Is it possible to work without a cash register? How to legally accept cash proceeds without cash register: practical recommendations 1c in cash register there is no money to pay

From July 1, 2017, all sellers who were required to apply the usual CCP (dated July 3, 2016 No. 290-FZ, article 7, clause 5.) will have to apply the new online checkout.
For several months I have been trying to place an initiative against online checkouts. Finally she was accepted. We have a real chance to postpone the mandatory use of online cash registers for the Patent, UTII and BSO under the simplified tax system until 2026 - Please vote "FOR" - https://www.roi.ru/30088 (you need a login from a public service, but the site is state) and here's another one on change.org (no registration required).
Federal Law No. 337-FZ of November 27, 2017 was adopted, according to which online cash registers will not be introduced for those who apply PSN and UTII (but there are exceptions, see below) until July 1, 2019.

2018

PSN and UTII: when to register cash register
Type of activity and tax	Online cash register registration deadline
UTII retail trade and catering services (with employees)	until July 1, 2018
UTII retail trade and catering services (excluding employees)	until July 1, 2019
PSN the following types: retail trade and catering services; services for the supervision and care of children and the sick; services for the reception of glassware and secondary raw materials, with the exception of scrap metal; services of porters at railway stations, bus stations, air terminals, airports, sea and river ports; care activities for the elderly and disabled;	until July 1, 2018
PSN retail trade and catering services (excluding employees)	until July 1, 2019
Other types of UTII and PSN	until July 1, 2019

persons who sell milk and drinking water in bottling, drinking water in bottling through automatic devices for payments, newspapers and magazines on paper. In this case, the place of implementation does not matter;
state and municipal libraries, libraries of academies, research institutes, educational organizations when they provide additional paid services the population related to librarianship;

From July 3, 2018, the online kkm must be applied for any cashless payments. Even through bank receipts. "settlements - acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, work, services" (Federal Law of 22.05.2003 N 54-FZ (as amended on 03.07.2018) Article 1.1.)

2017

It is not necessary to apply for deregistration of old cash registers after July 1, 2017. But this must be done if the old cash register will be modernized (letter from the Federal Tax Service of Russia dated June 19, 2017 No. ED-4-20 / 11625).

If the company does not remove the old cash registers from the register, the tax authorities will do it on their own (letter of the Federal Tax Service of Russia No. ED-4-20 / 25616 dated December 30, 2016).

From July 1, 2018, online CCPs are required to use any organizations selling goods / services to individuals. Even if the payment was made through the bank account of the organization (IE) for payments (exception - payments from individual entrepreneurs or organizations). (Clause 9, Article 7 Federal law dated 03.07.2016 No. 290-FZ) (Letter of the Ministry of Finance No. 03-01-15 / 26324 dated 28.04.2017, letter of the Federal Tax Service of Russia dated 06.07.2017 No. ED-3-20 / [email protected]). We hope the Ministry of Finance will reconsider its position. However, the arguments given in the letters are controversial.

KKM can not only be bought, but also rented (letter of the Federal Tax Service dated May 15, 2017 No. AS-4-20 / 9012). In this case, the fiscal drive must be purchased, since it should be kept for 5 years in the organization.

In 2016, you can voluntarily switch to the online CCP. From February 1, 2017, inspectors will register new cash registers with an online module. From July 1, 2017, all sellers who were required to use the usual CCP (dated July 3, 2016 No. 290-FZ, article 7, clause 5.) will have to apply the new online checkout.

From July 1, 2018, new online CCPs are required to apply to UTII and PSN (patent) (dated July 3, 2016 No. 290-FZ, article 7, clause 7.).

Organizations and individual entrepreneurs who trade using vending machines may not use cash registers as part of such vending machines until July 1, 2018 (dated July 3, 2016 No. 290-FZ, article 7, clause 11.).

From March 31, 2017, companies and individual entrepreneurs under any tax regime that trade in beer and alcoholic beverages (including in the catering sector) are obliged to use CCP in settlements with the population (Article 16 of the Federal Law "on government regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products "). There are no exceptions even for those who are in remote places. Federal Law of July 29, 2017 No. 278-FZ allowed companies on UTII and patent do not apply KKM until July 1, 2018.

SSO from July 1, 2019 (it was up to 18 years old - extended) will be impossible to apply without the use of new online cash registers (dated July 3, 2016 No. 290-FZ, article 7, clause 8.).

Online ticket offices will only be able not to apply: those who conduct certain types of activities (for example, selling newspapers, ice cream, coupons and tickets, retail trade) or are in remote areas (the list of such places will be announced later, but it is unlikely that there will be a European part Russia).

In settlements with a population of less than 10,000 people, the Ministry of Telecom and Mass Communications allowed the use of a regular cash register instead of an online cash register (order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616). Also, the regions will establish places of poor Internet access, where it will be possible not to use cash register machines, but it will be necessary to issue receipts according to strict rules (Decree of the Government of the Russian Federation of March 15, 2017 No. 296).

Online CCP

For online cash registers, the more correct term is cash register equipment (KKT provides sales through a fiscal data operator), rather than a cash register machine (KKM).

Is it possible not to install, but to modernize the old cash registers?

Such an opportunity is provided by law, but its implementation and cost are not yet clear. It may be easier or more profitable to purchase a new online cash register machine.

When to install?

See the timing

What is the cost and where to buy?

The preliminary price of online booking offices is 30-40 tr., But the exact cost is still unknown, because the law was adopted on July 3 and there are no such devices on sale yet

In September, two models appeared: ATOL FPrint-22PTK costs about 28-35 tr. and SHTRIH-ON-LINE about 55-65 tr.

What do they need in addition?

For such cash registers, all the same requirements for regular cash register machines were left, but there are still new ones.

Two types of Internet - wired and wireless (GSM, 3G, 4G, but not Wi-Fi)
It will be necessary to additionally conclude an agreement with FDO (fiscal data operator). OFD will collect, store and transfer data coming from the online cash register to the Federal Tax Service.

Of the good: applying online checkout organizations are not obliged to apply (you can simply forget about them) cash documents from the decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 "KM-1" Act on the translation of the readings of the summing money counters to zero and the registration of control counters of the cash register ", KM -2 "Act on taking readings of control and summarizing cash meters upon delivery (sending) of the cash register for repair and upon returning it to the organization", KM-3 "Act on the return of funds to buyers (clients) for unused cash register receipts", KM-4 "Journal of a cashier - operator", KM-5 "Journal of registration of readings of summing cash and control counters of cash registers operating without a cashier - operator", KM-6 "Help - report of a cashier - operator", KM-7 " Information on the readings of the counters of cash registers and the organization's revenue ", KM-8" Journal for recording calls of technical specialists and registration of work performed ", KM-9" Act on checking cash cash unit "" (letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20 / 18059) (letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15 / 37692).

More "good" news?

TECs will be required to have an FSB license, so their services will also grow.

Fine

From July 15, 2016, it is possible to eliminate the violation in advance and make a frank admission that a check or SRF was not issued; that they worked at an unregistered cash register; that the check was not broken. Then the company will be able to avoid fines.

The fine in 2016 was established by Article 14.5 of the Administrative Code:

Violation	Fine
No information required about the product	1500-2000 rubles (for citizens)
	3000-4000 r (for officials and SP)
	30,000-40,000 rubles (for legal entities)
Non-use of CCP	1 / 4-1 / 2 of the amount of settlement on a check, but not less than 10,000 rubles (for officials and individual entrepreneurs)
Non-use of CCP	3/4 - 1 amount of settlement on a check, but not less than 30,000 rubles (for legal entities)
Non-use of CCP (repeated violation)	disqualification for a period of one to two years (for officials and individual entrepreneurs)
Non-use of CCP (repeated violation)	administrative suspension of activities for up to ninety days (for legal entities and individual entrepreneurs)
Non-application of online CCP (from February 1, 2017, all)	1500-3000 r (for officials and individual entrepreneurs)
Non-application of online CCP (from February 1, 2017, all)	warning or 5000-6000 r (for legal entities and individual entrepreneurs)
Failure to issue a cash register check	2000 r (for officials and individual entrepreneurs)
Failure to issue a cash register check	warning or 10,000 rubles (for legal entities and individual entrepreneurs)

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws

(as amended by Federal Law of 03.06.2009 N 121-FZ (revised on 17.07.2009))

1. Sale of goods, performance of work or provision of services by an organization, as well as by a citizen registered as an individual entrepreneur, in the absence of established information about the manufacturer (performer, seller) or other information, the mandatory provision of which is stipulated by law Russian Federation, -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

(as amended by Federal law of 27.07.2010 N 239-FZ)

2. Non-use of cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three quarters to one size of the amount of the calculation carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

(Part 2 as amended by Federal Law of 03.07.2016 N 290-FZ)

3. Repeated committing of an administrative offense provided for in Part 2 of this Article, if the amount of settlements made without the use of cash registers amounted, including in aggregate, one million rubles or more, -

shall entail disqualification of officials for a period of one to two years; in a relationship individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

(Part 3 was introduced by Federal Law of 03.07.2016 N 290-FZ)

ConsultantPlus: note. The provision of Part 4 of Article 14.5 (as amended by Federal Law of 03.07.2016 N 290-FZ) regarding the use of cash registers in violation of the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash registers is applied from 1 February 2017 (Federal Law of 03.07.2016 N 290-FZ).

4. The use of cash registers that does not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers established by the legislation of the Russian Federation on the use of cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions its applications -

(Part 4 is introduced by the Federal Law of 03.07.2016 N 290-FZ)

5. Failure to provide information and documents by an organization or an individual entrepreneur at the request of tax authorities, or submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

(Part 5 is introduced by Federal Law No. 290-FZ of 03.07.2016)

6. Failure to send by an organization or an individual entrepreneur when using cash register equipment to the buyer (client) of a cash register receipt or form strict accountability in electronic form or non-transmission these documents on paper to the buyer (client) at his request in the cases provided for by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of ten thousand rubles.

(Part 6 is introduced by Federal Law No. 290-FZ of 03.07.2016)

7. Violation by the operator of fiscal data of the legislation of the Russian Federation on the use of cash registers, expressed in a violation of the obligation to process and transfer fiscal data or the obligation to ensure confidentiality and protection of fiscal data -

(Part 7 is introduced by Federal Law of 03.07.2016 N 290-FZ)

8. Failure by the operator of fiscal data to fulfill the obligations established by the legislation of the Russian Federation on the use of cash registers, in the event of cancellation of his permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to forty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles.

(Part 8 is introduced by Federal Law dated 03.07.2016 N 290-FZ)

9. Submission by an organization of inaccurate information when seeking permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to thirty thousand rubles; for legal entities - from two hundred thousand to three hundred thousand rubles.

(Part 9 is introduced by Federal Law of 03.07.2016 N 290-FZ)

10. Failure by the operator of fiscal data to the tax authority of a notification about the conclusion of an agreement with the user for the processing of fiscal data, about changes in the information provided in the notification, or the termination of the said agreement, or the submission of such notifications in violation of the time period established by the legislation of the Russian Federation on the use of cash registers -

(Part 10 is introduced by Federal Law of 03.07.2016 N 290-FZ)

11. Failure by the operator of fiscal data to submit to the tax authority a notice of changes in the information provided when applying for permission to process fiscal data, or submission of such a notice in violation of the term established by the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

(Part 11 is introduced by Federal Law of 03.07.2016 N 290-FZ)

12. Any other violation by the operator of fiscal data of the requirements of the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

(Part 12 is introduced by Federal Law of 03.07.2016 N 290-FZ)

13. Sale by the manufacturer of cash registers and (or) fiscal drives of cash registers and (or) fiscal accumulator without including such cash registers and (or) fiscal accumulator in the register of cash registers and (or) the register of fiscal accumulator -

(Part 13 is introduced by Federal Law of 03.07.2016 N 290-FZ)

14. Issuance expert organizationcarrying out examination of models of cash registers and (or) examination technical means a fiscal data operator (an applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers, a knowingly false conclusion -

shall entail the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from five hundred thousand to one million rubles.

(Part 14 is introduced by Federal Law of 03.07.2016 N 290-FZ)

15. Failure to submit or submission with violation of the established time limit to the tax authority by an expert organization conducting an examination of models of cash register equipment and (or) an examination of technical means of a fiscal data operator (an applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the application cash registers, issued an opinion on the conformity or non-conformity of cash registers or technical means of the fiscal data operator (applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash registers -

(Part 15 is introduced by Federal Law of 03.07.2016 N 290-FZ)

Note. A person who voluntarily notified the tax authority in writing about his non-use of cash registers in cases established by the legislation of the Russian Federation on the use of cash registers, or about his use of cash registers that do not meet the established requirements, or about his use cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for re-registering cash registers and the procedure for their use established by the legislation of the Russian Federation on the use of cash registers, and who voluntarily fulfilled the obligation before the ruling on an administrative offense was issued, for non-performance or improper performance of which a person is brought to administrative responsibility, is released from administrative responsibility for administrative offenseprovided for in parts 2, 4 and 6 of this article, if the following conditions are met in aggregate:

at the time the person applied with the application, the tax authority did not have the relevant information and documents on the committed administrative offense;

the information and documents provided are sufficient to establish the event of an administrative offense.

(the note was introduced by the Federal Law of 03.07.2016 N 290-FZ)

Inspectors can check the CCP even without the head of the company.

Who applies

If you do not accept cash or plastic cards for goods (services), then cash register is not needed in any case and with any tax.

Not everyone is required to apply cash machine... On UTII (vmenenka) and with PSN (patent), the use of KKM is not necessary. Also, the use of KKM is not necessary in the service sector, subject to the issuance of SRF.

Details below.

For an online store and regular trade, you can use the same KKM (letter from the Ministry of Finance of Russia dated July 20, 2017 No. 03-01-15 / 46230).

Checking account

Under any tax regime, for non-cash transfers to the current account of an individual entrepreneur or organization, cash register is not needed. Such transfers can be carried out both with the help of payment systems and with PD-4 receipts in any bank where they are accepted, for example, in Sberbank. Such receipts can be printed and issued to both legal entities and individuals.

Cunning

If the client completely resists and does not want to go to the bank, then you can do it for him by paying on the receipt. To do this, you can take money from him, for example, by registering them as an advance. But this is not very convenient if there are many clients and the amount is small.

Voluntarily

Even if the use of a cash register is not necessary, it can be used for your own purposes (without registering with the Federal Tax Service Inspectorate and registering for maintenance). For example, in order to control sellers.

With PSN

Individual entrepreneurs and organizations that are payers of UTII tax can carry out cash settlements and (or) settlements using payment cards without using a cash register, provided that a document is issued at the request of the buyer (client): a sales receipt, a receipt or other document confirming the receipt of funds for relevant goods (article 2, clause 2.1. N 54-FZ ON THE APPLICATION OF CASH REGISTER EQUIPMENT IN THE IMPLEMENTATION OF CASH CASH CALCULATIONS AND (OR) CALCULATIONS WITH THE USE OF PAYMENT CARDS).

UTII sales receipt

title of the document;
serial number of the document, date of issue;
name for the organization (surname, name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
the name and number of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

UTII provision of services

When rendering services (works) on imputation, KKM, or BSO, or "another document confirming the receipt of funds for the corresponding product (work, service)" (54-FZ Art. 2. clause 2.1.) - the same sales receipt only for services.

This "other document" is the same as a sales receipt (see above), but instead of a product, a service is indicated there.

Simplified and OSNO

Services sector

Individual entrepreneurs and organizations on the STS and DOS can accept cash with the issuance of strict accountability forms (SRF) to individuals when providing services (54-FZ Article 2. Clause 2), but only the population, legal entities and individual entrepreneurs, SRF cannot be issued. With retail and wholesale trade it is impossible to issue SRF. Individual entrepreneurs and organizations can design and print forms themselves. It is impossible to print BSO on ordinary computers. You need to order forms in printing houses. You can print SRF yourself, provided that the technique used for SRF will meet the requirements for POS printer. You do not need to register with the tax SSO. It is necessary to keep a register of SRF.

In accordance with the Decree of the Government of the Russian Federation of 05/06/2008 No. 359, the BSO must contain the following details:

document name, six-digit number and series;

name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

location of the permanent executive body a legal entity (in the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a legal entity without a power of attorney);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

type of service;

the cost of the service in monetary terms;

the amount of payment made in cash and (or) using a payment card;

date of calculation and drawing up of the document;

position, surname, first name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

When filling out the form of a document, at least one copy must be provided at the same time, or the form must have tear-off parts, corrections are not allowed. Formation of document forms can be carried out using an automated system.

Trade

When trading cash on STS and OSNO, KKM is required.

KKM is not needed

Organizations and individual entrepreneurs can work without a cash register (cash desk) on any taxation system (including when accepting plastic cards) (according to the law on the use of cash register equipment when making cash settlements and (or) settlements with the use of payment cards item 3) carrying out the following activities:

lease (lease) of residential premises by an individual entrepreneur that belong to this individual entrepreneur by right of ownership
sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. The accounting of trade proceeds from the sale of newspapers and magazines and from the sale of related products is kept separately;
sale of securities;
sale of lottery tickets;
sale of travel tickets and coupons for travel in urban public transport;
providing food for students and employees of general education schools and educational institutions equated to them during training sessions;
trade in markets, fairs, in exhibition complexes, as well as in other areas designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, car dealerships, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods shopping places (premises and cars vehicle, including trailers and semi-trailers), open counters inside covered market premises for the sale of non-food products;
small-scale retail trade in food and non-food products (excluding technically complex goods and food productsrequiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from atmospheric precipitation, covered with plastic wrap, canvas, tarpaulin);
sales of tea products in the passenger carriages of trains in the assortment approved by federal body the executive power in the field of railway transport;
trade in kiosks of ice cream and soft drinks in bulk;
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waggled vegetables and melons;
reception from the population of glassware and salvage, with the exception of scrap metal;
the sale of objects of religious worship and religious literature, the provision of services for the conduct of religious rituals and ceremonies in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizationsregistered in the manner prescribed by the legislation of the Russian Federation;
sales at face value of state postage stamps (postage stamps and other signs applied to postal items) confirming payment for postage services.
Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the list approved by the body state power of a constituent entity of the Russian Federation can carry out cash settlements and (or) settlements using payment cards without the use of cash registers.
Pharmacy organizations located in feldsher and feldsher-obstetric points located in rural settlements, and separate divisions medical organizationslicensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements in which there are no pharmacy organizations can make cash payments and (or) settlements with the use of payment cards in the sale of medicines without the use of cash registers.
reception from the population of glassware and waste materials, with the exception of scrap metal, precious metals and precious stones;
repair and painting of shoes;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and the disabled;
sale by the manufacturer of folk art products;
plowing vegetable gardens and sawing firewood;
services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
From July 1, 2018: persons who sell milk and drinking water in bulk, drinking water in bulk through automatic payment devices, newspapers and magazines in paper form. In this case, the place of sale does not matter;
Since July 1, 2018: state and municipal libraries, libraries of academies, research institutes, educational organizations in the provision of additional paid services to the population related to librarianship;

Does an online store need a cash register?

The online store is (OKVED 52.61 Retail trade by order). Tax regime STS or OSNO. A cash register is required when accepting cash. You can use a portable device. When registering cash register in brackets, indicate "exit trade"

Do I need a cash register if I plan to receive all payments from clients through a payment aggregator (such as Yandex.Checkout or Robokassa) to the current account ??

CCP you don't need to buy. CCP is used only when accepting cash. In this case, customers pay through payment systems. Yandex became an OFD in 2017 and will probably comply with the law on Online KKM. Other systems can also be viewed. You get money to your current account.

Law

Federal Law of 22.05.2003 N 54-FZ
(as revised on 27.06.2011)
"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"

Article 2. Scope of application of cash registers

Article 3. Procedure State Register

Article 4. Requirements for cash registers, procedure and conditions for its registration and use

Article 5. Obligations of organizations and individual entrepreneurs using cash registers

Article 6. Obligations of credit institutions using cash registers

Article 7. Control over the use of cash register equipment

Article 8. Invalidation of certain legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 9. Additions to some legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 10. Entry into force of this Federal Law

May 22, 2003

N 54-FZ

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT APPLICATION

CASH REGISTER EQUIPMENT IN IMPLEMENTATION

CASH PAYMENTS AND (OR) PAYMENTS

USING PAYMENT CARDS

The State Duma

Federation Council

(as amended by Federal Laws of 03.06.2009 N 121-FZ (revised on 17.07.2009),

from 17.07.2009 N 162-FZ, from 27.07.2010 N 192-FZ, from 27.06.2011 N 162-FZ)

Article 1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

ConsultantPlus: note.

The classifier of cash registers used on the territory of the Russian Federation was approved by the GMEC decision on KKM dated 09.21.94 (Protocol No. 13).

cash registers used for cash settlements and (or) settlements using payment cards (hereinafter - cash registers) - cash registers equipped with fiscal memory, electronic computers, including personal computers, software -technical complexes;

cash settlements - settlements made using cash payments for purchased goods, work performed, services rendered;

fiscal memory - a set of software and hardware as part of cash registers, providing uncorrected daily (shift) registration and non-volatile long-term storage of final information necessary for full accounting of cash settlements and (or) payments using payment cards, carried out using control -cash equipment, in order to correctly calculate taxes;

fiscal mode - the mode of operation of cash registers, ensuring the registration of fiscal data in the fiscal memory;

fiscal data - fixed on control tape and in the fiscal memory, information about cash payments and (or) payments using payment cards;

The transition to online cash registers and the procedure for their use raises numerous questions from taxpayers. The answers to the most frequent of them were published by the Federal Tax Service for St. Petersburg.

Who switches to online KCP and when

Until 01.07.2018years on a new procedure for the application of CRE are obliged to switch:

- taxpayers providing services cateringhaving employees with whom they are concluded employment contracts;

- taxpayers UTII and PSN, carrying out trading activities, having employees with whom labor contracts have been concluded;

- taxpayers who trade using vending machines (with the exception of individual entrepreneurs operating through vending machineswho do not have employees with whom labor contracts have been concluded);

- taxpayers who had the right not to apply CCP in accordance with Federal Law No. 54-FZ as amended on 03/08/2015.

Until 07/01/2019 to the new generation CCP will be required to switch:

- taxpayers providing public catering services without employees, with whom labor contracts have been concluded;

- individual entrepreneurs on UTII and PSN, carrying out trading activities, having no employees, with whom labor contracts have been concluded;

- individual entrepreneurs operating through vending machines without employees, with whom labor contracts have been concluded;

- taxpayers providing services to the public (except for taxpayers providing public catering services, having employees with whom labor contracts have been concluded).

Incorrect VAT on the check

The individual entrepreneur on the simplified tax system, after the shift was closed, noticed that 18% VAT was erroneously highlighted in the check. What to do?

In this case, you should break through cashier's check with the sign of calculation "return of receipt", indicating the amount of the check in cash or electronic, as well as the rate and amount of VAT. Subsequently, the correct cashier's receipt should be punched out with the indication in the variable "VAT rate" - "VAT not subject to".

Such actions are provided guidelines on the application of the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20 / [email protected] "On approval of additional details of fiscal documents and formats of fiscal documents, mandatory for use."

KKT in the online store

The buyers of the online store are exclusively foreigners. Do I need to apply an online CCP? Yes, the tax authorities answered.

Federal Law No. 54-FZ does not contain any exceptions providing for the absence of the obligation to use CRE when paying for services by electronic means of payment by non-residents of the Russian Federation who are outside the Russian Federation. The use of CCP in this case is mandatory.

When making settlements using electronic means of payment, excluding the possibility of direct interaction between the buyer and the user, and the use of devices connected to the Internet and providing the possibility of remote interaction in the implementation of these settlements, must ensure that the buyer receives a cash register receipt or SRF in electronic form number or address emailspecified by the buyer prior to settlement. In this case, the user does not print the cash register receipt or SRF on paper.

It should be borne in mind that Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ) did not contain provisions exempting taxpayers who sell goods and services on the Internet through cash payments or settlements using a type of electronic means of payment such as a payment card.

Thus, when making payments on the Internet via electronic means of payment (except for payment cards), the use of which in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ) provided for the mandatory use of CCP, the obligation to apply CCP comes from 01.07.2018. When making payments using such an electronic means of payment as a payment card, it is necessary to use the CCP.

At the same time, CRE is not applied when making settlements using an electronic means of payment without its presentation between organizations and individual entrepreneurs.

Electronic wallets

Individuals pay for the company's services through e-wallets. Is an online checkout required?

Until 07/01/2018, you can not put it, they answered in the Federal Tax Service.

If an organization or individual entrepreneur, in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ), has the right not to apply the CCP, this right remains with them until 01.07.2018.

Acceptance of "cash" for reimbursement

The renters of the company's vehicles pay cash to its cashier as a refund for the sums for traffic fines in case of violation of traffic rules by the client.

Do I need to apply CCP? No, the UFNS answered.

Considering that the receipt of funds as compensation for losses incurred is not the receipt or payment of funds for goods sold, work performed, services rendered for the purposes of Federal Law No. 54-FZ, this receipt of funds does not require the use of CRE.

In this case, when posting cash to the organization's cash desk, a cash receipt order is drawn up.

STS and UTII

SP on the simplified tax system uses an online cashier, plans to start activities on UTII. Is it possible to "reregister" the UTII regime at this checkout or is it necessary to purchase a second checkout?

Federal Law 54-FZ does not contain a prohibition on the use of the same CCP for different types activities, the income from which is subject to taxation under different systems.

At the same time, clause 1 of Article 4.7 of Federal Law No. 54-FZ defines the mandatory details that must contain the cash register receipt and SRF, including information about the taxation system used in the calculation.

Thus, it is necessary to set up the CCP in such a way that it is possible to print on the cash register information about the taxation system that is applied by the taxpayer at the time of calculation.

At the same time, the UFTS recalled that individual entrepreneurs at UTII may not apply CCP until 07/01/2018.

Suspension of activity

If you suspend trade for several months and do not use CCP, do you need to notify the tax office?

No, the UFNS answered. However, some nuances must be taken into account.

If calculations are not made, there is no need to open a cash register shift daily, and tax notification is also not provided. However, before turning off the CCP for a long period, you should make sure that all punched checks have been transferred to the OFD, otherwise the fiscal drive will be blocked after 30 days.

Advances and sales

The organization received from the buyer a 100 percent advance payment for the goods in cash and issued him a receipt. What to do when shipping the goods against the received advance payment?

One more check needs to be punched, the UFNS explained.

Clause 1 of Article 4.7 of Federal Law No. 54-FZ defines the mandatory details that must contain the cashier's receipt, including the sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him - return receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return of the expense).

In the case of a full prepayment, prior to the transfer of the subject of settlement, a cashier's receipt with the sign of settlement "receipt" and the sign of the method of calculation "Prepayment 100%" should be punch out.

When the goods are shipped, which has been paid for in advance, the buyer is issued a cashier's receipt with the sign of settlement "receipt" and the sign of the method of settlement "Transfer on credit".

Return to the buyer by bank transfer

The organization satisfies the consumer's requirement to terminate the retail sale and purchase agreement and return the amount paid, and then refund the funds by wire transfer according to the bank account details specified by the consumer in the claim.

Is it necessary to use CCP in this case?

In the case of the calculation by electronic means of payment for the payment of the cost of the returned goods to the buyer, it is necessary to issue a cash register receipt with the sign of "return of receipt", the UFTS explained.

At the same time, in accordance with clause 9 of Article 7 of Federal Law No. 290-FZ, in the event that an organization or individual entrepreneur in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ) has the right not to apply CCP , such a right remains with them until 01.07.2018.

The purpose of any test purchase is to find violations and use them against us and our company. Therefore, be sure that the inspectors (police officers, FTS, trade inspection or other body) will do everything to make you commit the very violations that will enable them to fully exercise their legal rights.

The practice develops in such a way that often the police officers themselves or the tax inspectorate themselves provoke the seller to commit violations. For example, they refuse to accept a cashier's check, ask to fill out the back of an incoming cash order instead of a cashier's check, or even put money on the counter, pick up the goods and quickly leave in the hope that the seller will not punch the cashier's check.

There were even cases when, for a month, police officers regularly bought various goods in the same store, thus turning into regular customers, after which they provoked the store staff to commit any violations.

The main rule in this case is never lose vigilance and do not succumb to provocations!

Violations and liability

One of the most common violations identified during the implementation of test purchases by government officials is violation of cash discipline (non-use of cash register machines, violation of the order of conducting cash transactions, etc.).

You should always use cash registers when it comes to the sale of goods, works or services for cash or using payment cards (Art. 2 of Law No. 54-FZ of 22.05.2003 "On the use of cash registers when making cash cash settlements and (or) settlements using payment cards "). Moreover, we are talking here about absolutely all organizations, including wholesale companies, which in a single case sold the goods for cash.

Fines for non-use of KKM are imposed both on officials in the amount of 1,000 to 4,000 rubles, and on themselves legal entities in the amount of 10,000 to 40,000 rubles (Articles 14.5 and 14.15 of the Administrative Code of the Russian Federation).

When you can't do without KKM, and when ...

If your organization is engaged retailgoods, performs work or provides services to individuals, then you better buy, register and install a cash register immediately. In addition, it is necessary to instruct cashiers in detail on how to behave in all situations that may arise in practice. Since the employees of the regulatory (law enforcement) agencies will now become your regular guests.

If the share of customers paying in cash is small, and if they are for the organization rather one-time than permanent, then difficulties with the purchase, registration, installation, maintenance of cash register machines and increased attention from tax and law enforcement agencies can be avoided. Naturally, there can be no question of any violation of the law.

Agreement between citizens

There are several legal ways to accept cash receipts without using KKM that we want to offer you.

One of them is the receipt of proceeds under an agreement between two individuals. This method is well applicable for organizations that are engaged in the provision of services (performance of work). However, this method is applicable only to unlicensed services and works. Its essence lies in the fact that one of the parties to the contract is not our organization, but our employee as an independent individual who concludes the contract and will personally provide services. The employee will accept payment for the provision of services (performance of work) himself, while issuing an appropriate document (receipt of money).

Using this method pay attention to the following features.

Firstly, the key to its successful implementation will be a properly drawn up contract (sale and purchase agreement, service agreement, work contract or other agreement). Let your lawyer develop a special agreement for these purposes, in which he will indicate all the necessary conditions (including the provision of services or performance of work in person).

Secondly, take the money into your hands only after the client signs two copies of the contract (take one of which immediately for yourself), and also after the client picks up your receipt of receipt of money (be sure to draw up a second copy of the receipt, which will be kept by you just in case).

Third, if this client turned around and told you about the test purchase, do not be nervous and behave calmly. The law is on your side. When drawing up the test purchase act, be sure to indicate in it what is between you and this natural person a corresponding agreement has been concluded, a copy of which you can provide at any time. At the same time, you do not need to return the money; after signing the contract, it belongs to you.

Fourthly, if all is well and the client has not turned into an inspector, do not rush to throw out your copy of the contract. Put it in a safe place and let it sit for a while. You never know what can happen.

Order agreement

Another way of accepting cash without using a cash register is associated with the artificial exclusion of cash circulation, even if the client brought a whole suitcase of cash to your office. Its essence is the conclusion between the client and you (an employee of your company) an agreement of order for the deposit of funds through the bank to the company's current account (by transferring funds without opening a bank account). These legal relationships are regulated by Chapter 49 of the Civil Code.

In this case, the client (as a legal entity or individual) enters into an agreement with another individual (our employee), within the framework of which he instructs the latter to perform certain legal actions - to deposit funds to the specified current account without opening a bank account. Our employee, according to the same agreement, after the operation is completed, is obliged to provide the client with a receipt or a payment order with the bank's mark on the transfer of money to the specified details. Such an opportunity for banks is provided for by paragraph 2 of Article 863 of the Civil Code, as well as by the regulation of the Central Bank of 09.10.2002, No. 199-P "On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation ".

We are faced with such operations every month when we pay for an apartment, for home phone, utility bills, etc.

The key to the successful execution of this transaction is a properly executed contract, in which, among other things, it is necessary to indicate that the order will be executed by the attorney personally and that the contract is free of charge. In addition, there is no need to indicate any terms for the execution of the order in the contract, because such an agreement will be indefinite, which means that no one will be interested in why the money is not transferred to the organization's current account, but is in the safe (clause 2 of article 971 of the Civil Code of the Russian Federation) ...

Take the money (take it in hand) only after the client signs this agreement in two copies (take one of them immediately and put it in the safe), and also after you give the client a receipt for receiving money under the agreement.

Even if he takes out of his pocket a police officer's or Federal Tax Service's ID card, as well as a resolution or other document for a test purchase, you will prove to any higher authority, court, that the money from this friend was not taken for the sale of goods (works, services) , and under the contract of order.

In any case, remember: a police officer or tax inspection, understanding the consequences of these legal relations, will not sign such documents and, under a soft pretext, will refuse to conclude such a deal. Why should he just lose his money!

Online cash register - how to keep track of money when using it? About what has changed in this accounting and in documenting accounting transactions, read our article.

We offer our videos on how to make a return at the online checkout:

The essence of the process of implementing online cash registers

From 01.07.2017, cash registers of a new type - online cash registers, are mandatory for use by persons receiving cash proceeds, characterized by:

a higher degree of security of the sales data generated on them;
the ability to transmit this data in real time to the IFTS.

A number of changes were introduced at the same time:

in the list of persons obliged to apply the CCP;
the order of registration and use of cash registers;
register of mandatory details of documents generated by the cashier.

Read about how the change in the list of persons obliged to use the CCP affected the stages of introducing online devices into use in the article.

However, despite a fairly wide range of changes in the work with cash registers, the essence of these changes boils down to the fact that cash registers began to be used in cash payments, technically more high level... And it was precisely with this circumstance that most of the changes in the procedure for working with them were associated. These changes did not affect the accounting rules for the proceeds received through the cash register, despite a number of innovations in the documentary registration of some cash transactions. Therefore, the question of how to keep records at online cash registers has only one answer: in the same order as before. There are no innovations in it.

Changes in registration of documents at the checkout

A new approach to documents drawn up when using the CCP was indicated with the appearance in the law "On the Application of CCP ..." dated May 22, 2003 No. 54-FZ of the updated text of Art. 1, in clause 1 of which it is now indicated that when using cash registers one should be guided by:

by Law No. 54-FZ itself;
regulationsadopted in accordance with it.

That is, it automatically canceled the need for registration of the previously considered mandatory documents, uniform forms which were approved by the Resolution of the State Statistics Committee of December 25, 1998 No. 132:

Acts:

on the translation of the readings of cash meters to zeros (form KM-1);
on taking meter readings when transferring the cash register for repair (form KM-2);
on the return of money to customers (form KM-3);
about checking cash at the cash desk (form KM-9).

Logs:

cashier-operator (form KM-4), letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15 / 37692;
registration of meter readings (form KM-5);
accounting of calls of technical specialists (form KM-8).

Reference reports:

reference-report of the cashier-operator (form KM-6);
information about meter readings and revenue (form KM-7).

At the same time, the new documents that are related to cash payments made using online cash registers are approved by law No. 54-FZ (clause 4 of article 4.1):

shift opening report;
correction cash register receipt;
fiscal accumulator closure report;
operator confirmation.

Other documents have changed their form and requirements for details. With the use of the main cash document (check or SRF), it became possible not only to formalize receipts for the purchase, but also such operations as (clause 1 of article 4.7 of Law No. 54-FZ):

return of money to the buyer;
issuing funds to the client;
receiving funds from a client.

However, the changes in the documents drawn up for the cash register did not in any way affect the rules for maintaining documentation on the operating cash desk, approved by the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U. Therefore, it is still required to issue cash orders for receipts and losses (clause 4.1) and maintain a cash book (clause 4.6). In relation to cash proceeds, it will be mandatory to issue it on a daily basis according to an incoming order drawn up on the basis of a shift closure report generated on the online CCP, which is an analogue of the z-report created at the cash register with EKLZ.

Accounting for cash receipts

The proceeds received at the online cash register are reflected in the taxpayer's operating cash desk. This procedure is fixed by postings:

in retail trade that does not provide for conducting analytics by customers:

Dt 50 Kt 90.1;

in case of cash settlements with buyers who are legal entities or individual entrepreneurs, in respect of which accounting for analytics is important:

Dt 50 Kt 62 and Dt 62 Kt 90.1.

If settlements are carried out by means of a plastic card (that is, by a non-cash method), then account 57 is involved in the transactions:

Dt 57 Kt 90.1 or Dt 57 Kt 62.

Read more about using account 57 in the material "Posting debit 57 credit 57 (nuances)" .

Accounting for the return of money to the buyer for the goods

Refunds for the goods returned by the buyer are reflected in the accounting records depending on when the event occurred:

in the same tax period with the sale (and it doesn't matter if the day of the sale is the same as the day of return) - in this case, reverse transactions are used;
different tax periods - here the return in the period of its implementation will have to be reflected through non-operating income and expenses.

Separately from the receipt of proceeds, the return operation will be shown even if the return day coincides with the sale day, since Law No. 54-FZ (clauses 1 and 4 of article 4.1, clause 3 of article 4.3, clause 1 of article 4.7) requires a separate registration, storage and transfer to the IFTS of each document generated by the cashier.

Accounting transactions using reversal transactions will look like this:

accepted goods from the buyer:

Dt 41 Kt 76 (62);

money back made:

Dt 76 (62) CT 50 (51);

adjusted revenue:

Dt 76 (62) CT 90.1 storno;

corrections were made to write off the cost of goods sold:

Dt 90.2 Kt 76 (62) reversal.

If retail accounting is carried out at sales prices, then upon return, a posting will appear to restore the amount of the trade margin:

Dt 90.2 Kt 42.

If the tax periods of sale and return do not coincide, then in the last 3 transactions, instead of sub-accounts 90, account 91 sub-accounts with similar numbers will be involved.

With regard to adjusting the amount of VAT from sales (if the seller works with this tax), it should be noted that here, in accordance with the requirements of the Tax Code of the Russian Federation (clause 5 of article 171), a deduction will be required for the amount of tax corresponding to the amount of the refund. At the same time, the details of either an adjustment invoice or an expense cash order, which issued the money to the buyer, must be entered into the purchase book (letter of the Ministry of Finance of Russia dated 03.19.2013 No. 03-07-15 / 8473).

Since for the correct implementation of the deduction (indicating the details of the document giving the right to it), the amount of VAT must be reflected on account 19, it will be logical to reflect the amount intended for deduction:

Dt 90.3 Kt 19 reversal.

It, in essence, will replace 2 entries: for adjusting VAT from revenue (Dt 90.3 Kt 68 reversal) and for calculating the same amount of tax deductible (Dt 19 Kt 68 or Dt 68 Kt 19 reversal).

The deduction for the amount shown on account 19 on the date of its accrual will be made by the usual posting for it:

Dt 68 Kt 19.

Read more about the design of the shopping book in the article "What are the basic rules for filling out and maintaining a purchase book?" .

Accounting for other settlements with the client

Other cash settlements with a client at the cash desk may include:

payments for goods accepted for commission;
payment for recyclable materials purchased from the population;
distribution of winnings;
settlements under an agency agreement.

These are transactions of an expenditure nature, drawn up by posting:

Dt 76 (60) CT 50 (51).

The account number options in the debit portion of this transaction will depend on what is recorded in the accounting policy regarding the accounting for a particular payment. And in the credit part, for the situation of transferring money to a plastic card, account 51 will appear.

Accordingly, when the funds issued to the client are returned, a reverse posting will occur, in which account 57 will participate in settlements through a plastic card:

Dt 50 (57) CT 76 (60).

Read about the nuances of reflection in accounting for transactions under an agency agreement in the material "Features of the agency agreement in accounting" .

Outcome

The transition to the use of online cash registers is essentially a replacement of the previously used cash register with a higher level technique, which makes it possible to better protect cash data from changes and increase the degree of control of the tax authorities over them. It is with this kind of changes that the main aspects of updating the procedure for applying CCP are associated. Despite the fact that their consequence was the abolition of the obligatory use of some documents that were previously drawn up when using cash registers, these changes did not affect the procedure for reflecting transactions related to the receipt and withdrawal of cash through cash register offices in the accounting records. Therefore, accounting for the movement of funds that have passed through the cash register is carried out in the same manner.

Cash documents

The procedure for conducting cash transactions in the Russian Federation is established by the Directives of the Bank of Russia dated 11.03.2014 No. 3210-U. According to this document, cash transactions are drawn up by cash receipt orders (PKO), cash outflow orders (RKO). For each PKO and each RSC, entries are made in the cash book. This procedure will continue after the transition to new CCPs with the function of transferring data to the tax authorities.

The unified forms of cash documents are given in the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, which continues to operate at the present time and should be applied in the future - after the transition to online cash registers.

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 keeping a cash book.

If a separate subdivision of an organization receives or spends cash, it is also obliged to keep a cash book. Moreover, the presence or absence of a current account with a separate subdivision does not play any role (letter from the Bank of Russia dated 04.05.2012 No. 29-1-1-6 / 3255).

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

or tear-off copies of the cash book sheets - when the OP cash book is filled in by hand;
or second copies of the cash book sheets printed on paper - if the cash book of the OP is filled in on the computer.

In the head 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 at the cash desk at the end of the day should not exceed the limit set 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 keep any amount of cash at the cash desk.

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

Issuance and change of a bargaining chip

The current regulatory enactments governing the use of CCP do not provide for the presence of the balance of funds (small change and banknotes) in the cash box of the CCP neither at the beginning of the working day, nor 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 a cash settlement service for the amount of exchange, in which in the line "Issue" indicates the full name of the cashier-operator, and in the line "Basis" writes "For exchange".

If in trade organization If there are senior and ordinary cashiers, then the senior cashier gives out a small coin to cashiers-tellers. The amount of the bargaining chip indicated in the cash register is recorded by the senior cashier in cash book (form KO-4) and in the book of accounting 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 operate when using the online cash register.

Thus, as before, in the absence of a senior cashier for issuing a bargaining chip, an expenditure cash order is sufficient, and in the presence of a senior cashier, it is necessary, in addition to registering a cash register, to keep a book in the form of KO-5.

Fiscal documents instead of unified forms for CCP

Unified forms for CCP

To account for cash settlements with the population when making trading operations with the use of CCT, organizations used unified forms of primary accounting records KM-1-KM-9, approved by the Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132:

KM-1 "Act on the translation of the readings of the summing money counters to zeros and the registration of the control counters of the KKM";
KM-2 "Act on taking readings of control and summing cash meters when handing over (sending) cash register for repair and when returning it to the organization";
KM-3 "Act on the return of funds to buyers (clients) on unused cash vouchers";
KM-4 "Journal of a cashier-operator";
KM-5 "Journal of registration of readings of the summing cash and control counters of KKM, working without a cashier-operator";
KM-6 "Help-report of the cashier-operator";
KM-7 "Information about the readings of the KKM meters and the company's revenue", etc.

Since this regulation is not normative legal actadopted in accordance with Law No. 54-FZ, now, in the opinion of officials, it is not subject to mandatory application (letters of the Ministry of Finance of the Russian Federation dated 05.12.2017 No. 03-01-15 / 28914, dated 04.04.2017 No. 03-01-15 / 19821, dated 25.01.2017 No. 03-01-15 / 3482, dated 16.09.2016 No. 03-01-15 / 54413).

Consequently, organizations that use new online cash registers are not required to draw up certificates-reports of a cashier-operator (form KM-6) and keep a register of a cashier-operator (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation of 05/12/2017 No. 03-01-15 / 28914).

In connection with the entry into force new edition 54-FZ The Bank of Russia plans to amend Ordinance No. 3210-U. In particular, in the new edition of clauses 5.2 and 6.6 of the Rules for conducting cash transactions, it will be established that cash receipts (PKO) and cash receipts (CSC) must be drawn up on the basis of fiscal documents (as of March 1, 2017).

Fiscal documents

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

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

registration report;
report on changes in registration parameters;
shift opening report;
cashier's check (strict reporting form);
correction cash register receipt (correction strict reporting form);
shift closing report;
fiscal accumulator closure report;
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, were 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 shifts. Before the start of settlements using the cash register, a shift opening report is generated, and at the end of settlements, a shift closing report is generated. In this case, the CCP check cannot be generated later than 24 hours after the generation of the report on the opening of the shift (clause 2 of 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 is explained to the duration of the change by the capabilities of the fiscal accumulator. In the case when the shift exceeds 24 hours, the fiscal attribute of the document on the check of the cash register is not formed (paragraph 9, clause 1 of article 4.1 of Law No. 54-FZ).

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

Shift closing report

When the shift was closed, a Z-report was formed on the old cash register, which was the basis for making an entry in the KM-4 form ("Journal of the cashier-operator") (Appendix to the letter of the Federal Tax Service of Russia dated 10.06.2011 No. AS-4-2 / [email protected], letters of the Federal Tax Service of Russia for Moscow dated 20.01.2011 No. 17-15 / 4707, dated 20.04.2011 No. 17-15 / 38757). Based on the Z-report, a statement-report of the cashier-teller (KM-6) was drawn up and the data was entered into the journal of the cashier-teller (KM-4).

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

Data on the amounts of cash received by the cash register per shift are given in the shift closure report: the indicator "Total amount in receipts (SRF) in cash" in the "ARRIVAL" transaction counters variable of the "Shift totals counters" variable.

Please note that on the basis of one report on the closure of a shift, several PKOs can be formed, depending on the type of operation and postings that will be made in accounting when cash is posted to the organization's cash desk:

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 for 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 without fail (letter from the Ministry of Finance of the Russian Federation of 05/12/2017 No. 03-01-15 / 28914). Cash issued to the buyer from cash drawer KKT on the basis of a receipt issued when purchasing a product.

When issuing cash, the buyer needs to punch out a cash register receipt indicating the payment sign "RETURN of receipt". The act on the return of funds to customers (KM-3) does not need to be drawn up.

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

The data on the returned amounts are reflected in the shift closing report: the indicator “Total amount in receipts (SRF) in cash” in the variable “Counters of operations“ RETURN of receipt ”of the variable“ Shift totals counters ”.

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

Return of goods not on the day of purchase

Today, even the specialists of the Ministry of Finance of the Russian Federation do not know how to properly issue a refund for goods returned on a different day 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 05.12.2017 No. 03-01-15 / 28914, dated 01.03.2017 No. 03-01-15 / 11622). In none of their letters did the officials say that a return check must be made for any refund, regardless of the date the product was returned.

Since to date no new procedure for processing the return of goods has been approved, in our opinion, refunds for goods returned not on the day of purchase should be returned in the same manner.

Step 1. Based on the buyer's application for the return of the goods, it is necessary to issue a cash settlement service, in which the buyer signs his name, and give the buyer money from the main cash register (and not from the cash box of the cash register).

Step 2. Based on the 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 register, the cashier draws up the PKO for the full amount of the proceeds received by the cashier-operator, and the CSC for the amount of money returned to the buyer.

When returning a previously made prepayment, in our opinion, organizations should punch the CCP check, regardless of the date of its payment. Funds should be returned from the cash box of the KKT.

New procedure for applying CRE and CRF

Oksana Kurbangaleeva, Director of Successful Business Consulting LLC