Cash documents

Order of conduct cash transactions in the Russian Federation is established by Instructions of the Bank of Russia dated 03/11/2014 No. 3210-U. According to this document, cash transactions are processed by incoming cash orders (PKO), outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash registers with the function of transferring data to the tax authorities.

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

Keeping a cash book

Any organization, regardless of the taxation system, is obliged to keep a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt from maintaining a cash book.

If a separate subdivision organization receives or spends cash, it is also required to maintain a cash book. At the same time, the presence or absence of a settlement account with a separate subdivision does not play any role (letter of the Bank of Russia dated 04.05.2012 No. 29-1-1-6 / 3255).

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

• or detachable copies of sheets of the cash book - when the cash book of the OP is filled out by hand;
• or second copies of sheets of the cash book printed on paper - if the cash book of the OP is filled out on a computer.

In the parent organization, the indicators of the cash book of the OP are not entered into the cash book of the organization. Sheets of the cash book of the OP are stitched separately at least once a year.

Cash balance limit

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

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

Issuance and delivery of change coins

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

If in trade organization there are senior and ordinary cashiers, then the senior cashier issues a bargaining chip to cashiers-operators. The amount of small change indicated in the RKO, the senior cashier records in the cash book (form KO-4) and in the ledger of funds received and issued by the cashier (form KO-5). This procedure is established by clause 4.5 of the Procedure for Conducting Cash Transactions and will continue to be valid when using the online cash register.

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

Fiscal documents instead of unified CCP forms

Unified forms for CCP

To account for cash settlements with the population in the course of trading operations using cash registers, organizations used unified forms primary accounting documentation KM-1-KM-9, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132:

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

Since this resolution is not a normative legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application(Letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914, dated April 4, 2017 No. 03-01-15/19821, dated January 25, 2017 No. 03-01-15/3482, dated September 16, 2016 No. 03- 01-15/54413).

Consequently, organizations that use new online cash desks are not required to issue certificates-reports of the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated 12.05.2017 No. 03-01-15/28914).

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

Fiscal documents

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

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

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

Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the FSS of the Russian Federation dated March 21, 2017 No. ММВ-7-20 / [email protected]

Shift duration

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

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

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

Shift closing report

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

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

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

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

• full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
• partial payment for the sale of goods, works, services (Debit 50, Credit 62-1);
• prepayment against the future sale of goods, works, services (Debit 50, Credit 62-2).

Documentation of returns

Return of goods on the day of purchase

When returning funds to the buyer on the day of purchase, the CCP is applied in without fail(Letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a check issued upon purchase of the goods.

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

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

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

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

Return of goods not on the day of purchase

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

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

Step 1. Based on the buyer's application for the return of goods, it is necessary to draw up a cash register, in which the buyer will put his signature, and give the buyer money from the main cash desk (and not from the CCP cash drawer).

Step 2 Based on cash register, an entry should be made in the cash book.

Thus, on the day when the money for the returned goods was returned from the main cash desk, the cashier draws up a PKO for the full amount of the proceeds received by the cashier-operator, and a cash settlement for the amount of money returned to the buyer.

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

New procedure for the use of CCP and OFD

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC

Cash transactions must be carried out in strict accordance with the norms of the law. One of the conditions for the implementation of such norms is the correct documentation of such operations. What are its conditions? What forms of documents should be used by the user of cash registers?

What operations can be performed at the checkout

Online cash desk - a device designed for fiscalization (reflection in fiscal registers - those that are then in in due course transferred to the Federal Tax Service or checked by the department) revenues (in some cases, expenses) of an economic entity. As it is obvious from the name of the innovative device, it is used at the cash desk of the enterprise - the place where the receipt and issuance of funds is carried out (and documented in the manner prescribed by law). At the same time, documenting operations at the checkout (in the broad sense) form 2 legally independent (but, at the same time, related) procedures:

• documentation with the help of accounting documents - in all cases;
• documentation with the help of fiscal documents - in case an online cash desk is used at the checkout.

Cash desk - in a broad sense (not as an object equipped for the work of a cashier, but as any place where cash is received and issued), involves the commission of:

1. Receipt operations.

They are documented with the help of unified accounting documents - incoming cash orders. These orders can, in particular, be drawn up on the basis of fiscal documents - checks, reports. This is the relationship between accounting and fiscal documents - the first can be compiled on the basis of the second.

1. Debit transactions.

They are documented with the help of cash receipts. Primary in their filling can also be cash receipts- but, again, this will be a special case of application primary document, which in this scenario is a fiscal receipt.

1. Operations for the consolidated accounting of income and expenditure at the checkout.

The main of these operations is the reflection of information on all cash and cash registers and cash registers in the Cash Book.

In all these 3 types of transactions, only cash is taken into account. Acquiring is not taken into account - since transactions there are carried out not at the checkout, but on the current account of an economic entity. On the current account, accounting is carried out according to completely different principles.

Cash transactions are regulated by the following main regulations:

• Bank of Russia Ordinance No. 3073-U dated October 7, 2013 (LINK);
• Bank of Russia Directive No. 3210-U dated March 11, 2014 (LINK).

The cash desk in the narrow sense - namely, as an equipped place of work for a cashier, on which a cash register is installed (in a modern modification - an online cash desk), involves the commission of:

1. Operations for receiving cash (or payment using bank cards) from buyers (customers) in payment for goods or services.

Regardless of how the funds are received - in cash or by card, the fact of their acceptance is recorded in the fiscal registrar of the online cash desk. Then a cash receipt is formed - in paper and electronic (if the buyer asks) form with a certain sign (in the general case - "arrival").

1. Operations for issuing cash to customers (sending funds to bank card accounts):

• when returning goods (for example, low-quality goods), compensation for low-quality services;
• when purchasing any goods from individuals (for example, vegetables from farmers).

All of them, in turn, are also registered in the fiscal registrar, and then recorded in special cash receipts with the appropriate sign (when returning a low-quality product, this is a sign of “return of receipts”, when buying goods from individual- "expenditure").

After the online cash register performs the provided functions, additional fiscal documents can be generated on it - first of all, various reports.

Note that immediately before the start of using the cash register - when the cashier starts work, a report is generated on the opening of the shift, and at the end of the working day - a report on the status of the counters and a report on the closing of the shift. All fiscal documents are submitted to the Federal Tax Service in accordance with the established procedure (through the Fiscal Data Operator).

It is not supposed to print any reports in paper form for the purpose of transfer to the Federal Tax Service. Most of them are transferred to the tax authorities electronically.

Main normative act, in accordance with which the formation of fiscal documents is carried out - Law of May 22, 2003 No. 54-FZ.

Thus, the following 2 independent categories of operations are performed at the cashier's workplace, where the online cash register is located:

• as well as at any other cash desk - those that are subject to reflection in the RKO, PKO, Cash Book;
• of a fiscal nature - peculiar exclusively to an online cash register (at the same time, cash transactions do not include those carried out as part of acquiring).

At the same time, RKO and PKO can be filled out on the basis of information from fiscal documents (as a particular example of payment data carriers to be documented as part of cash accounting). Therefore, there is still a certain relationship between these types of operations. But, obviously, if a cash register is not used at the checkout, then documentation will occur only using the specified unified documents.

In both cases - both when documenting and when fiscalizing, various additional documents can be issued at the checkout - to confirm the legal validity of the operation.

Let us consider in more detail how cash transactions are documented within the framework of 2 procedures - (conditionally this procedure can be called "accounting documentation") and fiscalization. Their combination is typical for the operation of a commercial enterprise.

Let's also get acquainted with additional documents that can be used for both types of operations at the store's checkout.

Documentation during the operation of the online cash desk: fiscal records and cash book

The work of the cash register in the store can be represented as a sequence of the following key stages:

1. Start of shift.

The main actions of the cashier:

• as part of fiscalization — creating a report on the opening of a shift at the online checkout;
• as part of accounting documentation - making an entry about change money in the PKO.

To generate the specified fiscal report, the cashier needs to use the cash register program, select the appropriate function and wait for the report to be generated. It will be automatically sent to the Federal Tax Service through the OFD.

If the cashier has received change money at his disposal, then their amount should be reflected in the credit note for the appropriate amount.

1. Working during a shift - accepting payment from customers for goods or services.

The main actions of the cashier:

• within the framework of fiscalization - the formation of a cashier's check to confirm payment, or to confirm the return of funds from the buyer (in case of acquiring - a check from the acquiring bank confirming the transaction);
• within the framework of accounting documentation - no;
• other documents - in the cases provided for (for example, these may be documents certifying the legitimacy of the operation).

When generating a cash receipt, the seller needs to make sure that the following details will be correctly entered in the check:

a) "Sign of calculation".

The following main options are available here:

• "arrival" - when the usual payment for a product or service occurs;
• "return of arrival" - when the purchased goods were returned (as poor quality);
• "expense" - when the store bought something from an individual;
• “return of expense” - when the goods purchased from an individual were returned by the store.

If the buyer returns the goods, the seller has the right to request a return statement. It will be justified from the point of view of giving the operation to return legality, again, when checking the Federal Tax Service. In the absence of such a statement, the Federal Tax Service may accuse the store of illegally “zeroing” revenue.

b) "A sign of the method of calculation."

Here, the details are selected in accordance with the list determined by the order of the Federal Tax Service of Russia dated March 21, 2017 No. MMV-7-20 / [email protected](LINK) which .

The details are specified in the settings of the cash register software (which can be pre-configured by specialists beforehand - to ensure the correct use of the details in the check).

It is possible that in the course of work the cashier will have to apply a correction check - a document designed to fiscalize at the end of the working day the proceeds that were not carried out for any reason through the cash desk during the day (for example, if the electricity was cut off). Or vice versa, if there was a shortage of cash at the checkout (and this means, most likely, that the seller mistakenly called the buyer a smaller amount payable than the one that was reflected in the cash receipt).

A correction check is, in fact, a kind of a regular check, but only without detailing the amount to be fiscalized (since, obviously, it is extremely difficult to determine the composition of the goods that would make up this amount).

Having generated a correction check at the end of the shift, the cashier must accompany this operation with an additional document - an explanatory note on the circumstances under which it was not possible in the normal mode to fiscalize the amount corresponding to that reflected in the correction check. That is, by explaining, for example, that the electricity was cut off (in the case of excess cash at the end of the day) or referring to the amount erroneously named in the calculations by the buyer (in the case of a shortage).

An explanatory note must be transferred for storage to the accounting department. It is quite possible that it will lie there unclaimed, but the Federal Tax Service may well request it during the check.

1. End of shift.

The main actions of the cashier:

• within the framework of fiscalization: generating a report on the closing of a shift (almost always supplemented by a report on the state of meters);
• within the framework of documentation: filling out cash registers, cash registers and cash book.

At the online checkout, the work shift must in any case be closed no later than 24 hours after the formation of the report on the opening of the shift.

The shift is also closed using a special report on the online checkout. By default, most online cash registers are configured to generate two reports simultaneously:

• about the closing of the shift;
• about the state of the counters.

They, like the report on the beginning of the shift, are automatically sent to the OFD.

The cashier, using reports on the status of counters and the closing of the shift - which can be printed separately in a format close to the format of a cash receipt, fills in cash registers, cash registers (respectively, on expenditure and income transactions), after - enters information on orders in the Cash Book.

An important nuance: in the report on the status of the counters, which supplements the report on the closing of the shift, the operations for receiving (issuing) cash and those operations that were performed as part of acquiring are separated. Only cash transactions need to be reflected in RKO and PKO in cash according to the report.

Acquiring operations are documented:

• within the framework of fiscalization;
• within accounting(on account 51);
• in various registers tax accounting(as an option, for the purpose of further reflection in the declaration - if the tax regime used involves accounting for revenue).

The number of debit cash orders issued at the end of the shift, in the general case, does not exceed one - since the cash register is compiled, as a rule, only for checks with the general sign “expense”. If the sign "return of receipt" is indicated on the check, then cash settlement for such an operation is not issued: instead, a cash settlement is formed - zero or with an amount less (reduced by the amount of the return) in comparison with that which would be reflected in the cash settlement for the check (group checks) with the sign "arrival".

Summary

In the process of using the online cash desk, the following documents can be used:

1. Fiscal - checks, reports.

They are formed strictly at the online checkout using cash register software. In the general case, they are to be sent to the Federal Tax Service through the OFD. If necessary, they can be printed on a receipt printer.

1. Cash accounting - PKO, RKO, Cash book.

They reflect all receipts and expenses at the cash desk of the enterprise - not only those that are carried out through the online cash desk (at the same time, acquiring operations are excluded from the number of transactions carried out on CCP, since they are not related to cash, but are carried out using the settlement account of an economic entity).

For those transactions that are associated with the movement of cash, in which they are fiscalized using the online cash register, orders and the Book are filled in based on information from fiscal documents (in the general case, according to the report on the state of the counters, which is created along with the closing report shifts).

1. Additional - in support of cash transactions.

For example, explanatory notes of the cashier about the non-use of cash registers, a statement from the buyer for the replacement or delivery of goods.

Video - opening and closing the shift, removing cash reports on the Evotor Smart-Terminal:

What does the law say about replacing KKM in 2018 - 2019?

The replacement of cash registers in 2018-2019 according to Law No. 54-FZ has already been carried out by the majority of taxpayers, with the exception of those exempted from the use of cash registers on a temporary or permanent basis. About the updated provisions of the law - in our article.

Replacing cash registers with online cash registers: goals and scope of innovation

In 2017, the legislation on cash registers (CREs) was significantly updated due to the entry into force of the norms introduced into the law “On the Application of CREs…” dated May 22, 2003 No. 54-FZ (hereinafter — Law No. 54-FZ) Law No. 290-FZ dated July 3, 2016 “On Amendments…” (hereinafter — Law No. 290-FZ).

The goals of the innovations are formulated in the explanatory note of the Government of the Russian Federation to the draft law No. 968690-6:

• reduction of administrative and financial burden;
• reduction in the volume of shadow turnover;
• automatic detection of crime risk areas for spot effective checks.

The fulfillment of all these tasks is ensured as follows: all enterprises that carry out settlements, at their own expense, are switching to a new type of cash registers (CCM), which provides interaction and support for the operation of the built-in fiscal drive (FN), which accumulates information about transactions performed and transfers them to online through the fiscal data operator (OFD) to the tax authorities.

The use of cash registers now covers all non-cash payments, and not just payment by payment cards, as it was before.

In 2018, the law “On Amendments…” dated July 3, 2018 No. 192-FZ continued the reform. The mention of calculations using electronic means payment, according to the text of the law this species payment is replaced by the concept of "cashless payment". Cases where CCP may not be used have been corrected, other amendments have been made.

Postponement for the use of cash registers with a fiscal drive, permanent exemption from the use of online cash desk, exemption from online data transfer

According to laws No. 54-FZ and No. 290-FZ, the following entities do not apply CCP:

1. Temporarily, until 07/01/2019 (clauses 7.1, 8, 11.1, article 7 of Law No. 290-FZ), - taxpayers on a patent or a single tax on imputed income (UTII), subject to the issuance of a supporting document at the request of the buyer (for details, see the article on the site Is it possible to work on UTII without a cash register?), persons providing services with the issuance of strict reporting forms (BSO), owners of vending machines.
2. Exempt from the use of cash registers (with the exception of trade through vending machines, i.e. without the participation of personnel, as well as the sale of excisable goods, such as cigarettes, clause 8, article 2 of Law No. 54-FZ) sale of periodicals in kiosks, payments for school meals, settlements when trading in the markets of non-food products, except for those included in the List, approved. Decree of the Government of the Russian Federation No. 698-r dated April 14, 2017 (equipment, outerwear, etc.), and some other transactions (clauses 2, 6, 9, article 2 of Law No. 54-FZ).
3. Can work without CCT medical and pharmaceutical organizations in countryside, as well as market entities operating in hard-to-reach areas (clauses 3, 5, article 2 of Law No. 54-FZ).

Trade entities located in remote areas can work autonomously, without transferring information online, but using a new type of CCP, subject to certain criteria (population no more than 10,000 people, order of the Ministry of Communications of the Russian Federation dated 05.12.2016 No. 616), included in regional lists (letter of the Federal Tax Service of the Russian Federation dated January 27, 2017 No. ED-4-20/1435).

Requirements for new cash registers and cash receipts under the new law

Modern cash registers are computer devices that are capable of recording, transmitting information via the Internet to the tax authority through the intermediary of a fiscal data operator, storing fiscal data, printing cash receipts (KKM for online stores may not have this function). Besides:

• it is supported to enter more details into the cash receipt than before (up to 21);
• there are cash registers designed exclusively for transferring a cash receipt to the buyer in electronic form (for online trading);
• KKM for services will be applied (with function of the press of BSO).

All information about completed transactions is transferred to the tax authorities and is available to the consumer for verification. Mandatory props cash receipt is the name of the site on which it can be checked (part 1 of article 4.7 of law No. 54-FZ).

The law establishes a requirement for the quality of a paper cash receipt: it must retain the legibility of the text printed on it for 6 months (part 8 of article 4.7 of law No. 54-FZ). Given that the statute of limitations for appeals is longer (more on this in the article Maximum limitation period for consumer protection), receiving an electronic cash receipt for the buyer becomes preferable.

It can be assumed that the previously formed approaches in judicial practice(for details, follow the link: Is it possible to return goods without a receipt (nuances)?), when consumer protection was allowed without presenting a receipt, after the change in Law No. 54-FZ, they will also change.

Registers of CCP and FN

The main requirement for cash registers is compatibility with FN, which is a means of protecting, recording, storing, encrypting, decrypting and authenticating fiscal data.

The cash register and FN can be used subject to their availability in the registers and after registration with the Federal Tax Service of the Russian Federation. After being excluded from the registers, the use of equipment is equated to the non-use of cash registers.

Prior to registration, KKM and FN undergo an examination for compliance with the requirements of Law No. 54-FZ.

Registration of cash registers in the new order

To use KKM in economic activity it is necessary to register it with the Federal Tax Service of the Russian Federation (Article 4.2 of Law No. 54-FZ). In addition to the previously used paper registration option, there are now more convenient way registration through the CCP office, the procedure for which was approved by order of the Federal Tax Service of the Russian Federation of March 21, 2017 No. ММВ-7-20 / [email protected]

You can learn about the registration procedure from the article on the website. Procedure for registering a cash register in the tax office for an LLC. Its features:

• Registration of a CRE that is not included in the official list or contains a FN that is not in the register is not allowed (clause 13, article 4.2 of Law No. 54-FZ).
• An appeal to the Federal Tax Service of the Russian Federation should be preceded by connecting an online cash desk to the Internet and concluding an agreement with a fiscal data operator (OFD). OFD is new member relations, the role of which is to mediate between the user of the cash register and the tax authorities in the transfer of information.

Deregistration of the online cash register

A CCP can also be deregistered by the user in 2 ways:

• with paperwork;
• through the CCP office on the website of the Federal Tax Service of the Russian Federation.

Law No. 54-FZ now provides for many options in which the registration of CCPs is terminated by the tax authorities unilaterally.

A feature of the new cash registers is the dependence of work on the validity period of the key of the fiscal attribute in the FN. Currently, it does not exceed 36 months (there are also shorter-term options). After this period, the cash register is automatically removed from registration, it is necessary to replace this key and re-register the cash register.

There are other cases when the tax authorities terminate the registration of CCPs unilaterally (Article 4.2 of Law No. 54-FZ). This is described in an article on the website. What is the procedure for deregistration of cash registers (nuances)? . When deregistering, it will no longer be necessary to draw up an act with the participation of a tax inspector, it will be enough to send a report generated with the help of the Federal Tax Service to the Federal Tax Service of the Russian Federation (clause 14, article 4.2 of Law No. 54-FZ).

In this way, new edition Law No. 54-FZ, in force in 2018-2019, provides for the completion of the phased introduction in all areas of trade and services, including those previously not covered by the use of cash registers, of a new type of CRE that allows you to generate electronic cash receipts and in automatic mode sending all information about the transactions performed to the tax authorities.

The legal term has expired

The term of functioning of fiscal accumulators differs depending on the system of business taxation. There are devices with an operating time of 13 and 36 months, after which the device's memory is blocked, and it becomes impossible to punch checks at the online checkout. One way out - buy another one fiscal accumulator.

Often, an option is provided in the firmware of the online cash register that warns the user about the need for an early replacement of the FN after the expiration of its service life for 1-2 months. But due to a possible shortage of fiscal drives on the market, it is recommended to keep a “manual” record of the life of the FN and purchase spare devices (or at least pre-order for their supply) even earlier.

The internal memory of the device is full

As a rule, the online cash register software has options for monitoring the fullness of the FN memory and notifying the user that this drive resource is running out. Having calculated the dynamics of filling the FN memory, you need to choose the moment for the advance purchase of a spare device.

Fiscal storage failed

If it is impossible to restore data from the device’s memory, it should be transferred to the manufacturer. It is he who is responsible for restoring and transferring data from failed FNs to the Federal Tax Service.

The owner of the online cash register in which the FN is inserted has changed

One drive can be used by only one taxpayer (identified by TIN) - this is a single entry in the FN. Note that if the cash desk is transferred to a separate division, then there is no question of changing the owner, since the TIN at the head office and the division will be the same.

The serial number in the passport does not match the number in the electronic memory of the device

The fiscal accumulator allows you to specify this information once when registering an online cash register. Therefore, if you specify the wrong number, you will need to replace the FN. So the cost of such an error when registering a cash register is equivalent to the cost of buying a new device.

When updating the firmware of the cash register and the cash program to FFD 1.05 or 1.1

All cash registers purchased before July 1, 2017 have version 1.0 firmware installed. This firmware version will be valid until January 1, 2019. By law, when updating the firmware, it is necessary to replace the fiscal drive. Therefore, we recommend that you update the firmware of the online cash register during a planned replacement of the fiscal drive.

If your online cash register is connected to the cash register program, then when flashing it, you must also update the cash register program.

The procedure for replacing the fiscal drive

To replace the fiscal drive, you must perform the following steps:

1. Close the FN archive in the online cash register driver;
2. Send a report on the closure of the FN to the OFD;
3. Reinstall FN;
4. If necessary, update the firmware of the cash register;
5. If necessary, update the cash program;
6. Re-register the online cash desk with the Federal Tax Service with a new FN;
7. Purchase a contract with OFD for a year or 3 years.

Only after that you can continue to work at the online checkout!

Where to buy a fiscal drive?

You can purchase the device in our service center at a bargain price.

Additional services

The company "First BIT" has accumulated extensive experience in working with cash desks, including online cash registers: Atol, Evotor, Stroke, Mercury, Dreamkass, Viki Print and other CCPs.

Service	Price
Contract with OFD for 1 year	3 000 rub.
Contract with OFD for 3 years	6 700 rub.
Departure of a specialist to replace the FN on the spot	Depends on location
Re-registration of an online cash desk in the Federal Tax Service and OFD	Depends on registration type
Flashing the cash register to a new FFD 1.05 or 1.1	Depends on the checkout model
Update of the cash program for the new FFD 1.05 or 1.1	Depends on cash program

The control tape is needed to save information about cash transactions made during the day. When replacing the ECLZ, the procedure for 2018 depends on the reasons for updating this part - a breakdown or achievement of the planned wear indicator. Moreover, the device cannot be replaced by employees on their own: for this procedure, it is necessary to involve a company serving KKM.

Reasons and conditions for updating the ECLZ block

EKLZ is a device with a built-in flash memory and a cryptographic data encryption system. The maximum amount of stored information is 16 megabytes. All completed payment transactions are automatically recorded on the control tape. This information cannot be corrected or partially withdrawn.

EKLZ contains a control tape protected from external influence, which reflects information on each knocked out check. The memory block is sealed and this ensures the safety of its internal elements from unauthorized access by users.

The duration of the ECLZ depends on two factors:

1. The stock of recorded information is limited by the volume of checks, equal to 100,000 copies.
2. The expiration of the time resource of the block, which is set by the manufacturer at the level of 1 year with one additional month.

When any of the limits is exhausted, the operation of the ECLZ is suspended, the operation of the cash register is blocked.

You can find out that an ECLZ replacement is needed soon from the warning about the lack of memory that appeared on the z-report. After the first notification of the exhaustion of the work resource, it takes about 3 months to block the cash register.

Let's name the conditions, the occurrence of which causes the obligatory update of the ECLZ block:

• memory is 9/10 full;
• the operating period allotted by the manufacturer is coming to an end;
• malfunctions in the functioning of the ECLZ;
• carrying out the procedure for re-registration of the cash register.

How to replace the control tape unit

To update the internal elements of the cash register responsible for the accumulation of fiscal data, it is necessary to conclude an agreement with specialized company. If there is a valid agreement, an application for repairs is immediately drawn up. The head of the enterprise or his authorized representative must notify about the need for a scheduled or warranty update of the KKM.

In the event of a planned replacement of the device, the costs of paying for the services of the involved specialists are made at the expense of the company operating the cash register. The price of the service includes:

• purchase of a new ECLZ block;
• payment of the tariff for the work of a specialist conducting the replacement;
• delivery of KKM to service center or payment for the travel of a specialist to the place of installation of the equipment.

The algorithm of actions of a business entity during the planned replacement of a block with CCP memory is as follows:

If during the first year of operation the device fails, but the memory has not exhausted its resource, the replacement of the damaged element occurs within warranty service. In this case, the POS printer user transfers the device to the central heating station along with the following attached to it:

• last zed report;
• ECLZ passport.

When repairing, all accumulated fiscal information is transferred to an external medium. According to the identified problems, an act and an application for examination by the general supplier are drawn up, followed by updating the faulty elements.

Documentation of the replacement process

When updating the memory block in cash register this fact must be registered with the Internal Revenue Service. To do this, the FTS must submit:

• cash register passport;
• a document reflecting information about the version of the device;
• passport for a replaceable EKLZ block;
• magazine in the form of KM-4;
• an application for a replacement on a form issued by the TsTO;
• valid agreement for maintenance of the cash register;
• the completed first part of the KM-2 form, which is endorsed by a specialist of the Federal Tax Service.

After completing all the procedures for replacing the memory block in tax office you need to bring a passport to the new EKLZ block with a KKM form and a log in the KM-8 form. It is also necessary to attach an additional sheet and a passport to the cash register itself.