are placed in the car so that the buyer can see how it happens. He also needs to see where the cashier puts the check in order to pick it up and not confuse it with other people's documents. If the cash register is located where the seller works, he must transfer the goods to the client at the time of the purchase, giving the check. But in the case when we are talking about a waiter or any other employee who takes orders, he must give the client a check only when the service has been completed.

Paying attention to the nuances

It is necessary to know that the check redemption mark is an extremely important feature that characterizes work with cash registers. What it is? The check is either torn or put on a special stamp, which symbolizes cancellation.

Remember that a check document is valid for purchase only on the day it was issued to the customer. But in some cases, when returning a check, the cashier can give the client money back. But this happens only if the document has the signature of the head of the outlet, his deputy, authorizing to do this. Please note: a refund is possible at the cash desk where the check was broken, but not at any other.

If the cashier made a mistake when entering the purchase amount into the machine, but the check cannot be paid off, then the rules for working with KKM oblige to draw up an act at the end of the shift. It is drawn up in accordance with the KM-3 form. If the cashier and the buyer are in a conflict situation, you can remove the cash desk, for which send a request to the administrator. If the store manager does not allow this, it is not possible to remove the cash register.

Avoiding Problems

As you know, the price of a cash register is rather big (from 20,000 to 80,000 rubles), so you need to work with it carefully to avoid breakdowns. This means that you can only do what is allowed by the instructions and rules, and strictly avoid everything that is prohibited. In particular, the instructions say that you can change the cipher right during the work shift, but this happens when there is a corresponding instruction from the administrator of the outlet. Also, as needed, you can request one or another printout from the machine.

If it turns out that the POS system is not functioning correctly or there are any other malfunctions, the cashier should:

Switch off the device.
Call administrator.
Understand what is causing the problem.
If the information on the check is displayed incorrectly, check the prints and sign everything by hand.
If the check is not issued, request a zero one, filling it out in the same way as a check on which the details are not clearly printed.

Can it turn out that it is impossible to work with KKM? What is this situation, what to do? Yes, this can happen if the car is seriously damaged. For example, if it produces fuzzy prints or prints incorrect information about the time of the operation. In such a situation, the administrator and the cashier draw up a special report, similar to the one that is drawn up at the end of the shift. Then it is entered into the log what kind of person worked at the machine, what time he finished the work and for what reason this happened.

When is it still not possible?

It is unacceptable for a POS system to be in operation if the seal on the device is broken. Also, you cannot use a unit that does not have a manufacturer's brand or does not have the required holograms. Representatives of the tax service may impose a ban on working with the unit.

If it turned out that the KKM installed in your store has any of these shortcomings, 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 on the spot, so you will have to wait for the dispatch of a CTO specialist. This should be reported to the representatives of the tax authorities responsible for your outlet. They keep logs where they take into account the trips of all technical workers, and they must include your case there. In general, I must say, accounting for cash registers in our country is quite strict, so negligence can turn out to be expensive. Try to be attentive.

Rules and laws

A letter from the Ministry of Finance, written in 1993 and explaining how the cash register is used in everyday life, tells how to work correctly. The price of mistakes is high: you can be held administratively liable.

According to the model rules, only then can a person afford to work at a cash register when he has mastered the rules for its operation. There is a certain minimum technical knowledge, which is included in the base rules. If the potential candidate coped with this, then the company can conclude an agreement with him regulating the liability of this person. Before directly starting work in a new place, a person must be familiarized with the operating rules. If these rules are neglected, the employer may face administrative responsibility, to which he will be brought upon the results of the next verification.

The laws also regulate how the cashier's book is kept. According to legal regulations, each individual machine must have its own journal, which is stitched, all sheets are numbered in it, and their number is also necessarily confirmed by the signature of the company director and chief accountant. In addition, such a book must be signed by a representative of the tax authority. Then all this is sealed with the seal of the enterprise. Such a magazine is usually certified by the tax office when they apply there to register KKM.

No liberties!

It is allowed to make entries in the cashier's journal only strictly in chronological order, without any blots. For this, ink is used. If the situation is such that something needs to be corrected, the director of the organization and the chief accountant are involved, who control the introduction of changes, and then confirm with their signatures that the updated data is correct.

Also, the administrator of the outlet must remember that in his area of \u200b\u200bresponsibility is to warn the cashier that the money is fake, and also to teach methods for checking the reliability of banknotes accepted from buyers. In addition, the issue of counterfeit checks should also be raised. The cashier should be aware that there are a number of measures to prevent counterfeiting:

tape color;
encryption of each check;
purchase limit.

Is it possible without KKM?

In accordance with the legal regulations in force in our country regulations, some organizations can afford to work without the use of cash registers. This is due to the specifics of the work of such enterprises. A special list was adopted, which includes all organizations that do not need KKM. Date of adoption - July 1993, but later it was amended by government decrees.

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

This list may be limited by a decision of the executive power of a single subject on its territory. However, working from an open counter still does not require the presence of such equipment. This is most relevant during the period when the harvest is in agriculture, because it is sold directly from cars, from trays. So, in such a situation, the registration of KKM is not required.

Beware of Violations

Numerous regular inspections organized by the tax authorities in different regions of the country show that to this day many entrepreneurs work in violation of the rules application of CMC, but still hope that this will go unnoticed. It should be remembered that the laws on the introduction of cash registers were adopted for a reason, thanks to them the legal purity of the transaction is ensured. In addition, strict adherence to the rules in the event of a conflict situation will allow you to “pull the blanket over yourself”, since there will be no complaints about 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 latest legal acts in force in your region. This will keep your finger on the pulse of events. Finally, remember that only machines that have been included in the State Register. Consider the classifier that regulates which of the units are suitable for which area. This will allow you to avoid problems with the law and conduct activities for a long time and with profit for yourself.

Preparation for work

The procedure and conditions for the use of cash registers are regulated, as well as by the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 "" (hereinafter referred to as the standard rules), which is applied to the extent that it does not contradict. At the same time, according to the clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia, standard rules are not subject to mandatory application organizations and individual entrepreneurs who switched to new order application of CCT ().

The CCP is applied at the place of settlement with the buyer at the time of settlement by the same person who makes settlements with the buyer, with the exception of settlements carried out by electronic means of payment on the Internet. At the same time, the CRE, intended for use only when making settlements by electronic means of payment, is used only for such settlements. BUT automated systems for BSO are used only for settlements in the provision of services ().

Before starting work with the cash register, the head of the cashier is given the keys to the cash register and the cash drawer (if any), change coins and banknotes in the amount necessary for settlements with customers, accessories for the operation and maintenance of the machine. To account for the money issued by the cashier from the cash desk of the organization to other cashiers or an authorized person (distributor), as well as to account for the return of cash, the Book of Accounting for Cash Accepted and Issued by the Cashier is used.

If necessary, instruct the cashier about measures to prevent counterfeiting of checks (encryption of checks, the specific color of the check tape used, the maximum amount of the check, etc.).

After making sure that the machine is in good condition, you can instruct the cashier to start work.

The cashier at the beginning of work is obliged:

check the presence of a check tape and, if necessary, fill a new one;
turn on the machine and receive a zero check to check its operation;
print two or three checks without indicating the amount (zero) in order to check the legibility of printing details on check tape and the correctness of setting the date and numbering (zero checks are applied at the end of the shift to the cash register;
wipe the casing with a dry cloth and install a sign with your name on the side of the buyer (client);
place the necessary equipment for work.

Working with CCP

IMPORTANT

Non-use of cash registers in established by law Russian Federation on the use of cash registers in cases, shall entail the imposition of an administrative fine on officials in the amount of one fourth to one second of the amount of the calculation carried out without the use of cash register equipment, but not less than 10 thousand rubles; on the legal entities– from three quarters to one amount of the amount of the settlement carried out using cash and electronic means of payment without the use of cash register equipment, but not less than 30 thousand rubles. ().

During the working day, the cashier-operator or other financially responsible person (controller-cashier, waiter, salesman, barman, order taker, etc.) must:

provide careful care and careful handling of the machine, keep it clean and tidy;
to carry out operations for entering amounts in accordance with the operating manual for this type of cash registers;
for one buyer (client), determine the total amount of the purchase, services by reading the cash register indicator or using counting devices and name it to the buyer (client);
to receive from buyers (clients) money for goods or services rendered according to the amount called by the buyer (client), indicated in the price list for the services provided, the price tag for the goods sold, in enterprises Catering indicated in the menu or price tags in the following order:
clearly state the amount of money received and put this money separately in front of the buyer (client);
print a check;
name the amount of change due and give it to the buyer (client) along with the check (at the same time, paper bills and small change are given out at the same time).

IMPORTANT

It should be noted that the preliminary printing of receipts used in online stores is prohibited, since the cash receipt issued to customers must contain the required details provided for. One of these details is the date and time of the calculation.

In accordance with the letter of the Ministry of Taxation of Russia dated July 20, 2000 No. VNK-6-16 / 549 "", the date and time on a punched cash receipt should not differ from the real time of receipt of money by more than 5 minutes. A similar conclusion is contained in .

If the check is punched earlier than 5 minutes before the real time of receipt of money, or the buyer is given a copy of the cashier's check, then this can be regarded as non-use of cash registers. Thus, the couriers of online stores are required to carry and use cash registers at the time of receipt of funds from the buyer ().

The cashier-operator is prohibited from:

remove the cash register without the permission of the administration;
do not issue a cash receipt to customers;
allow unauthorized persons to enter the cash register to the cash machine, except for the head, accountant, administrator on duty and, with their permission, a technical specialist or controlling person to check the cash register;
leave the cash booth without notifying the administration and without turning off the cash machine, without locking the cash booth, cash machine with a key. If it is necessary to leave the cash booth, all keys (from the booth, a working key from the cash machine and the cash drawer) must be kept by the cashier;
independently make changes to the program of work of the cash terminal;
have personal money and money not accounted for through the cash machine in the cash register (except for change money issued before starting work).

The cashier has the right:

during the shift, at the direction of the head, change the cipher, apply stamps and imprints;
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 amount and the impossibility of redeeming the check during the shift, the unused check is activated at the end of the shift;
in issuing change to the buyer (client), in the event of a dispute, the buyer has the right to demand that the administration withdraw the cash desk;
draw up and issue, together with the administration of the enterprise, an act in the form of KM-3 on the return of funds to buyers (clients) on unused cash receipts, pay them off, stick them on a sheet of paper and hand them over to the accounting department together with the act;
write down in the "Book of the cashier-operator" the amounts paid on the checks returned by the buyers (clients), and the number of zero checks printed on the day.

It should be noted that the cashier-operator can issue money on the checks returned by the buyers only if the check is signed by the head and only on the check issued at this cash desk.

EXAMPLE

When changing the operator of fiscal data or making changes to the information entered in the CRE when generating a registration report or a report on changing registration parameters, the user, through software CCP must generate a report on changes in registration parameters. In this case, all generated fiscal documents for which no confirmation of the fiscal data operator was received are transferred to the fiscal data operator ().

In the event of a malfunction, the cashier must:

turn off the cash machine;
call a representative of the administration using the alarm system installed in the cab;
together with the representative of the administration to determine the nature of the malfunction;
in case of unclear printing of the details on the check, non-issuance of the check, together with the representative of the administration, sign the check (if the check did not come out, get a zero one instead), indicating the correct amount on the back (rubles in words, kopecks in numbers);
in case of impossibility of further work due to a malfunction of the cash machine, the cashier, together with a representative of the administration, draws up the end of work on this cash machine in the same way as at the end of the shift, with a note in the "Book of the cashier-operator" for this cash machine, the time and reason for the end of work.

The administration, if it is impossible to eliminate the malfunction by the cashier, calls a technical specialist by making an appropriate entry in the call log of a technical specialist and recording the work performed.

Completion of work with KKT

When the enterprise is closed or upon the arrival of the collector, if he arrives according to the schedule before the closing of the enterprise, the cashier must:

by means of a cash register, generate a report on the closing of the shift ();
prepare cash receipts and other payment documents;
draw up a cash report and hand over the proceeds along with the cash report on the receipt order to the senior (main) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank collector).

The representative of the administration, in the presence of the cashier, takes the readings of the counters, receives a printout. The representative of the administration signs the printout, indicating on it the type and number of the machine, the readings of the sectional and control meters (registers), the daily revenue, the date and time the work was completed.

According to the meter readings at the beginning and at the end of the shift, the amount of revenue is determined. The amount of proceeds must correspond to the readings of the cash summing counters and the control tape (if any). It must match the amount handed over by the cashier to the senior cashier and placed in the collection bag with the final receipt of the cash register.

Based on the results of the audit, the administration of the enterprise, in case of a shortage of funds, must take measures to recover it from the perpetrators in the prescribed manner, and in the presence of excess funds, enter them into accounting records with attribution to the results. economic activity.

Having finished the design cash documents, the cashier performs overhaul maintenance of the machine and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment.

After the Maintenance cashier:

closes the cash register with a cover, having previously disconnected it from the mains;
hand over the keys to the cash machine, cash booth to the director (manager) of the enterprise, the administrator on duty or the senior (chief) cashier for storage against receipt.

Used cash receipts and copies of sales receipts are kept by financially responsible persons for at least 10 days from the date of sale of goods on them and verification of the commodity report by the accounting department.

Opening your own business is accompanied by the need to draw up a mass of documents that are required by the legislation of the Russian Federation. One of the most important for legal entities that sell goods is the KKM check.

KKM check: the main document of the operation

For several years now, there has been a rule in the country that establishes the mandatory presence of a cash register at all objects. entrepreneurial activity. After each operation of the sale of goods, the IP must draw up a cash receipt. This document is a confirmation of open activity. Based on this, a check cash discipline IP, as well as compliance with all fiscal norms established by the legislation of the Russian Federation. For an unbroken cash receipt, the entrepreneur is expected to be punished in the form of a fine.

The check that issuescontrol- cashthapparatus, is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:

the name of the individual entrepreneur according to the registration documents;
identification tax number of the taxpayer-individual entrepreneur;
serial number that was assigned to the cash register at the factory;
serial number;
date of purchase;
the time of the transaction indicated in the receipt;
the price of the purchase or service provided;
type of fiscal regime.

All these parameters can be indicated on this fiscal document at the time of issuance in any order. That is, there is no single structure of the check of the cash register. The main thing is that the required details are indicated.

Making a cashier's check

The cash receipt must be legible. It is printed on a special tape. For each individual entrepreneur and type of cash register, their own settings are created, which include the main details of the fiscal document.
In addition, there is Additional Information which may be printed on the check. Basically, it is placed at the top of the document. It prescribes a greeting to the client, gratitude for choosing a retail outlet, the latest news, promotional offers or other similar information.

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

sale;
return;
storno and others.

Also in this block, the name of the commodity units, their quantity and cost are prescribed. The section of sales products ends with a final line, where information about the total amount, payment and change is entered. Also, after these points, the FIR of the cashier, the date and time of purchase are prescribed.

The last part basically always shows the registration data of the individual entrepreneur, the serial number of the check machine, and the fiscal regime.

Receipt parameters are configured for each cash register. If in the course of work failures occur and some details of this fiscal document are displayed poorly or are missing, then it is necessary to suspend activities until the correct operation of the cash register is established.

Checking cash receipts

The check machine should be used in the work of all individual entrepreneurs who use cash as a method of payment. After each transaction, a cash receipt must be printed. The issuance of these fiscal documents is checked by the tax authorities. A fine is imposed on an unbroken check.

Checking the issuance of fiscal documents has several types:

ordinary - scheduled inspection according to the schedule previously drawn up by the tax authorities;
shuttle - checking the issuance of cash receipts several times a day of the same individual entrepreneur;
cross-checking is carried out by fiscal policy authorities from other regions;
raid - a comprehensive check by several state authorities.

The main goals of such control actions of IPs are their compliance with the norms of legislative acts on cash registers and the execution of relevant documentation, as well as the completeness of posting revenue.

The verification is carried out by the method of observation, control purchases, review of documents. All data obtained in the course of control actions make it possible to identify violations or their absence.

fines

An unbroken, incorrectly executed check is the reason that leads to the fact that a fine will be imposed on the IP. The Code of the Russian Federation on Administrative Offenses, Article 14.5, establishes punishment for such violations. The size of the fine ranges from 1.5 to 2 thousand rubles for individual entrepreneurs.

It is the issuance of fiscal documents that confirms the purchase and sale operation. The cash receipt must be printed exclusively by the cash register. Other ways of issuing this fiscal document are not possible.

The only exceptions are those individual entrepreneurs who are allowed by law to use strict reporting forms instead of a cashier's check. In such cases, there is no penalty for not issuing a check. But this document It is used mainly by those individual entrepreneurs who provide services without selling goods.

The main reasons for imposing a fine in the process use of cash register and issuance of cashier's checks are as follows:

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

The fine is imposed by the fiscal authorities after the detection of violations.

Innovations in 2019

More than once in the media there was information about the abolition of the mandatory availability of cash registers for individual entrepreneurs in 2019. But it is worth noting that the tax authorities categorically denied these data. The use of cash register equipment will continue to be mandatory for all businessmen.

Although there are new requirements that will need to be met in 2019. We are talking about the fact that check machines will have to be configured to be able to transfer cash receipts to customers online. Such requirements are spelled out in the draft legally with amendments to 54-FZ “On the use of a cash register”.

Such innovations also suggest that starting from 2017, the fiscal accounting of cash registers will be more automated and entrepreneurs will not have to go to the tax authorities so often, since everything will be registered online.

Cash register equipment in 2019 will be improved with fiscal drives that will transmit information. To carry out operations and transfer data, the owner of the cash register will have to have electronic signature, which is analogous to the usual one, but in digital format.

The updated equipment, which will be needed in 2019 by all entrepreneurs, has not yet fully entered the markets. The re-equipment of those devices that already exist will be carried out in 2019 at the expense of the businessmen themselves.

In addition, additional service costs will appear in 2019, namely:

OFD 2019 - 3000 rubles;
Connection with CCP - about 500 rubles.

But all these changes involve speeding up work and simplifying reporting to tax authorities in 2019.

A cash receipt is an essential attribute of every transaction. This is worth remembering for every individual entrepreneur who accepts cash payments. Regardless of what activity he is engaged in, issuing checks is a rule that will protect against imposingfines and additional problems with tax authorities.

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5.1 Cash registers

The cash register (KKM) is an instrument of state control over cash turnover, the completeness and timeliness of posting cash receipts by enterprises.

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

The cash register is used to pay for goods sold and services performed. The main task of the cash register is to record on paper (cash receipt) a sale and purchase transaction. Cash registers are fiscal (used in countries where fiscal legislation is in force) and non-fiscal. fiscal cash registers differ from non-fiscal ones in the presence of fiscal memory - a storage medium from which data cannot be deleted, as well as other design features described by local fiscal legislation. Fiscal memory accumulates data on transactions performed with the help of this cash register.

5.2 CMC classification

Currently, there is a KKM classifier by application and design.

By areas of application:

for trade;

for the service sector;

for trading in petroleum products;

for hotels and restaurants.

By design

A stand-alone cash register is a cash register, the expansion of the functionality of which can only be achieved by connecting additional input-output devices controlled by the cash register according to the programs placed in it. Stand-alone cash registers also include portable cash registers that have the ability to work without a permanent connection to the mains.

A passive system cash register is a cash machine that has the ability to work in a computer-cash system, but does not have the ability to control the operation of this system. Passive system cash register can be used as a standalone cash register.

An active system cash register is a cash register that has the ability to work in a computer-cash system, while controlling the operation of the system. The active system cash register also includes a POS-terminal - cash register with fiscal memory, which has the ability to personal computer input-output, storage, processing and display of information. An active system POS printer can be used as a passive system or standalone POS printer.

A fiscal registrar is a cash register that can only work as part of a computer-cash system, receiving data through a communication channel.

5.3 Laws on the use of cash registers

Cash registers (KKT, KKM) belong to the category of electronic computers. Cash register according to par. 1 section I. " General provisions» «Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population» is a «calculating-summing, computing and check-printing device». In accordance with GOST 15971-90 “Information processing systems. Terms and definitions”: Tab. 1 p. 7. “A computer is a set technical means, creating the possibility of processing information and obtaining the result in the required form. Since KKM serves to process information (performs computational functions) and obtain the result in the required form (registers on paper tape), it is a computer. In accordance with GOST 15971-90 “Information processing systems. Terms and definitions”: Tab.1 p.8. "An electronic computer is a computer, 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 cash register are carried out due to the indicated electronic components that make up its composition, the cash register is an electronic computer, and therefore falls under articles 272, 273, 274 of the Criminal Code of the Russian Federation.

5.4 Registration of KKM in the Inspectorate of the Tax Service

Registration in the tax

Removal from the register

Service life

Application forms

Any KKM, prior to use at points of sale, must be registered with the tax office (IFTS) at the place of registration of the organization. Departments are responsible for registration. operational control relevant territorial branches of the IFTS. On the appointed day, you need to come to the inspector of the tax service, along with a representative of the TsTO and a cash register.

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

1. Application of the established form

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

Issued at the branch of the IFTS;

The application must indicate the type of object of trade and the type of activity of the organization!

2. Contract for service in the central heating service. (Original and copy.)

Preliminarily concluded with the CTO.

3. Technical passport of KKM

4. ECLZ passport

5. Passport version of KKM + photocopy

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

(clauses 3-6 are included in the KKM kit, filled in by the representative of the TsTO at the conclusion of the contract)

7. Journal of the cashier-operator, laced, numbered, sealed with the signatures and seal of the organization. (Form KM-4)

The tax inspector certifies the journal with the signature and stamp of the tax authority, sets the date of fiscalization of the cash register.

8. Call Log technical specialists, laced, numbered, signed (form KM-8).

9. A lease agreement for the premises or a certificate of ownership of the premises where the KKM will be installed. (Original and copy.)

10. A power of attorney for the right to register a KKM with the tax office issued in the prescribed manner, and an identity document, if registration of KKM will be carried out not by the head of the organization and not by the chief accountant, but by another employee of the organization;

For representatives of individual entrepreneurs, a notarized power of attorney is required.

11. Presence of means of visual control on the KKM case - volumetric holograms

(“State Register 200 ...” - four digits indicate the year of implementation of the cash register by the general supplier, comes with the cash register.

"Service 200 ..." - four digits indicate the current year in which KKM was put on service maintenance in the CTO, is established when concluding an agreement with the CTO).

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