How does the online cash register work? How to properly start working with cash register equipment (CCT)

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of the information agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”

Many enterprises carrying out trading operations sooner or later face in their work the need to install and use cash registers.

If a company is going to start selling products and services for cash for the first time, then it needs to have a clear understanding of the features of registering and using cash register systems.

The procedure for using CCP is regulated by the following provisions:

1. Law of April 25, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

1. Decrees of the Government of the Russian Federation dated July 23, 2007. No. 470 “On approval of the Regulations* on the registration and use of cash register equipment used by organizations and individual entrepreneurs”, defining:

• requirements for cash register equipment used by organizations and individual entrepreneurs,
• the procedure and conditions for its registration and application when making cash payments (settlements using payment cards) in cases of sale of goods, performance of work or provision of services in the territory of the Russian Federation.

*Note:Positiondoes not apply on the cash register usedcredit organizations when performing cash transactions, in terms of the rules establishing the procedure and conditions for its registration in tax authorities.

CCP must apply* when they make cash payments and (or) payments using payment cards in the following cases:

• sales of goods,
• execution of work,
• provision of services,

most organizations and individual entrepreneurs.

*In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of cash register systems. So, from 01/01/2013.Certain provisions of the Federal Law of June 25, 2012 came into force. No. 94-FZ “On amendments to parts one and two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation."

According to Article 5 of Law No. 94-FZ, paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ has been amended, according to which those individual entrepreneurs who apply the patent taxation system (in terms of types of activities falling under PSN).

Before you start using cash register payments, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If a cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.

To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008. No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”

According to clause 1 of article 2 and clause 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can only use cash register equipment that is included in the State Register.

At the same time, the Federal Tax Service in its Letter dated February 18, 2013. No. AS-4-2/2696@, reminds that from 01.01.2013. The Decree of the Government of the Russian Federation of December 17, 2012 came into force. No. 1319, which amended the Regulations* on the registration and application of cash registers used by organizations and individual entrepreneurs, regarding the cancellation of funds visual control- “State Register” sign.

Accordingly, from 01/01/2013, the presence of the “State Register” sign on the body of the cash register is not mandatory and the cash register must be registered with the Federal Tax Service without this sign.

*Approved by the Decree of the Government of the Russian Federation dated July 23, 2007. No. 470.

In our article we will look at the procedure for registering a cash register with the tax authorities and talk about the necessary set of documents for this procedure. We will also give some recommendations for working with cash registers, which will be useful for those who are just starting to work with cash register equipment.

In addition, situations in which the use of CCP can be dispensed with will be considered.

The procedure for registering a cash register with the tax office

According to clause 15 of the Regulations on the registration and use of cash registers, to register a cash register*, the user submits to the Federal Tax Service an application for registering a cash register and a copy thereof.

*Excluding credit institutions.

An application to the Federal Tax Service is submitted:

• by location legal entity or its separate division (if the cash register is registered for the division),
• at the place of residence individual,

The application must be accompanied by:

1. passport of the cash register subject to registration,
2. an agreement on its technical support concluded by the user and the supplier (technical service center).

Federal Tax Service no later than 5 working days from the date of submission of the application and necessary documents, registers the cash register by entering information about it in ledger KKT.

Simultaneously with the registration of the cash register, the tax office issues to the user cash register registration card, and also returns the documents attached to the application.

The forms of the accounting book and registration card, as well as the application form, are approved by Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 N MM-3-2/152@.

According to clause 16 of the Regulations, re-registration and de-registration of cash registers are also carried out upon application by the user within 5 working days from the date of submission of the application. It is provided to the Federal Tax Service where the cash register was registered. The application is accompanied by a KKT passport and registration card.

The registration, re-registration and de-registration of a cash register is made in the cash register’s passport, which is certified by the seal of the Federal Tax Service.

The deregistration of the cash register is also noted in the accounting book and registration card, which remains with the Federal Tax Service.

An employee of an organization or individual entrepreneur who will submit documents for registering a cash register must have an identification document (passport) and a power of attorney from the organization to register a cash register.

In addition to the above documents, the Federal Tax Service is usually asked to present:

• Certificate of state registration legal entity,
• Certificate of registration with the tax authority,
• A document confirming the ownership/right to use the premises (lease agreement, certificate of ownership), in which it is planned to install the CCP,
• Journal of the cashier-operator according to form No. KM-4,
• EKLZ passport,
• KKM version passport and additional sheet to it,
• Cash register registration card.

For a cash register that has previously been in use, you will need to submit a copy of its registration card with a note about deregistration with the Federal Tax Service.

In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your tax office specifically imposes on the package of documents required for registering a cash register.

In addition to providing a package of documents, you must also provide the cash register itself for inspection by a representative of the Federal Tax Service.

Inspection of the cash register is carried out by an inspector and a specialist* from the technical service center.

*He provides technical support for the cash register, applying the “ Service maintenance”, gluing seal stamps, entering information into the fiscal memory during registration, as well as replacing fiscal memory drives.

When CCP is allowed not to be used

In accordance with the provisions of paragraph 2 and paragraph 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and/or payments using payment cards without application CCP:

1. When providing services to the population, subject to the issuance of strict reporting forms (such forms are equivalent to cash receipts), approved by the Decree of the Government of the Russian Federation dated 05/06/2008. No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without using cash registers”.

2. If an organization or individual entrepreneur is a UTII taxpayer in terms of activities falling under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation), as well as in the case of the individual entrepreneur applying the patent taxation system (when carrying out activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application patent system), subject to the issuance of the following document upon request of the buyer:

• sales receipt,
• receipts,
• another document

confirming acceptance Money and containing the necessary details.

3. Upon implementation:

• newspapers and magazines,
• related products,

in newsstands and magazine kiosks, provided that the share of sales of newspapers and magazines is at least 50% and the range of related products is approved by the government of the Russian Federation.

Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately.

4. When selling:

• valuable papers;
• lottery tickets;
• travel tickets and coupons for travel on city public transport.

5. When providing meals to students and employees secondary schools and equivalent to them educational institutions during training sessions.

6. When trading:

• in the markets,
• fairs,
• in exhibition complexes,

in other territories designated for trade, with the exception of located in these places:

• trade shops,
• pavilions,
• kiosks,
• tents,
• auto shops,
• auto shops,
• caravans,
• container-type premises and other similar places.

7. For small-scale retail trade in food and non-food products (except for technically complex goods and food products that require certain storage and sale conditions):

• from hand carts,
• baskets,
• trays (including those protected from precipitation by frames covered plastic film, canvas, tarpaulin).

8. When selling tea products in passenger train cars in an assortment approved by the federal executive body in the field of railway transport.

9. When selling ice cream and bottled soft drinks at kiosks.

10. Trade from tanks:

• beer,
• kvass,
• milk,
• vegetable oil,
• live fish,
• kerosene.

11. When trading vegetables and melons, they waddle.

12. When accepting glassware and waste materials from the population, with the exception of scrap metal

13. Upon implementation:

• Religious objects and religious literature,
• services for religious rites and ceremonies,

religious organizations registered in the manner established by the legislation of the Russian Federation.

14. When selling at par value:

• postage stamps,
• other signs applied to postal items,

confirming payment for postal services.

15. If the organization (IP) is located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government of the Russian Federation

16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.

Note: The above pointsdo not apply :

• on payment agents engaged in accepting payments from individuals,
• on credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

In addition, it should be remembered that according to the position set out in the Letter of the Ministry of Finance dated September 3, 2009 No. 03-01-15/9-441, retail sales of alcoholic beverages without cash register strictlyprohibited.

Getting started with a cash register

When working with cash register You can be guided by the Standard Rules for the operation of cash registers when making cash settlements with the population (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104), which are applied to the extent that does not contradict Law No. 54-FZ.

According to clause 3.8.2 Model Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:

• check the serviceability of the blocking devices, refill the receipt and control tape, set the dater to the current date, set the numerator to zeros;
• turn on the machine to the electrical network and, by receiving a zero check, check its operation from the electric drive;
• print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt and control tapes and the correct installation of the dater and numerator;
• Nil checks should be attached to the cash report at the end of the day.

In most models of electronic cash registers, the date is set automatically. If your model does not have this option, then the date must be set manually.

The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to current operation mode.

After the trial zero checks have been punched, an intermediate X-report is punched. This daily report does not reset the information in random access memory KKT.

An X-report is a check that displays the contents of counters (by section and by total) of a cash register, while the counter values ​​do not change.

The data displayed in the X-report at the beginning of the day must coincide with the data in the entries in column 9 of the cashier-operator’s journal (form No. KM-4) for the previous day. The same data is reflected in column 6 of the KM-4 journal.

X-reports can be taken to monitor the receipt of revenue during a shift or for the periodic delivery of cash revenue.

Punched X-reports during the day do not in any way affect the amount of accumulated revenue according to the cash register.

X-reports can be produced by sections, shift total and main total. They can be used, among other things, to determine shortages or surpluses in the cash register (X-report data is verified with the amount of actual revenue in the cash register cash drawer).

The simplest cash registers punch a receipt after entering the amount, specifying the section number and pressing the "enter" key. More complex devices may provide functions for entering prices using a barcode, calculating subtotals and change amounts, working with discounts on promotions, and the like.

In case of a cashier's error, it is necessary to knock out the correct receipt and hand it to the buyer. The incorrect check is canceled and stored. At the end of the day, a return certificate is issued for such checks sums of money to customers using unused cash receipts in form No. KM-3.

The act in form No. KM-3 is drawn up in a single copy upon delivery and registration of revenue for the day. The line “Cash register” indicates the model (class, type, brand) of the cash register on which the incorrect receipt was entered. In the tabular part of this line enter:

Manufacturer number (usually indicated on the cash register itself, in the technical passport),

KKT registration number (can be found in the KKT registration card issued by the Federal Tax Service).

In line " Application program» indicates the name of the accounting program with which operational accounting is organized. If the program is not used, then a dash is placed in this line.

In the “Cashier” column, enter the personnel number of the cashier-operator who entered the check incorrectly. The tabular part of the act reflects the numbers and amounts of each check. Checks are pasted onto a sheet of paper or attached to a document (due to the fact that checks are subject to severe fading, it is better to immediately make a photocopy of them).

The act is signed by the cashier-operator and approved by the manager.

This act is also drawn up if the buyer refuses the purchased product or service and the money is returned to him.

At the end of the day (at closing or upon arrival of the collector), the cashier must:

Prepare cash receipts and other payment documents;

Draw up a cash report and submit the proceeds together with the cash report on the receipt order to the “main cash desk” (or directly to the bank’s collector).

In addition, it is necessary to take readings from sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.

According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of revenue must correspond to the readings of cash totaling counters and the control tape and must coincide with the amount deposited at the main cash desk (collectors).

At the end of the day, you can first print the X report. Using it, you can check whether the cash in the cash register corresponds to the entered amounts. Then the Z-report is taken. This report clears the information in RAM and enters it into fiscal memory. This operation records the accumulated total of the entered amounts in the cash register memory and closes the fiscal shift (resets the daily revenue counter to zero).

The Z-report reflects not only the data of the control registers at the beginning and end of the working day and the amount of daily revenue, but also the total amount of money and checks returned to customers, the amount of discounts and canceled checks.

The amount of revenue must match the information on the control tape.

Each report has its own serial number. All reports received at the cash register must be carefully collected and stored (if possible, make photocopies).

Based on the Z-report, the cashier-operator daily draws up a certificate-report in form No. KM-6.

This certificate is used to draw up a cashier-operator report on cash register counter readings and revenue for a working day (shift).

The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it according to the PKO to the senior (chief) cashier or head of the organization.

In small organizations with one or two cash desks, the cashier/operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts, and is confirmed by the corresponding signatures of department heads.

When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up summary report“Information on meter readings of cash registers and the organization’s revenue” (form No. KM-7).

After the Z-report has been taken, the actual amount of revenue has been determined and verified, entries are made in the cashier-operator’s journal (form No. KM-4).

All entries in the journal are kept by the cashier/operator every day. chronological order ink or ballpoint pen without blemishes. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier - the operator, the manager and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the log for the current day (shift) at the start of work, and this data is certified by the signatures of the cashier and the administrator on duty (columns 7, 8).

Column 15 of the journal records the amounts issued for checks returned by buyers (clients), based on the data of the Act on the return of money to buyers (clients) for unused cash receipts (form No. KM-3), as well as the number printed per working day (shift) zero checks.

At the end of the working day (shift), the cashier draws up a cash report and, together with it, hands over the proceeds from the cash receipt order to the senior cashier.

If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy is determined, and the identified shortages or surpluses are entered in the appropriate columns of the Cashier-Operator Journal.

Cash transactions

In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cashier or other employee (hereinafter referred to as the cashier), with the establishment of corresponding official rights and responsibilities, which the cashier must become familiar with under signature.

If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.

Cash transactions can carried out by the leader.

Note: The paying agent, bank payment agent (subagent), in addition to his own cash book, maintainsseparate cash book to account for cash received by him as part of agency activities.

In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:

• chief accountant;
• an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
• manager (in the absence of a chief accountant and accountant).

Cash documents indicate the basis for their registration and list the attached supporting documents:

• payroll statements according to form No. T-49,
• pay slips according to form No. T-53,
• statements,
• bills,
• other documents.

Note: Applicationcorrections in cash documentsnot allowed .

Cash transactions carried out by an organization (IP) are drawn up with primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998. No. 88.

According to Information of the Ministry of Finance of Russia No. PZ-10/2012 “On entry into force on January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”:

“From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use.

At the same timecontinue to be mandatory forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws (for example,cash documents

Current issues Foreign trade activities 2019. Foreign trade contract. Customs value control

Details

Becoming a cashier is not that difficult. The key thing to do is learn how to handle the cash register. Training a cashier on a cash register, however, is short and simple. But it is mandatory.

Every entrepreneur working with cash must have a cash register installed. This is what current legislation requires.

Even individual artisans must register their sales through cash register systems, not to mention large stores and retail networks, be it grocery hypermarkets or large stores household appliances, car showrooms, etc. Accordingly, someone must work with the cash register. As a rule, this is done by a specially designated employee - a cashier.

Where can I get training to operate a cash register?

Many retail enterprises conduct cash register training on their own. Any person who has the desire to master this technique can master this wisdom. Learn this long years no need, a week’s practice under the guidance of an experienced employee and the newcomer will be able to begin performing his duties independently.

There are no special restrictions for applicants for this position, but, basically, it so happens that women work at the cash register. This is due to the fact that women often need such unskilled work, since it is not always possible to find another job with the same benefits.

Advantages of working as a cashier: work within walking distance from home, rich supply on the job market, low starting requirements for experience and qualifications, while being quite competitive wage, the opportunity to work in shifts and have free time, the opportunity to master related specialties, such as accountant, merchandiser, salesman. As you can see, training a cashier to work behind a cash register is not difficult; there are many advantages to such a profession.

However, there are also disadvantages. It is necessary to constantly maintain concentration, be attentive, welcoming and friendly.

The disadvantages also include the fact that the routine duties of a cashier are quite monotonous. Before starting work, the cashier must: check whether the cash register entrusted to him is working, set the date and time, reset the cash register. Also, before starting work, the cashier must knock out several zero checks, thereby checking the functionality of the printing mechanism. At the end work shift The cashier resets the cash register and hands over the funds to an authorized employee or collector.

It is important to understand that cash register training involves more than just keystrokes. During the learning process, future employees learn that the cash register needs servicing.

The cashier enters the readings of the cash register into the cash book and confirms their correctness with his signature. Each new roll of control tape must also be decorated - the device number, date and control register data are indicated on the tape. At the beginning of the working day, there should be small change in the cash register, which the cashier receives from the person in charge. You also need to know and be able to do all this.

What should a cash register cashier know?

IN qualification directory professions, the knowledge that a cash register operator must have is listed:

• Know the design of the cash register and the rules of its operation, be able to perform settlement operations on the cash register various types;
• Be able to recognize signs of malfunction and eliminate minor breakdowns;
• Know and comply with the regulatory legislation on the use of cash registers in cash settlements with customers;
• Know the signs of solvency of money;
• Ensure service safety.

There are two mandatory conditions for applying for a cashier position. Those who work with a cash register must sign a liability agreement and before starting work they must learn how to properly operate the cash register. If the first is achieved easily, then to gain knowledge you need to learn.

Training in working with a cash register at courses

If you want to get a job in an organization that does not provide preliminary training for new employees, it makes sense to undergo cash register training at short-term specialized courses conducted by cash register and equipment service centers. Having received a cashier's certificate, you can expand the range of possible jobs.

Upon completion of the course, the cashier knows the work procedure thoroughly, the action algorithm looks something like this:

The cashier clearly states the amount calculated for the purchase, receives money from the buyer according to the value indicated on the price tag, enters the purchase price into the cash register, in accordance with the operating rules, prints a receipt, clearly states the amount of change due, and issues it along with the receipt to the buyer.

Cashier training on a cash register is carried out, for example, by such centers as: “MaxMaster”, TsTO VESTOR, service center Technical Maintenance of cash registers Garant Service, Service-KKM LLC and many, many more.

After undergoing instruction in such a center, you will master the necessary skills, learn basic operations on a cash register, and understand whether such work is suitable for you, since in practice you will be able to more clearly imagine the work process. It cannot be said that the work of a cashier is very interesting, but it is worthy of respect and has a lot of advantages. This might be just what's right for you.

Every Russian entrepreneur who conducts cash transactions must have a cash register - this is required the federal law number 54. At the same time, many are afraid to work with a cash register - people are traditionally frightened by devices that are new to them. In fact, it is not difficult to work with. In order to master the algorithm of actions, it is enough to simply remember some fairly easy moments and an equally simple algorithm of actions.

Before starting work, carefully read the instructions

To start working with any electronic device, first of all, you should study the instructions attached to it, and cash registers here are no exception to general rules. After reading the instructions, you will better understand the purpose of a particular button, and also learn the procedure for carrying out the operations you need.

In the instructions for a cash register, manufacturers traditionally indicate:

• All possible combinations keys;
• rules for punching cash receipts.

In addition, you should remember that after the end of the working day, the cash register must be reset, that is, all cash earned during the day must be withdrawn from it and the corresponding report must be filed in the cash book.

Only the entrepreneur himself or persons who have previously entered into an agreement with the business owner on full financial responsibility have the right to work with the cash register. People working with cash register equipment (CCT) must have at least minimal skills in operating such devices - resetting data, punching out receipts correctly, and so on. Those wishing to master CCP can take appropriate training courses at technical service centers.

Director of the point where the cash register is installed, or individual entrepreneur, before the start of the working day, together with the cashier, open the cash register drive and counter, knock out the reporting receipt and check the coincidence of the amounts based on the results last day with an audit trail.

In addition, the responsibilities of the director or individual entrepreneur also include:

• entering accurate cash register readings into the cash book and then certifying them with your signature;
• issuing keys to the device drive and the device itself to the responsible person;
• registration of the beginning of a new control tape, which indicates the start date of its use, the cash register number and the readings of the control register;
• giving the cashier the cash he needs for change - coins and small denomination bills;
• Providing ink and cash register tapes to all employees working with the cash register.

The cashier, in turn, has the following responsibilities:

• checking the integrity of all cash register blocks and their functionality;
• adjusting the time and date, as well as checking whether the cash register was reset after the end of the previous working day;
• checking the functionality of the printing mechanism - to do this, you should knock out several zero checks before starting work;
• resetting the cash register after the end of the working day and transferring cash to the individual entrepreneur or director.

Rules for working with a cash register

After you turn on the cash register, zeros are displayed on the device display, indicating its normal operation. It should be noted that the device itself must be located on a solid flat surface, best of all - with a place where buyers can place the goods they have chosen. It is advisable to connect the cash register directly to an outlet - the use of extension cords here is undesirable. Don't forget about the batteries - they power the device's backup memory, provided by the manufacturer in case of possible power failures.

Some of the devices require the employee to go through an authorization procedure. To successfully pass it, you need to use a special card or simply enter your service number and password.

In order for the sale to take place, you must enter the required amount. Using the number keys of the device, you need to enter the correct numbers, and then press the product identification button. Typically, products are divided into specific groups, such as food, clothing, and so on. Some of the cash registers are capable of reading the barcode of the product selected by the buyer: in this case, the purchase amount will be knocked out automatically. After the amount has been entered or entered correctly, you should click on the payment button - that’s it, the purchase is successful.

In case in point of sale There are discounts on this or that product, they can be obtained directly at the cash register. First, you should enter the full cost of the product, then select its category, and then enter the amount of the discount provided to customers and then click the “percentage” button.

In a situation where several products should be entered into one receipt, the price and category of each of them is clicked separately. This process must be repeated until all the items selected by the buyer have been shipped. After this, you need to click the “Payment” button. Note that simply by clicking on this button, you can knock out a zero check.

How to replace the ribbon

There is one more important point, which you will certainly have to encounter when working with a cash register - we are talking about replacing the tape. This procedure has to be done often - over time, all movements here will be practiced to the point of automaticity.

If you see a marker applied at the end of the roll Pink colour, this means the tape is coming to an end. In this case, you should take a new roll and carry out the replacement procedure, and the procedure is the same for the vast majority of cash registers. There is nothing complicated here - by lifting the lid from which the tape comes out (on some devices it may be equipped with latches), we take out the reel remaining from the finished tape.

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Having disconnected the edge of the new tape from the roll, we place it in the receiver, making sure that the unwinding is directed downwards. After passing the tape through the fixing shaft and through the printing device, close the lid. Next, the tape should be rewound using the appropriate key on the device. After the edge of the tape appears from the gap, tear off the unnecessary section - that’s all, you can continue working. After removal, the old tape should be sealed and then handed over to the individual entrepreneur or director. As you can see, there really is nothing complicated here, and after doing this procedure several times, you will learn to change the tape almost with your eyes closed.

Online cash registers are different from their predecessors, but this has had almost no impact on the work of staff. The cashier still fills paper, punches checks and prints reports on the closure of the shift.

Preparing for work

To work at a cash register, a cashier must:

• familiarize yourself with the standard rules for operating the cash register;
• sign in a special journal stating that you know the rules for working with an online cash register;
• conclude an agreement on full financial liability.

At the beginning of the working day, the cashier is given the materials necessary for work:

• keys to the cash register and cash drawer;
• receipt tape;
• change money.

When the cashier receives or returns a change coin, there is no need to punch the check. Reflect this information in the book of accounting for funds accepted and issued by the cashier (Form No. KO-5).

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Opening shift

Before using the online cash register, you need to print a shift opening report. It is sent by the OFD and contains information about the equipment, fiscal drive, shift and cashier.

Example of a shift opening report

It’s better not to open a shift if you are not sure that you will have at least one client today. If you often send opening reports and do not punch a single check during the day, this will attract the tax authorities. We recommend opening a shift before the first customer pays.

How to issue a check to a buyer

At the time of payment, the cashier acts as follows:

• calculates the total amount and names it;
• receives payment from the client and states the amount received;
• prints a receipt at the online cash register;
• names the change amount and gives it with the check.

The cashier gives the client a paper check or sends an electronic one (by email or SMS in the form of a link to the page with the check). OFD can send electronic checks for you. In this case, you simply receive contacts from the client and transfer them to the operator.

Example of tariffs for sending checks to clients

The buyer can request an electronic receipt in two ways:

• tell us your phone number or email address;
• provide a phone number mobile application Federal Tax Service, which will display a QR code with encrypted personal data.

The buyer's phone and email are encrypted in the Federal Tax Service app

The customer returned the goods

The cashier punched the check with an error

Generate a correction check. How to do this, read the cash register operating manual.

The client made an advance

Issue cash receipt with the “advance” payment method. After payment, punch the check in accordance with all the rules with the requisite “full payment” (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20/21345@).

What a cashier should not do while working

• Work without a control tape.
• Allow strangers to approach the cash register.
• Leaving the cash register without warning management.
• Leaving a switched-on cash register unattended.
• Keep personal money in a cash drawer.

Shift closing and collection

At the end of the day, the cashier closes the shift and hands over the cash. The closing report must be printed no later than 24 hours after opening. If the shift lasts longer, the cash register will stop processing receipts.

A report on the closure of a shift is also sent to the OFD. It states:

• how many receipts were printed per shift;
• how many checks did not reach the OFD;
• information about the shift, cashier, etc.

At the end of the day, the proceeds are handed over to the senior cashier. If there are only 1-2 cashiers working in a store, they can give the proceeds directly to the cash collector.

At the end of the day, a report on the status of the meters is printed. It contains all the information about amounts and calculations:

• revenue;
• receipts and expenses;
• refund amount;
• payment methods - cash or electronic money.

I would like to warn you right away that a trained cashier must work at the cash register,extremelypreferably in a central service center, but in general ideally - having the appropriate certificate to work on a specific PPO model. Why? Yes, because for being admitted untrained/half-educatedCashier mistakes can be punished by hryvnia. Do you need it?

By following these instructions, we will try to avoid fines, as well as other errors and troubles.

So let's get started!

1. Before starting work (shift), the cashier must conduct a daily Maintenance RPO, for this:

We check for damage to the control means (seals) on the PPO and modem housing. Coastal sealsem, like the apple of my eye. The instructions for sealing prohibit them from being protected with anything.(seal), but there's a penalty for thatnot provided.Therefore, I recommend protecting the seals by placing a transparent film on the seals and stickers on toptscotch(nWe do not put tape directly on the seal!) Well, yeahIf the seals are still not saved, then the direct route is to the central service center;

We carry out visual inspection to check the integrity of the PPO/modem case/units/power supply/interface cables, remove dust, dirt and other foreign objects that interfere with the operation of the printer and keyboard.We put away everything related to liquids - vases, pots, cups, bottles, etc., because RPO, to put it mildly, does not like water.We pay special attention to the fight against all kinds of insects, since after traces of their vital activity, the RPO is practically irreparable.

We check the reliability of the connection of the PPO/modem to the power supply and the 220 V network, as well as the reliability of the connection of the interface wires.

I don’t recommend neglecting this point, because it’s better to prevent a problem than to heroically solve it later (it’s better to be safe than sorry!).

2. Turn on the PPO (and everything else that is necessary for work: modem, computer, scanner, bank terminal, etc.).

3. Check the presence of a receipt tape. If necessary, install a new roll.

4. Register the cashier (requirednot at allmodelIRRO).

5. Execute X-reportet by which we check:

Correct installation of the tape. They often install a roll of ribbon “upside down” and rush to call the central service center about a printer malfunction. Thermal tape has only one layer for printing, so there is only one correct position roll in the printer;

Executing Z-reportethat for the previous shift.Esli in X-otcheIf we see the amounts - there is cause for concern - the previous shift forgot to complete the zeroing reportet, which is fraught with a fine of 340 UAH. Urgently carry out Z-reportet, not yetexpired24 hours from the date of the first settlementeof the previous shift and the PPO was not blocked;

Date and time (adjust the time if necessary).

We count the money in the cash drawer (safe) and compare it with the balance in the previous oneZ-report.

6. We meet the first buyer with a smile/clientand before punching the check (before the first settlementecareful operation, first buyer/client) we must bring in a small change or the balance from yesterday“official deposit” transactions.

Note:

It is prohibited to work without a small change;

The amount of small change is not regulated, butif we talk about itlogically you must give change, for example, with at least2 00 UAH;

If there are not enough small change coins, ask the buyer for a bill of a lower denomination andwhetherask to change the banknote into smaller ones in a nearby department or do it yourself;

Having nothing to fight back with,YouYou may lose your first buyer, and possibly your second and...

7. TOwhen the buyer alreadydecided with the goods and decided topurchase Let's start punching the check:

We break through the product code (not pricesat, not the name, but the product code that should beassigned to each product/service, can beindicated on the price tag or price list and must be programmed in the PPO);

When selling several units of the same product or when selling a weight product, do not forget to first enter the quantity (weight) and multiply it by the product code;

When all purchases have been completed, press the PS button (subtotal) and make sure that there is no error in the check amount. If so, we will cancel the check and run the codes again. You can, of course, cancel the erroneous position in the check, but it is not necessary, because it will be difficult for the buyer to figure out what was punched in the check. By the way, the PS button can be pressed not only at the end of the check, but also after each item is sold, if, for example, the buyer is limited in funds and asks you to sell goods for no more than the specified amount;

We inform the buyer of the amount to be paid;

We specify the form of payment (cash or non-cash);

We accept money or bank card. If the buyer decides to pay with a bank card, then we first carry out operations with the bank terminal and only then move on to the next point;

Enter the amount received from the buyer to automatically calculate change (operationoptionaland I, but can save you from calculating the change in your head or on a calculator);

- click the Payment button to close the check for cash;

- press the Check/Credit/Card button to close the check for non-cash payment;

- we issue the goods, a fiscal receipt (for non-cash payments, we additionally issue a slip check from a bank terminal) and change to the buyer with the words "WITHThank you for your purchase, come again”. Please note that, depending on the field of activity, such wishes may be inappropriate both in words and in a PPO check;

- We are waiting for the next buyer.

8. During the break:

- we can perform daily X-reportet, count the money in the cash safe, compare with the amount in the reportethose, be glad that everything came together :) or vice versa :(.

- we can program new product, change the price of old goods, rewrite the price list or price tags, etc., etc.

9. At the end of the shift (but no later than 24 hours from the moment the first check was punched). Despite fatigue, hunger and the desire to quickly go home, you need to perform a number of very important operations:

- perform X-reportet, we count the money in the cash safe and compare it with the amount in the report. If everything was done correctly during the day, then everything should come together, if not, don’t rush to blame the RPO - 99.99% that the problem is not inem. Please note that non-cash payments in the report are reflected in a separate line and do not fall into the “cookingto the safeі» ;

- using the “official issue” operation we withdraw all or part of the proceeds, not forgetting to leave a small changeFornextto hershiftss.

Keep in mind that the director, accountant, owner, etc. may ask you to perform a “service issue” during the day - this is normal;

- frontem proceeds to the accounting department, to the bank, to collectors, into the hands of the owner, into your pocket (if you are the owner);

- if the company has a cash limit (you need to find out from the accountant), we can not perform “official issuance”, but leave the money in the RPO safe until the limit is reached;

- we check that there is a sufficient balance of the cash register tape and perform a zeroing Z-reporteT.UWe make sure that the report contains a phrase like “Register has been reset”, “Soundsactionable"etc., a number is assigned and the correct date and time are indicated.PBefore running a Z reportnand some PPOs require printing of a control tape.

- roll the control tape (if available) into a tube or fold it several times and store it for three days at the place of calculationetov i trex yearssomewhere at the trade site;

- We paste the Z-report into Section No. 1 of the KURO and fill out Section No. 2 strictly according to the report. In section No. 2, we under no circumstances fill in anything in advance - neither the date, nor the report number, etc., etc., because in this case, corrections in the Kuro Department are not welcome (although they are allowed,but no more than five on one page);

- We close the shift at the bank payment terminal if we want non-cash payments to go to your bank account.

10. We wait for the automatic transmission of the report to the tax office or send it manually, where possible.

11. If desired, disable everything that was included in step 2.

12. We go home with a feeling of accomplishment.