What should a cash register check look like?

Note that the transition to a more recent version of the FFD can only be done by a specialist servicing the online CCP. A simple user is unlikely to be able to handle this on their own.

Some abbreviations in the KKT check are not so easy to decipher. Let's talk about them separately.

ZN CCP in the check: what is it

ZN is the serial number of the KKT model. It is indicated in the application when registering cash registers (clause 2, article 4.2 of the Law of May 22, 2003 N 54-FZ, hereinafter - Law N 54-FZ). Also, after concluding an agreement with the operator of fiscal data, the latter notifies the authorized body about this and indicates, among other information, the SN of each instance of the CCP model (clause 3, article 4.6 of Law N 54-FZ).

But ZN KKT is not a mandatory requisite. Therefore, usually in the check of the ZN KKT does not break through.

Number of FD, FPD and RN CCP in the check: what is it

FD number is a serial number fiscal document. Moreover, it is counted from the moment the CCP registration report is generated (Table 4 to the Order). Therefore, the FD number is always greater than the usual check number (often significantly), which is determined per shift.

FPD stands for fiscal sign of a document. This is the number that is generated by the fiscal accumulator of the CCP and transmitted to the fiscal data operator. Tax authorities with the help of the FPD check the accuracy of the fiscal data in the document. And it is also needed to check later whether adjustments were made to the check.

The registration number of the cash register equipment (RN of the cash register) is the number that the tax authorities assign to a specific copy of the cash register when it is registered (clause 3, article 4.2 of Law N 54-FZ). Unlike the serial number of the KKT model registration number KCT is one of required details in the check (clause 1, article 4.7 of Law N 54-FZ).

What should be indicated in the check KKT

Consider the content of the check on an example. Kaleidoscope LLC (TIN 7718020166, Email [email protected]) running on DOS installed online CCP 3 days ago:

• registration number - 0001434817063456;
• factory number of the FN copy ( fiscal accumulator) - 8712000109016432.

CCP operates in the mode of transferring fiscal data in in electronic format to the tax authority through the OFD.

Cashier Mikhailova Ekaterina Sergeevna opens the shift every day. On August 16, 2018, at 11:26 am, she sold Heritage OSE 1108 sunglasses to an individual client for 9,990 rubles. at the address: 123011, Moscow, st. Grafskaya, 12, pavilion 47. The goods were paid for in cash. During the sale, the 6th cash receipt was generated with the number of fiscal document 261 on paper and handed over to the client.

Then the check in paper version will contain such details (the sequence of lines in the check may be different).

Kaleidoscope LLC	TIN 7718020166
123011, Moscow, st. Grafskaya, 12, pavilion 47	16.08.2018 11-26
Email address:

We propose to talk in this article about what a cashier's check is. It will be available to talk about what a fiscal and non-fiscal check is, as well as what are the differences between them. According to current rules taxation systems, some organizations that sell certain properties are required to issue a check to the buyer as confirmation of the successful completion of the transaction. However, many individuals do not even think about the fact that checks are important documents, which must be composed in a certain way and contain a range of data. With the help of a check, the consumer will be able to prove that he paid a certain amount of money for a particular product, and protect his rights if its quality turns out to be inadequate.

cash receipt

Customers receive daily great amount checks and in most cases do not attach importance to documents of this nature, immediately throwing them away. Cash receipts are printed on white ribbon paper and are intended to document the sale and purchase transaction. Some cash receipts can identify the country in which they were printed, as well as the model of the cash register. This is done due to the presence of appropriate logos and designations on the document. The check is an essential requisite for the performance of such a process as the return or exchange of goods, since it is he who acts as proof that this purchase was actually made.

There is a law “On the Protection of Consumer Rights”, in Article 25 of which it is shown that the procedure for returning low-quality goods can be carried out without a cash receipt. The absence of a document of this kind by the buyer does not cancel the possibility associated with the implementation of the protection of consumer rights.

Fiscal receipt

Many have heard of such a type of document as a fiscal check, but not everyone knows what its features are. A fiscal document is a check that displays a fiscal sign. In other words, all checks containing the letter “F” are fiscal. Documents of this kind can not be printed by any cash registers, but only by those registered with the tax service. All cash receipts are divided into categories of two types - fiscal and non-fiscal. Checks belonging to the first type differ from the second group of documents in that they contain somewhat more information and details, namely:

1. Tax identification number. This is a special code consisting of a numerical combination, which is necessary to control taxpayers located in the territory Russian Federation, as well as to account for them. In the case of fiscal checks, this is an identification number assigned to a legal / natural person, which is the organization issuing them (shop, supermarket, and so on). On a fiscal-type cash receipt, the consumer must, if necessary, find an identification number.
2. Cash register number. A device designed to automate various cash transactions, as well as to control all cash receipts, record transactions related to the purchase of goods, and print receipts is called a cash register. Each such device is assigned its own unique registration number, which in without fail must be present on fiscal receipts.
3. fiscal sign. The fact that there is a fiscal sign on the check is evidenced by the letter “F” stamped on it. A sign of this kind is generated on the document using a special device called a fiscal drive. Such signs are divided into several types, each of which can be read in more detail in the Federal Law of the Russian Federation under number 54.

Thus, it is quite easy to distinguish a fiscal check from a non-fiscal document. If an individual finds on the check a code combination of numbers, which is the taxpayer identification number, as well as the number of the cash register and the letter “F” (sometimes it can be in combination with other letters of the Russian alphabet), then this indicates that he is fiscal . In some cases, the document may contain only a part of the listed documents. In such situations, this indicates that the check was drawn up without complying with the relevant legislative standards put forward for documents directly related to merchandising.

It should be noted that the requirements for issuing non-fiscal checks are not so strict. Such a document may contain only a part of the listed features, and in some cases even all of them. If a non-fiscal check contains the same details as a fiscal one, then it can be distinguished only by the method by which it was printed. Fiscal checks are generated through a cash register and are documents confirming the purchase of goods. Non-fiscal checks are printed without the use of a special cash register and are not a document as such.

Sample fiscal document

A fiscal document is a check containing a certain kind of information with which you can resolve issues that arise in connection with the purchase of goods of inadequate quality, as well as resolve all problems with the tax office. In some cases, the information displayed on the fiscal document, on the contrary, indicates that legal entity tax laws have been violated. However, in any case, a check, which is a fiscal type document, must contain the following information:

1. Seller's name. First of all, this is the name of the store where the purchase is made. Sometimes the name on the store sign and the one that is official can be different. However, anyway given props must be present on the check in its upper part in the center. In addition, the document must contain information indicating which legal form the seller belongs to. For example, an individual entrepreneur.
2. Date and time. Also, the document must contain the current date in the format day / month / year and the time of the purchase. As for time, it should contain information not only about hours and minutes, but even about seconds. If the time printed on the receipt is not synchronized with the actual time, then this flagrant violation. In such situations, the operation of the cash register is stopped until this oversight is fully corrected.
3. Number of cash transaction / data about the cashier. Each transaction that is carried out at the checkout is assigned its own serial number. This digital combination is unique and necessary for the tax authorities to exercise appropriate control. Also, the check must contain the surname and initials of the cashier, and in some cases his personal signature, indicating the validity of the purchase and sale transaction.
4. Name of goods/purchase price. The main purpose of any check is to display the names of the goods that were purchased, as well as their cost. If the buyer has purchased several units of the same product, then his name is written once, and the required quantity is placed opposite. Also, the exact cost of each product must be present, and the total amount of the purchase is written at the bottom of the document.

It should be noted that cash registers are issued by tax inspectorates. These services at the time of issuance fix the numbers assigned to a particular device, and thus control that sellers pay all tax contributions on time and in full.

From July 1, 2019, most trading organizations and individual entrepreneurs will have to use only those cash registers that generate checks in electronic form and can send data on all transactions to the tax authorities when making settlements with customers. We found out for you what an online checkout looks like, what its electronic and paper versions are, what details and data the buyer must see.

2017 has become a landmark year for most Russian trading organizations and individual entrepreneurs. From July 1 this year on demand new edition Federal Law N 54-FZ on the use of cash registers (CREs), which was amended by Federal Law No. 290-FZ of 03.07.2016, they will have to use cash registers only with the function of transmitting data via the Internet directly to the tax authorities. In addition to additional costs and the need to conclude an agreement with a data transmission operator, the requirements for "smart cash registers" have led to changes in the fiscal document that forms the cash register. The details of the online cashier's check differ from those that were provided for old-style documents. Let's consider this question in more detail.

Online checkout requirements

To begin with, let's figure out what the algorithm of the cashier's actions and the operation of the CCP according to the new rules looks like:

1. the buyer gives money or a payment card to the cashier;
2. the online cash desk generates a check with the necessary details;
3. a paper version of the check is printed;
4. transaction and check data are recorded in the fiscal drive;
5. the check is certified by fiscal data;
6. the check is processed by the fiscal accumulator and transferred to the fiscal data operator (OFD);
7. OFD sends a signal to the fiscal accumulator about receipt of a check;
8. OFD processes the received information and sends it to the tax service;
9. at the request of the buyer, the cashier sends an electronic check to a mobile device or email.

It can be seen from this algorithm that one document is formed in two formats at once: paper and electronic. At the same time, they must carry the same information about the purchase made and payment for it. The requirements for this information, as well as for the electronic format of the fiscal document, were approved by order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/ [email protected]. In fact, the tax authorities supplemented the previously existing requirements for a paper check with new ones.

What should be in the online checkout that was not in the old paper version? The main difference is a QR code, thanks to which any consumer who has made a payment in cash or plastic card, if desired, can easily check the legality of their purchase. To do this, you need to install on your smartphone or tablet special mobile app, available for download on the official website of the online CCP. With its help, it is very easy to check the authenticity of a cash receipt online: you just need to bring the QR code located in the center of the document to the video camera of your mobile device when the application is turned on. The screen should display information about the purchase, duplicating the information from the receipt.

In addition, the tax authorities supplemented the fiscal document with the following mandatory data:

• fiscal document number;
• fiscal sign of the document;
• shift number;
• serial number of the document for the shift;
• type of taxation of the trading organization.

As a result, a check sample at online cash desks will look approximately the same. If the buyer informs the cashier about where he needs to send the electronic version, this should also be noted. Let's separately consider such props as "fiscal sign of the document". It is formed by the fiscal drive. This is a digital code that determines the characteristics of the transaction performed when sending OFD data and further to the Federal Tax Service.

In addition, any document must necessarily have a sign of a completed operation. It can be a purchase, return or correction. The cashier cannot simply cancel an operation that has already been completed, which has gone to the fiscal accumulator and OFD. He must make a return of the purchase and break through the correction check. Each document on these operations will have its own unique characteristics and will be submitted to the tax authorities.

Online checkout sample

The paper version of the document printed by the new generation CCP should look like this:

Mandatory details and details of the online CCP check

It is very important to comply with the requirements for all components of a new sample cash receipt. It must contain all the required details. In the absence of at least one of them, this cash document will be considered invalid. For clarity, most of them are shown in the sample, but it is better to carefully study their full list:

• name of the trading facility (shop, kiosk, online seller, etc.);
• the name of the document itself is “cash receipt”;
• settlement sign (incoming, returning)
• list of goods sold.
• quantity of goods sold.
• Price per item.
• the cost of the purchased goods of one nomenclature;
• VAT rate (18%, 10% or 0%);
• allocated amount of VAT;
• the total amount of the check.
• form of payment - cash with the amount.
• form of calculation - bank card with sum.
• information about the seller's taxation system.
• total amount of VAT on the check
• position and surname name patronymic of the person who made the calculation;
• shift number;
• TIN of the organization that issued the check;
• ЗН - serial number of KKM;
• name of the seller organization;
• settlement address.
• site address for checking the check
• serial number of the check.
• the date and time the check was issued.
• KKT registration number.
• serial number of the fiscal drive.
• fiscal receipt number.
• fiscal data attribute.
• QR code for check verification.

Obviously, there are a lot of mandatory details and familiarization with their complete list discards such questions as "is it possible not to allocate VAT in the check?" However, at some moments of detailing this document, it is still necessary to dwell in more detail. In particular, to clarify such an issue as the obligation to indicate in cash document all items purchased by the buyer. Unfortunately for many organizations and individual entrepreneurs, the product range in the check is mandatory requirement FTS. You can not just indicate the word "product" or the name of the product group. Each purchase must be shown separately. Moreover, the name of the product entered in the CCP database must match the main marking of the goods being sold, that is, contain all the information that allows the buyer and regulatory authorities to uniquely identify the product and its basic characteristics. To do this, trading organizations will have to get to know commodity groups, for example with All-Russian classifier products by type of economic activity.

But for some categories of sellers, the need to detail the product range will arise only from February 1, 2021, this, in particular, is stated in paragraph 1 of Article 4.7 of Federal Law No. 54-FZ. Such lucky ones, for example, include individual entrepreneurs who use preferential taxation regimes (PSN, UTII), as well as a simplified taxation system. True, if such individual entrepreneurs sell excisable goods, then they will have to take care of a detailed indication of all goods from the purchase right now.

Responsibility for incorrect details

If the inspection of the Federal Tax Service reveals that a trading organization or individual entrepreneur issues online checks to customers without one or more of the required details specified in Article 4.7 of Law No. 54-FZ, then such a check may be invalidated. Responsibility for the seller organization and officials in this case will come in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation. Guilty officials can pay a fine in the amount of 1.5 thousand to 3 thousand rubles, and organizations and individual entrepreneurs - from 5 thousand to 10 thousand rubles. Probably, it will still be cheaper to set up the details of the check correctly.

Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected]"On approval of additional details of fiscal documents and formats of fiscal documents that are mandatory for use"

Comment

The Federal Tax Service of Russia published the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected](hereinafter referred to as the Order). The document has been awaited for a long time and with impatience, because it establishes the formats of fiscal documents that are mandatory for use and applies to all sellers who have switched (are preparing to switch) to online cash registers.

The order was required after the new version of Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers ..." (hereinafter - Law No. 54-FZ) came into force on July 15, 2016. Recall that, according to the new rules, instead of cash registers of the "old" model, sellers must use online cash registers with the function of transferring fiscal documents to the tax office ().

Fiscal document is fiscal data presented in accordance with established formats on paper and (or) in electronic form(Article 1.1 of Law No. 54-FZ) - information that the tax authority receives from the taxpayer.

According to the Order, there are 11 fiscal documents in total (Table 6):

• Registration Report (Table 7)
• Registration parameters change report (Table 7, 8)
• Shift opening report (Table 17)
• Report on the current state of settlements (Table 18)
• Cash receipt (Table 19)
• Correction cash receipt (Table 30)
• Form of strict reporting (Table 19)
• Correction strict reporting form (Table 30)
• Shift closing report (Table 32)
• Report on the closing of the fiscal accumulator (Table 33)
• Operator confirmation (Table 34)

Each fiscal document has its own set of required details (Table 4, 5). Since some fiscal documents can be generated in hard copy, and electronically, the composition of the details of a fiscal document may differ. Moreover, the need to indicate one or another requisite in the documents depends on the version of the fiscal document format (clause 3 of Appendix No. 1 to the Order). There are three formats in total, they are given in Table 3 of the Order.

Let us dwell on the most common fiscal document - a cashier's check.

Details of the cashier's check and correction check

There are quite a few details of fiscal documents. Most of them are established by law No. 54-FZ. For example, among the details of a cash receipt (BSO) we can distinguish:

• name of the fiscal document (Tag 1000);
• telephone or email address of the buyer (Tag 1008);
• fiscal accumulator number (Tag 1041);
• subject of calculation (Tag 1059);
• applicable taxation system (Tag 1055);
• sign of the settlement subject (Tag 1212);
• sign of the calculation method (Tag 1214).

Additional details of the correction cash receipt are established by the Order. These include:

• TIN of the cashier (Tag 1203);
• correction type (1173);
• basis for correction (1174);
• fiscal attribute of the message for the archive (long-term storage message stored in the archive of the fiscal accumulator).

Receipt attribute "Attribute of the subject of settlement"

One of the interesting innovations of the legislator is the obligation of the seller to indicate in the cash receipt the values ​​of the attribute "sign of the subject of settlement" (Tag 1212).

The sign of the subject of calculation characterizes the subject of calculation and can take 13 values ​​(Table 29). The most common ones are:

• goods sold, with the exception of excisable goods (name and other information describing the goods) - "GOODS" or "T";
• sold excisable goods (name and other information describing the goods) - "EXCISED GOODS" or "AT";
• work performed (name and other information describing the work) - "WORK" or "P";
• the service provided (name and other information describing the service) - "SERVICE" or "U";
• advance payment, deposit, advance payment, credit, payment contribution, penalty interest, fine, remuneration, bonus and other similar subject of calculation - "PAYMENT" or "P", "PAYMENT" or "C";
• remuneration for a user who is a paying agent (subagent), bank paying agent (subagent), commission agent, attorney or other agent - "AGENT REMUNERATION" or "AB".

Receipt details "Settlement attribute" and "Settlement method attribute"

These details characterize the calculation itself. The attribute "settlement sign" can take the following values:

• receipt - when receiving funds from the buyer (client), for example, receiving payment for goods sold,
• return of receipt - the return to the buyer (client) of the funds received from him, for example, the issuance of money to the buyer when he returns the goods,
• expense - the issuance of funds to the buyer (client), for example, when handing over scrap metal,
• return of expenses - receipt of funds from the buyer (client), issued to him, for example, if a person takes back the scrap metal that has been handed over.

Payment is characterized by another check attribute - "sign of the payment method" (Tag 1214), it has 7 values:

• Full advance payment before the transfer of the subject of calculation - the value of PREPAYMENT 100%" or "1";
• Partial advance payment until the transfer of the subject of calculation - "PRE-PAID" or "2";
• Advance - "ADVANCE" or "3";
• Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of settlement - "FULL SETTLEMENT" or "4";
• Partial payment for the subject of settlement at the time of its transfer, followed by payment on credit - "PARTIAL SETTLEMENT AND CREDIT" or "5";
• Transfer of the subject of settlement without its payment at the time of its transfer with subsequent payment on credit - "TRANSFER TO CREDIT" or "7";
• Payment of the subject of settlement after its transfer with payment on credit (payment of credit) - "CREDIT PAYMENT" or "9".

As you can see, the concepts of "prepayment" and "advance" for the purposes of applying CCP are now different. Prepayment means receipt from the buyer Money for a certain product (work, service) until the moment of its transfer. An advance payment is a receipt of funds from the buyer when the supplied goods (work, service) are unknown.

Modes of application of CCP

New cash registers can be used in several modes (clause 2 of Appendix 2 to the Order). They are used when describing the fiscal data format (FFD):

• offline mode - a CCP operation mode that does not provide for the transfer of FD to the tax authorities in electronic form through the OFD. Such a regime is possible if the CCP is used in an area remote from communication networks (clause 7, article 2 of Law No. 54-FZ);
• data transfer mode - the operating mode of the CCP, which provides for the mandatory transfer of FD to the tax authorities in electronic form through the OFD;
• automatic mode - the mode of application of CCP as part of automatic device for settlements when making settlements with the buyer (client) in automatic mode using CCP without the participation of an authorized person of the organization or individual entrepreneur(cashier).

It should be borne in mind that the fiscal document and its details must have a specific format. There are several versions of FFD:

• FFD 1.0 (valid until 01/01/2019);
• FFD 1.05;
• FFD 1.1.

Finally

The specified Order comes into force on 04/25/2017. Of course, its goal is an attempt by the legislator to control not only the volume of goods (works, services) sold, but also to carry out a more detailed analysis of the calculations.

All the advantages and disadvantages of the new order will be assessed by CCP users very soon. For most taxpayers, the deadline for switching to online cash registers is from 07/01/2017. For the timing of the transition to online cash registers, see.

In July, many organizations and entrepreneurs will have to face the use of cash registers for the first time (see ""). However, not everyone knows that in addition to checks, the cash desk creates other documents. In today's article, the experts of the "" service will talk about what, when and why you need to form at the checkout.

What are fiscal documents

Documents that are created by the cash register (that is, the cash register) are called fiscal. According to Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ), all fiscal documents must be transferred from the cash desk to the tax authority through a fiscal data operator (OFD). In response to any of these documents, the operator sends his confirmation to the cashier (if the processing of the document was successful). Consider what fiscal documents exist.

Report on the registration of cash registers

This report is generated at the checkout once during the initial registration of the cash register with the tax office. It reflects which taxpayer and which particular cash register registers, where it will be installed, in what mode it will work and through which OFD to transfer data.

This report also contains the following parameters: the fiscal attribute of the document, the number of the fiscal document, the date and time the fiscal attribute was received. This information must be entered in personal account on the site nalog.ru.

At the end of the procedure for registering the cash desk, the Federal Tax Service will generate an electronic card for registering cash registers. Only after that it will be possible to legally make payments at the checkout.

Shift opening report

Each new shift at the checkout begins with this report. If such a report is not generated, the shift will not be opened and the cash desk will not be able to print receipts. The shift opening report contains the following information: shift number; data of the cashier who opened it; date and time of opening.

Cash receipt and strict reporting form

A cash receipt is generated on the CCP for each payment, including when funds are received on the seller's settlement account from individual as well as when returning goods.

Law No. 54-FZ equated strict reporting forms (BSO) with cashier's checks. So, the BSO must contain the same details as the cash receipt. At the same time, such forms can only be generated using a special CCP - an automated system for BSO (see "").

Recall that the federal law dated November 27, 2017 No. 337-FZ delayed the transition to the "new" BSO for organizations and entrepreneurs who provide services to the population (with the exception of those who provide catering services with the involvement of employees) and perform work on orders from the population (for details, see "" ). Until July 1, 2019, these categories of businesses can use BSOs that are printed or formed using automated systems old sample. For example, such BSOs include tickets to theaters, cinemas, museums; paper forms in a beauty salon or atelier, etc.

Shift closing report

Each time when work at the checkout ends within a shift, a report on the closing of the shift must be generated. Most often, such a report is made once a day. Recall that the shift at the checkout should not exceed 24 hours. If the shift is not closed for more than a day, then the cash desk will stop generating checks. To start selling again, you will need to close the old shift.

What is reflected in the shift closing report? Firstly, the number of the shift, the date and time of the closing of the shift, the number of checks that were generated during the shift.

Thirdly, it is in the shift closing report that a notification appears that it is time to change the fiscal accumulator (FN). This will happen if there are less than 30 days left before the expiration date of the FN, or if its memory is 99% full.

Finally, a shift close report may contain summary sales information: how much goods were sold per shift, how much of this amount was received in cash, and how much by electronic means, the total amount of VAT on goods sold. Note that at present, this information is not a mandatory requirement in the shift closing report, so it may not be in the report. But this information can always be viewed in the personal account of the fiscal data operator, for example, in the personal account "".

Cash receipt correction

Law No. 54-FZ allows you to apply a correction check “when performing adjustments to calculations that were made earlier”, but does not specify in which situations this can be done. In practice, a correction check is used when a cash register was not applied at the time of settlement - the cashier took the money, but did not create a cash receipt. For example, this can happen if there is a power outage, but the store continues to operate. Also, a correction check will be needed if, when paying with a card through an acquiring terminal, the operation was carried out, but the cashier did not break the cashier's check.

For correction checks tax office draws Special attention. The fact is that non-use of CCP is a reason for a fine under Article 14.5 of the Code of Administrative Offenses of the Russian Federation, and a correction check allows you to avoid the corresponding punishment. Therefore, for each such check, the tax authorities have the right to request explanations.

Before generating a correction check, you need to draw up a supporting document (act or memo), assign a number to this document, indicate the date, time and reason for which the calculation was carried out without the use of CCP. Next, you should generate a correction check. It indicates the amount for which the check was not issued, as well as the date, number and name of the supporting document as the basis for the correction. After that, you need to inform the tax inspector that the CCP was not used in the calculation, but you corrected this situation with the help of a correction check.

Note that if the cashier punched the cash receipt with errors, or the buyer returns the goods, it is not necessary to generate a correction check. In such cases, it is necessary to create a regular cash receipt with the sign “return of receipt”. (Also see “Correction check: when to apply and when not” and “”).

Report on the current state of settlements

This report allows, in particular, to find out which cash receipts were not transferred to the fiscal data operator, and from what time the data transfer stopped.

As mentioned above, if the fiscal data is not sent to the operator for more than 30 days, the cash register is blocked. Therefore, if you are not sure that the data goes to the OFD, you need to generate a report on the current state of settlements. Note that this report can be created at any time, and even after the shift is closed.

Fiscal accumulator closing report

A fiscal drive is a device that encrypts and stores all documents created at the checkout. A report on the closing of the fiscal accumulator is created before the need arose to get the FN from the cash register. This will be needed if the term of the fiscal drive expires, the amount of its memory, or when it is necessary to remove the cash register from the register. In this case, you first need to make sure that all fiscal documents have been transferred to the OFD. This can be checked in the shift closing report.

The report on the closing of the fiscal accumulator contains the details that must be entered when re-registering the cash desk in connection with the replacement of the FN or when deregistering it: the date and time of receipt of the fiscal attribute, the number of the fiscal document, the fiscal attribute. This data can be found in the OFD personal account (or you need to save a printed report on the closing of the FN).

For more information on the procedure for replacing the fiscal drive, see "How to replace the fiscal drive in the online cash register".

Report on changing the registration parameters of the cash register

If any data declared during the registration of the cash register changes, you need to carry out the re-registration procedure - adjust the settings of the cash desk itself, and also indicate the new data in your personal account on the nalog.ru website.

For example, re-registration of cash registers is necessary in the following cases: replacement of a fiscal accumulator; changing the location of the cash desk (including moving the cash desk to another office within the same building); start of sales of excisable goods, etc.

In the process of re-registration of cash registers, a report is generated on changing the parameters of the cash register. It contains the reason for the re-registration of the cash desk, as well as all the details specified in the CCP registration report, but with changed values.

To complete the re-registration of a cash register, you need to enter the data from the report on changing the registration parameters generated at the checkout in your personal account on the nalog.ru website.