Where is the check number on the cash receipt. Check printing machines in the activity of SP What does it mean on the check chpm

A receipt printing machine, abbreviated as CPM, is an analogue of cash register equipment (CCT). The most important difference between FIM and CCP is the absence in the first ECLZ (electronic control tape protected).

This makes it impossible to use the NIM to carry out cash register transactions, in accordance with the requirements of Article 4 of the Federal Law No. 54 “On the Application cash register equipment when making cash settlements and (or) settlements using payment cards. In other words, if the legislation obliges you to apply CCP, then the use of NIM instead of it is unacceptable.

If you are on special taxation regimes of PSN, UTII or provide services to the public using the simplified tax system, then you have the right to use the NIM.

This will allow you to automate accounting and issue checks, instead of manually issuing BSOs.

CPM, unlike CCP, there is no need to register with the tax authority. The procedure for registering a CCP is discussed in this material.

Also, one of the advantages of the CIM is that its use allows the individual entrepreneur to control the work of the staff, helps to carry out an inventory
A document issued through the CIM allows you to confirm the fact of receipt Money received from the buyer or client.

In the CIM, an individual entrepreneur can enter all the necessary details required by law for the execution of strict reporting forms. It is best to entrust the programming of the FMM to a specialist in tuning a particular brand of this equipment. To date, the following brands are represented on the CPM market: Mercury, Orion, Elvis and others.

Normally, CPMs are sold without a banknote storage box, which is very convenient to operate. Therefore, pay attention to whether it is included in the kit or must be purchased separately.

Quite often, entrepreneurs carry out their activities in non-stationary places of trade. In these cases, it is important that the FMM is equipped with a battery.

Another point worth paying attention to is the ability to connect the FMM to a computer.

The process of printing and issuing a check with the CIM is faster than with a cash register.

The cost of a check printer is not high - an average of 6,000 rubles.

Modern FMMs are compact, reliable and durable.

Cashier's check is essential attribute of any trading operation, it is also issued in the case of the provision of services, the performance of work. It displays all information about the product, service, including the amount, date of purchase, name. It is he who is intended to confirm the fact of sale and purchase and allows you to fix the amount that has passed through the cash register during a certain period.

Peculiarities

A correctly executed check includes, which include the name of the organization or individual entrepreneur, TIN, KKM number assigned to it at the manufacturer, serial number, date and time of the trading operation, purchase price (service), sign of the fiscal regime.

In addition to the already existing details, on the basis of Law 54-FZ, several new ones have been added:

the taxation system that the organization applies;
sign ( , sale) and form (cash or electronic payment) of calculation, VAT for each position of the check, name and address of the OFD website, QR code, by which you can additionally check the authenticity of the check;
email address or phone number of the organization that issued the document.

Organizations that apply the STS (simplified taxation system) do not pay value added tax. Therefore, according to the law, they do not indicate VAT when printing settlement documentation, neither separately for each item, nor for the entire document. Depending on the area in which the organization operates, additional requirements may apply to its settlement documentation.

What is it needed for

Details such as check number, necessary for the formation of accounting and tax reporting of organizations and individual entrepreneurs, besides, it can help ordinary consumers in resolving disputes that arise in the process of acquiring goods, receiving services.

In the work of organizations (IP)

Accountant preparing advance report without fail reflects in it a unique check number and date. The expense report reflects all information about the funds spent on business trips, the acquisition of inventory items for the organization, and the purchase of fuel.

All documents attached to the advance report, should be readable, correspond to the real expenses of the organization and be properly executed, otherwise problems with the tax service may arise.

Necessary check cash receipts for authenticity, for this it is enough to know the details of the document, including its unique number. Exists several electronic services:

site kpkcheck.ru, tab "Express check";
mobile application of the Federal Tax Service of Russia, available on Google Play and the App Store;
OFD websites: receipt.taxcom.ru, ofd.sbis.ru - check data must be entered manually.

Tax authorities actively use these services in their work and therefore at any time they can remove all expenses on fake checks. Therefore, it is necessary to establish the authenticity of the check in advance, otherwise the reality of the transaction will subsequently have to be proved in judicial order wasting time and money;

, that is, an act on an incorrectly punched . This document is drawn up if the cashier knocked out an erroneous check. The act indicates: the name of the organization, the model and number of the cash register, the data of the cashier or other employee (full name) filling out the document, the unique number of the incorrect check and the amount on it, if there are several of them, then the details of each of them separately. All erroneous documents are attached to the act, certified by the signature of the head of the organization (private entrepreneur) and the stamp "REDACTED".
Taxation. Cash receipts are required to calculate the tax base under the simplified or general regime. To reduce the calculation base, they must contain a dedicated VAT line and be accompanied by an invoice.

For ordinary buyers, service users

First of all, the check is necessary in order to prove the fact of the transaction, no matter what it will be: dinner at a restaurant, shopping in a supermarket, paying bills or replenishing the balance mobile phone in the terminal.

If there is a need to return any product, and the check is lost or unreadable, then it is its unique number that will help you quickly issue a new document. To do this, contact the staff outlet or to the organization providing the service. You will need a passport, as well as the approximate time of purchase and the name of the purchased product.

All information about completed purchases stored in the memory, so there shouldn't be any problems. No organization has the right to refuse to issue a new payment document to a client, if such a situation nevertheless arose, you can safely contact the relevant regulatory authorities.

Return, replacement of goods that meet the quality criteria is possible only within two weeks from the date of purchase.

A little it is more difficult to restore the number of a check received at a terminal or ATM, it usually takes longer. If the operation of payment or receipt of money took place in the terminal (ATM), then you can find out all the information about it, including the number, by calling the support service, which are indicated on the machine itself.

You will need to provide the support staff with all the information about the transaction, including its amount, this will help in the search and speed up the process. If the details of the document are not enough, and it is needed in paper form, then you will have to go to a branch of a bank or company serving mobile terminals in your city.

At return of purchases made through online stores, commercial sites, one of the proofs of the purchase of a particular product will be the number of the receipt for the deduction of electronic funds. Be sure to save electronic checks prior to receipt of the purchase and during the entire warranty period of the product.

Sometimes the check number can be useful when tracking postal items (parcels, parcels, small packages), including from abroad. If the parcel is lost, it can be found by the individual receipt number.

Often checks required as evidence in court proceedings of various kinds to confirm purchases, pay fines, child support payments or the fact of payment for services. If the documents have not been preserved on hand, but it is known where and when the payment was made, then they can be restored. The main thing is that too much time has not passed, such information is stored for 6 months.

The number on the check very important item, therefore, upon receiving it, make sure that all the information on it is clearly printed and easy to read.

Where to looking for

The requirements for checks are as follows: clearly printed information and storage for 6 months. But there is no single generally accepted sample of this document, in each organization or individual entrepreneur it is formed in random order. The main condition is that all mandatory information provided by law be available.

Much depends on the manufacturer, the year of manufacture of cash registers, and especially on the model of cash register equipment, because in trade and the service sector, all samples are presented from portable battery-powered machines to modern cash register systems with a large number of cash desks. In addition to this, additional details, information about discounts, advertising, etc. are often displayed on the check. Moreover, all this can be stated both in a detailed form and using various symbols or abbreviations.

So the check number sometimes hard to find, it can be anywhere in the document. The easiest way is to ask the staff (cashier, seller, administrator) about this, the law obliges them to know their settlement documentation, but if this is not possible, then you can figure it out on your own.

Since the necessary information can be located anywhere on the check, you should look for the following inscriptions: operation number, check, document, transaction, sale. If they are not there, then symbols like No, # will help, sometimes in rare cases these can be letters of the Latin alphabet.
Often the number is indicated next to the date of the transaction or on the line above (below), under the cash desk number or next to the cashier's data.
Do not confuse the check number with the cash register code. The code is always preceded by the abbreviation KKM, followed by numbers.
When buying tickets for railway transport, there is no plane additional document payment is not issued. The ticket itself serves as proof of the transaction, i.e. performs the functions of a cashier's check. In this case, the ticket number corresponds to the check number and is used. According to it, on the website of the carrier company, you can find out all the information about the trip: departure and arrival times, train (flight) number, places, etc.
A bit harder to find the ticket number for electronic document, usually it is located in the itinerary receipt next to the passenger's passport data and order identifier. Do not confuse it with the reservation number, which looks like a combination of random numbers and Latin letters, these are different data.

It is thanks to the presence of all the mandatory data that a cash receipt becomes a legally binding document confirming the transaction. The need to include the serial number of the check among other details is enshrined in Decree of the Government of the Russian Federation No. 745 of 07/30/1993.

This information, together with others, certifies the authenticity of the check and is necessary for proper accounting and control over the document flow.

Details about the federal law No. 54 can be found in this video.

The check printer (ChPM) in 2017 is used by payers of UTII and PSN, for which the installation of a CCP is not required by law.

The amount of the tax does not depend on actual sales, however, at the request of the client, the seller must issue a document confirming the transfer of money.

For individual entrepreneurs using or, a check printer is suitable.

It is a simple receipt printer that does not need to be registered with the tax authority.

It is used in cases where the acquisition is not mandatory.

The use of a check printer will allow you to keep records within the company and provide a check to each client.

Where is NIM applied?

A check printer is used to issue checks to the buyer after the purchase of the goods.

However, due to differences from KKM, its use for income accounting is possible only for some.

A check printer is allowed under two tax regimes: UTII and PSN. In these cases, the tax calculation is not affected by the actual sales volume.

Therefore, it is not necessary to use KKM to fix income and keep records.

Documentary proof of purchase achieves several purposes:

fixes the receipt of funds;
is a guarantee for the buyer;
allows you to control the work of staff.

Although, according to the law, entrepreneurs working on UTII and PSN establish cash register not necessary, at the request of the client, they are obliged to provide him with a form confirming the transfer of funds.

In this case, a check printer will be the best solution.

Reason for using NIM

The use of cash registers is regulated by law No. 54-FZ of May 2, 2003.

In accordance with it, when making payments in cash or with the help, individual entrepreneurs are required to use cash registers.

The same law establishes exceptions that allow the use of alternative methods.

According to Article 2 of Law No. 54-FZ, individual entrepreneurs engaged in the provision of services to individuals, regardless of the applicable taxation system, have the right not to install a cash register until 07/01/2018. At the same time, they are required to provide customers with strict reporting forms, which include subscriptions, tickets, receipts, vouchers, and so on.
Paragraph 1 of the same Article 2 establishes the provision that individual entrepreneurs working on UTII and PSN have the right not to purchase a cash register until 07/01/2018. At the request of the buyer, he can be issued a receipt or sales receipt.
Under article 3, the operation of LLCs and individual entrepreneurs without cash registers is allowed under certain working conditions and features of activity. For example, this is the sale of newspapers in special stalls, the sale of ice cream, soft drinks or vegetable oil for bottling, and the like.

The very need for the use of check printers arose after the adoption of Law No. 162-FZ of July 17, 2009.

Based on this act, LLCs and individual entrepreneurs on UTII may not use cash registers with ECLZ.

This innovation has simplified the work of taxpayers. Now they did not have to spend money on the purchase and maintenance of equipment, as well as register it with the tax service.

What are the main differences between CPM and CCM

In fact, a check printer does not replace cash registers.

The legislation imposes a number of requirements on the latter, including registration with the tax authority, the conclusion of a service agreement and the availability of an ECLZ.

KKM is used by all organizations and individual entrepreneurs who pay in cash or using bank cards.

There are several exceptions to this rule, as discussed above.

The check printer is equipped with a Z-report function, which can be obtained at the end of the working day or shift.

This device resembles a conventional cash register. The report contains information about the time of purchase, the amount and type of payment, the total income per day.

Thus, a check printer is suitable for two categories of entrepreneurs:

Applying UTII, since these businessmen are not required to use KKM.
Applying PSN, who are also allowed to accept payment without cash register. However, if the activity is aimed at providing services to individuals, this device alone will not work. You will need to either purchase a KKM or give customers strict reporting forms printed at a printing house.

It is worth noting that a check from a typewriter does not replace strict reporting forms.

They must be of a typographical sample; the use of self-printed sheets is not allowed.

Useful FIM functions

The check printer is designed to automate the issuance of checks. The capabilities of this equipment allow:

program a list of information that will be reflected in the printed document;
enter data on goods and prices into the database;
correct the specified information;
establish a ban or permission to change the value of goods.

As already noted, unlike a cash register, a check printer does not have an ECLZ.

However, these devices also allow you to store information and create reports. The function of fiscal memory is performed by a block of uncorrected memory.

A check printer allows you to print not only checks, but also tickets, reports.

The data stored on the device is the property of the entrepreneur and should not be controlled by the tax authorities. Checks and other documents are printed for the benefit of customers and to simplify record keeping.

Additional devices can be connected to the machine, which allow:

Make non-cash payments ().
Scan barcodes.
Weigh goods.
Manage work with a computer.
Protect data on income received from distortion.

The check printer can be portable, thanks to the built-in battery.

Information about the results of the work is stored in the memory of the device, regardless of the connection to the power source.

Even if the machine is unplugged or the battery runs out, the data will not be erased.

What parameters to focus on when choosing

Check printers are in great demand. They have almost the same functionality as cash registers, while they are smaller and easier to use.

Printing a check on such a device does not take much time.

There are many types of check printers on the market. When choosing equipment, you should focus on the following parameters.

Reliability. This indicator should be considered along with the operating conditions.
Price. On average, the cost of different models can range from 5 to 28 thousand rubles, depending on the functionality.
The convenience of use. Some models have such a simple interface that you do not have to refer to the instructions to learn how to work with them.
The presence of a built-in battery. Especially important for field sales and other activities where a portable device is required.
Design. The modern decor will delight the eye of the staff.
Connection to a computer. Such a machine can be associated with accounting services.

To the typewriter is to buy a box for money. It is not supplied with the devices.

Important:any model of check printers is programmed on specific entrepreneur or organization. For customization, it is preferable to invite a specialist.

To save money, some people buy machines that have already been in operation.

Overview of the Mercury machine

From the variety of equipment presented, it can be difficult to choose. Good feedback can be found on the brand "Mercury".

The machines are known for their stability and speed, modern design and long term services.

They can be used under adverse conditions, in particular at low temperatures (down to -20 degrees).

The average cost of the Mercury machine is 6-8 thousand rubles. The following operations are available:

accounting and control;
check printing;
printing of an electronic journal;
preparation of reporting documents.

These models are equipped with a battery, so they can work independently of the network. They are distinguished by their compact size and modern design.

Is special staff training required?

It is worth noting that most models of check printing machines are developed on the basis of traditional cash registers.

This applies to both external design and basic elements. Like cash registers, devices are made with a keyboard, a thermal printer and a cashier's display.

Cash registers and check printers are made according to the same principle, so there is no need for special training for a cashier-operator who dealt with cash registers.

When programming the device, information is entered about the entrepreneur or organization that purchased the equipment.

The list of specified data can also include the name of the cashier. A complete list of details that must be reflected in the check is fixed by law.

These requirements also apply to checks printed on a typewriter.

A check printer is a convenient and economical option for entrepreneurs and organizations using UTII and PSN.

Checks issued by the device do not replace checks from cash registers and forms of strict accountability.

However, they are sufficient to confirm the transfer of funds and maintain internal records.

In addition to checks, the machine allows you to print tickets, electronic journals and reporting documents.

By connecting additional equipment, you can serve bank cards, read bar codes and work through a computer.

A cash receipt is one of the most important documents in the work of an enterprise. It proves the purchase and gives you the opportunity to protect your rights as a consumer, to return the goods. The obligatory requisite of the cash receipt is its number. It is indicated in any case, regardless of the check format.

Functions of a cashier's check

cashier's check - fiscal document, confirming the fact of the sale of goods or services, registered on the cash register. It may also be required to deduct VAT on goods, services, work performed, for which they paid in cash, because for this the taxpayer must document the payment of VAT to the supplier as part of the price of the goods. Many entrepreneurs are interested in the answer to the question of whether the taxpayer. The abbreviation stands for the registration reason code. This designation complements the TIN and indicates the basis for registration with the Federal Tax Service.

As a rule, a check is printed in the form of a small strip of rectangular paper. In most cases, it will be possible to make claims regarding the quality of the goods or return it only if this document is available (although, according to Article 25, paragraph 1 of the Federal Law “On Protection of Consumer Rights”, this can also be done with only one witness). If necessary, a sales receipt may be attached as an addition to the cash receipt. It is not a primary accounting document, because there is no signature of the responsible person.

Where is the check number on a cash receipt?

The number of the cash receipt is its mandatory requisite. These data are needed for proper accounting, control over document flow. The higher the amounts indicated in the checks, the higher it will be (the difference between the cost of goods and the final amount of the sale, the profit ratio). To assess the success of an enterprise, you can use it - the profit received from the sale is divided by costs.

The check contains the following details:

name of the document, enterprise, indication of its organizational and legal form;
serial number for the shift;
date, time, address of the operation, list of goods and amount payable, as well as signs of the fiscal regime (indicate certain letters), cryptographic verification code;
taxpayer identification number;
type of taxation system;
sign of settlement (incoming, return);
name of goods, services;
the amount and form of calculation, including VAT (you can find out on specialized websites, in specialized literature, by contacting an experienced accountant for advice);
position and surname of the person who made the calculation.

By the way, a six-digit number is also necessarily indicated, it is assigned in the printing house within the series. If an entrepreneur orders forms in several places, he must independently monitor the uniqueness of the sets of numbers. Also, a cash receipt may contain other details (greeting, number of bonuses, discount amount) depending on the specifics of the enterprise. They should be clearly printed and easy to read.

Advice: Both sellers and buyers should be aware that there is a system of penalties for failure to issue a document confirming the purchase, according to the Code of Administrative Offenses. For companies - 30-40 thousand rubles, its employee or individual entrepreneur - 3-4 thousand rubles. However, it is necessary to take into account the possibility of judicial challenge, and the fact of non-issuance or demand of the document by the buyer is very difficult to prove.

The number of the cash receipt, as a rule, is indicated opposite the number of the cash register. Its location is not clearly regulated, in the checks of different enterprises it can be in different positions. But it is always preceded by the symbol "No", "#" or the indication "Receipt number".

Starting from July 15, 2016, an individual entrepreneur who works on UTII can issue document of any type confirming the payment or receipt of funds. Prior to this, the entrepreneur was required to provide a strict reporting form (BSO) as a confirming act.

In 2018, the installation of online cash registers will become mandatory.

The need to use

When an entrepreneur who is in the UTII regime often accepts cash in cash or through payment by a bank card from legal entities (LLC, OJSC, CJSC or other entrepreneurs), then the installation of a cash register and its use becomes compulsory. The list of exceptions is regulated in Federal Law No. 54:

Sale of printed products - newspapers, magazines. The display of goods sold along the way is carried out in a separate order, and the size of the turnover of newspapers and magazines is at least more than half.
Share deals. Their sale, exchange and transfer.
Realization of travel tickets for travel on public transport.
Delivering food to students educational institutions and their employees during the training period.
Sale of goods in specially designated places, other than tents and points of sale of this kind.
The sale of products that are not food products by distribution.
Sale from kiosks of ice cream and non-alcoholic drinks.
Sale of goods from a tank truck.
Purchase of glass containers and secondary raw materials.
Shoe repair.
Key production.
Care and service for needy children and disabled people.
Realization of goods of handicraftsmen and objects of art craft.
Services for the preparation of firewood and the processing of land.
Providing luggage porter assistance.
Lease of immovable property owned by an individual entrepreneur.

The cash register has the right not to use individual entrepreneur who registered in a hard-to-reach territory or far removed from locality, the list of which is enshrined in the legislation of the Russian Federation.

From July 1, 2019, all legal entities working on UTII, required to purchase and operate online cash registers. All monetary transactions should be carried out only with its use. Otherwise, the company will be subject to penalties.

For an LLC specializing in the sale of goods in retail order, which is not engaged in wholesale - the use of cash registers until July 2019 is optional. However, in situations where the client is individual, you must have a CCP or BSO.

In the case of the sale of excisable goods, the use of a cash register becomes compulsory. The concept of excisable goods includes:

Tobacco products of any kind.
Alcoholic products of various strengths.
Perfumes and cosmetics.

Service sector and BSO forms

The types of activities of an enterprise located on UTII are divided into two types:

Organizations conducting business in the field of providing services to the population - for them it is mandatory to use strict reporting forms.
Other types entrepreneurial activity on UTII - they can use any supporting document of the primary type.

In principle, the abolition of cash registers in business did not have an impact on service firms.

The thing is that such enterprises keep records with mandatory application, established by law RF, BSO forms. The situation remains unchanged both for companies using UTII and for those who work under the simplified tax system.

Upon receipt of funds as payment for the services rendered, the entrepreneur is obliged to transfer a document - a strict reporting form.

You can order BSO at any printing house.

Supporting documents

Despite the absence of the need to install cash registers, an entrepreneur or organization obliged to provide, upon request, the client a document of the primary type.

Types of supporting primary documents at enterprises operating using UTII:

cash receipt- This is a standard check that is issued using a check printing machine (CPM) or a used cash register. They do not need to be registered or registered.
Sales receipt– when filling out the form, it is necessary to indicate basic information about the company (name of the company, PSRN, TIN, KPP). The date of filling, the serial number of the check, the name of the goods, the number of units sold, the price for 1 pc. and the total amount payable, the full name of the seller who released the goods, and his signature.
Order of receipt and cash type- with the help of professional profile programs, you can print a document of this type. It can be presented as a confirmation. It contains the same data as in the sales receipt.

Responsibility for failure to issue a supporting document

You can check the correctness of the work of employees of the enterprise using mystery shoppers . If during the inspection the fact of non-issuance of a supporting document was revealed, then this is considered gross violation of the laws of the Russian Federation.

Punishment for not issuing a document at the request of the client at the enterprise on UTII:

Preventive action. Punishment may not follow if the violation was detected for the first time, and the client was treated politely, competently and attentively.
Penalties imposed on the seller who committed the offense. If he did not issue a document on payment upon request, then a fine of 1500-2000 rubles awaits him.
At holding accountable official - the fine will be from 3000 to 4000 rubles.
Sanctions since legal entity - from 30,000-40,000 rubles.

Application of NIM

A check printer (CPM) is cash register, which does not use ECLZ and does not require registration with the tax authorities. It is used in cases where an enterprise does not have to have a cash register, but the management considers it appropriate to control the work of employees and the amount of money received.

Benefits of NIM:

The cost of equipment is much cheaper.
There is no need to replace the ECLZ.
Low maintenance cost.
All received information about receipts belongs to the company.

In the case of checking the IP, the FIM machine will not be given attention. The checks that the device prints do not contain information in full. They do not indicate the name of the product and its purchased quantity. The proceeds are displayed in the journal of the cashier-operator. The rules for the use of CPM are established by order. The individual entrepreneur retains the obligation to maintain a cash book. LLC is required to have a CCP.

Maintaining cash registers

CCPs are sold by organizations accredited by the State Expert Commission for CCM. Such companies have own sales offices and service centers.

The approximate cost of such equipment is from 8,000 to 25,000 rubles. After acquisition necessary equipment its necessary service the CTO.

An agreement is concluded in the center, and a special hologram is glued to the device. After that, a second copy of the contract is issued, without which the registration of the device in tax office will become impossible.

The cost of the service center is from 300 rub. per month depending on the device. Every year it is necessary to replace the ECLZ unit. Replacement cost varies from 6000 rub. and higher.

You can buy a used cash register to save money. However, you should pay attention to the following: it must be deregistered by the Federal Tax Service Inspectorate, the EKLZ drum is replaced with a new one, the service life should not exceed 7 years.

Registration procedure

After the purchase and conclusion of an agreement with the CTO, the device is subject to registration with the tax service:

Individual entrepreneurs go through the process of residential address.
Legal entities - according to location of the main office of the enterprise. If KKM is planned to be operated not at the location of the central office, then a separate subdivision must be created at the address of its use.

Stage 1. Collection and submission of the required documentation. For registration, you need an application, a device passport, a service contract in the central heating service.

In some cases it is required to provide following documents:

Documents of constituent property (TIN and OGRN).
Identity card (passport).
Documentary confirmation of the rights to the premises indicated as the location of the KKM (rental agreement for the premises or certificate of ownership).
Documents confirming the purchase of a cash register (check, receipt or invoice).
Registered in accordance with all legislative norms, the magazine of the cashier-operator -.
A journal issued in accordance with all the rules on accounting for all technical challenges and registering the work performed (form KM-8).
Copies of reporting documents for the last period.

Stage 2. Checking and inspecting the apparatus. The inspection is carried out in the presence of an employee of the Federal Tax Service, the applicant and the specialist of the TsTO. It must take place no later than 5 days after receipt of the application.

Stage 3. Fiscalization and completion of the KKM registration procedure. After the inspection is completed, the CTO specialist will seal the device. Then the IFTS officer will perform fiscalization and enter a password that will protect the fiscal memory from hacking.

After checking and printing the first check, if no marriage was found, the inspector registers the cash register in his book for accounting and registration. In conclusion, he issues a special card and returns the documentation attached to the received application.

Re-registration carried out in the following cases:

Change of ECLZ drive or fiscal type memory.
Changes in the location of the KKM.
Change of full name for an individual entrepreneur or name for a legal entity.
Transfer for any reason from one CTC to another.

To do this, you need an application, a CCP passport, a card, an agreement concluded with the CTO.

Removal from the register

The procedure is carried out no more than 5 days after the receipt of the application.

What needs to be provided? List required documents similar to the one needed for re-registration.

Act on the translation of readings and registration of meters (KM-1). Registration takes place at the time of registration or in cases of zeroing the memory.
On taking readings (KM-2) - subject to registration upon transfer to a repair shop or upon sale of a CCP to another organization.
On the return of funds (KM-3) - a refund on unused checks or in case of an error.
Journal of the teller (KM-4) - displays all operations on the cash register.
Journal (KM-5) - is necessary for fixing monetary transactions in a company without a cashier.
Reference-report (KM-6) is issued daily. The revenue and readings taken from the meter are indicated.
Meter data (KM-7).
Service call log (KM-8).
Who verification work on reconciliation of cash. To be issued in case of sudden inspection.

Features of work without KKM

Since UTII payers who provide services to the public and make payments in cash or by card may not issue a BSO according to the new rules, it is enough to transfer any primary payment document as confirmation of receipt of funds if the client requested to provide such an act. In connection with these changes in the legislation, the application of paragraph 6 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation became almost impossible.

If the entrepreneur refused KKM, then he can issue any of the documents:

Receipt- printed on CPM.
Sales receipt– completed in accordance with the rules and filled with all the necessary information.
Incoming cash order- compiled using professional programs and printed on office equipment.

When can you not use a cash register in your business? Details are on this video.

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