In accordance with Federal Law No. 290-FZ, in the text federal law No. 54-FZ on the use of online cash registers, changes are gradually being introduced aimed at the phased transition of all organizations and individual entrepreneurs to the use of the latest cash desks at enterprises. Some of the changes came into force quite recently - from July 1, 2020. This will be discussed in this article about the use of CCP in medical organization.
The use of CCT in a medical organization - basic concepts
Before moving on to the issue of using CCP by medical centers, you should understand the basic concepts associated with online cash registers.
KKT (cash equipment)– electronic computing machines, other devices and complexes of devices capable of recording and storing fiscal data in fiscal drives, printing paper fiscal documents, generating fiscal documents, sending them to the Federal Tax Service through a fiscal data operator (OFD), with which the company entered into a contract for the provision of services. The cash desk must perform all the above actions in accordance with the requirements of Federal Law No. 54-FZ.
cash receipt- primary accounting document printed in paper form or formed in electronic form using a cash register at the time of settlement between the entrepreneur and the client, including information on the settlement, proving the fact of the transaction and meeting the requirements of Federal Law No. 54.
Automated system for BSO(forms of strict reporting) - CCP used for the purpose of generating BSOs in electronic form and for printing them on paper.
Form of strict accountability- a primary accounting document, which is equal in value to a cashier's check, printed in paper form or generated in electronic form using automated system for BSO at the time of making a cash or non-cash settlement between the taxpayer and the client for the services rendered to the latter. BSO must meet the requirements of the current version of law No. 54-FZ.
At the time of the settlement between the taxpayer and his client, it is necessary to issue cash receipt or a strict reporting form in:
- paper form;
- electronic form if the buyer has provided information about the number of the mobile device or e-mail before making the calculation.
The company may send the following information to the email address or mobile number:
- information identifying the BSO or check;
- data on email address on the Internet, where you can get information of interest about a check or BSO.
The use of cash registers in a medical organization - new requirements for the organization of the work of the cash desk
The use of CCP in a medical organization - the implementation of calculations in hard-to-reach areas
If a medical organization is located in a remote area included in a special list of remote areas (approved by the state authority of a constituent entity of the Russian Federation), it may not use cash registers on the basis of paragraph 3 of Art. 2 of Federal Law No. 54-FZ. However, there is a condition - if the buyer requires him to issue a document proving the fact of payment, it is necessary to draw up a strict reporting form, which would indicate:
- seller's signature;
- the details referred to in the text of par. 4-12 p. 1 art. 4.7 Federal Law No. 54-FZ;
- name of the medical organization;
- serial number of the document.
Similarly, the following medical organizations receive the right to refuse the use of CCP:
- Pharmacies located in feldsher-midwife and feldsher points, if they are located in rural areas.
- Separate subdivisions of a healthcare organization with a license to carry out pharmaceutical activities, if they are located in villages where there are no pharmacies.
Important! Medical institutions that use an automatic settlement device for settlements with customers, or sell excisable goods, are required to install CCPs at the enterprise in accordance with clause 8 of Art. 2 of Federal Law No. 54-FZ.
The use of CCP in a medical organization on UTII in the implementation of certain types of activities
When a healthcare institution pays tax under the UTII system and is engaged in any type of activity included in the list of paragraph 2 of Art. 346.26 of the Tax Code, receive the right to make payments (cash and non-cash) without the use of cash registers. From July 1, 2020, the old requirements for issuing a check, receipt or other document confirming payment cease to apply.
Medical organizations on UTII receiving income from the activities described in paragraphs. 1-5, 10-14 p. 2 tbsp. 346.26 of the Tax Code of the Russian Federation (for example, veterinarians) may not install cash registers only until July 1 of the current year.
Application of cash register equipment in a medical organization - settlements by means of electronic means of payment
Electronic means of payment - a means and / or method that enables the client of the money transfer operator to draw up, certify and transmit orders in order to transfer funds within the framework of the applicable forms of cashless payments using (clause 19, article 3 of Federal Law No. 161-FZ):
- electronic media of information;
- information and communication technologies;
- other technical devices.
When making payment by money transfer within the framework of the applicable forms of non-cash payments, the client's obligations to the seller are considered fulfilled in the amount specified in the money transfer order from the moment the bank confirms its fulfillment.
When making a settlement between the seller and the buyer using electronic means of payment (including those that exclude the possibility of direct interaction between the client and the owner of the CCP or the seller), the taxpayer is obliged to use the CCP from the moment the bank confirms the execution of the order to transfer the agreed amount by the bank.
Health care institutions that accept payments through electronic means of payment (except for payment cards), the use of which did not provide for the use of cash registers based on the provisions of Law No. 54-FZ in the old version, should start using cash registers from the beginning of July 2020.
Application of CCP in a medical organization - issuance of BSO
Starting July 1, 2020, medical institutions undertake to issue strict reporting forms to customers only if the following conditions are met:
- BSO must be formed directly at the time of settlement with the buyer.
- A strict reporting form is issued only when paying for services (the list will be formed by the Government of the Russian Federation), but not when paying for work and goods.
- BSO cannot be filled out manually, the document must be executed only in in electronic format.
- A strict reporting form can be displayed in paper form only if an automated system for BSO is used.
Legislative acts on the topic
| Federal Law No. 2300-1 of February 7, 1992 | On consumer protection |
| Federal Law No. 161-FZ dated June 27, 2011 | About the national payment system |
| Federal Law No. 54-FZ dated May 22, 2003 | On the use of cash registers in the implementation of cash settlements and settlements using payment cards |
| Federal Law No. 290-FZ dated July 3, 2016 | On Amendments to Federal Law No. 54-FZ |
Common Mistakes
Error: A settlement was made between two individual entrepreneurs by means of electronic means of payment without presenting it. In this case, CCT was used.
Privacy agreement
and processing of personal data
1. General Provisions
1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) is accepted freely and by its own will, applies to all information that Insales Rus LLC and / or its affiliates, including all persons belonging to the same group with LLC "Insales Rus" (including "EKAM Service" LLC) can obtain about the User during the use of any of the sites, services, services, computer programs, products or services of "Insales Rus" LLC (hereinafter referred to as the "Services") and in during the execution of Insales Rus LLC of any agreements and contracts with the User. The User's consent to the Agreement, expressed by him in the framework of relations with one of the listed persons, applies to all other listed persons.
1.2. The use of the Services means the User's consent to this Agreement and the conditions specified therein; in case of disagreement with these conditions, the User must refrain from using the Services.
"Insales"- Society with limited liability"Insales Rus", OGRN 1117746506514, TIN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushin St., 4, building 1, office 11 (hereinafter referred to as "Insales"), on the one hand , And
"User" -
or an individual with legal capacity and recognized as a participant in civil legal relations in accordance with the law Russian Federation;
or a legal entity registered in accordance with the laws of the state of which such entity is a resident;
or an individual entrepreneur registered in accordance with the legislation of the state of which such person is a resident;
which has accepted the terms of this Agreement.
1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of implementation professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; data on technical systems and equipment, including elements of software; business forecasts and details of proposed purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above) communicated by one Party to the other Party in written and / or electronic form, expressly designated by the Party as its confidential information.
1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, conclusion of contracts and fulfillment of obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other assignments).
2.Obligations of the Parties
2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.
2.2. Each Party will take all necessary measures to protect confidential information at least with the same measures that the Party applies to protect its own confidential information. Access to confidential information is provided only to those employees of each of the Parties who reasonably need it to perform their official duties for the implementation of this Agreement.
2.3. The obligation to keep secret confidential information is valid within the term of this Agreement, the license agreement for computer programs dated December 01, 2016, the agreement of accession to the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise agreed by the Parties.
(a) if the information provided has become publicly available without violating the obligations of one of the Parties;
(b) if the information provided became known to the Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;
(c) if the information provided is lawfully obtained from a third party without an obligation to keep it secret until it is provided by one of the Parties;
(d) if the information is provided at the written request of the authority state power, other government agency, or organ local government in order to perform their functions and its disclosure to these authorities is mandatory for the Party. In this case, the Party must immediately notify the other Party of the request received;
(e) if the information is provided to a third party with the consent of the Party about which the information is being transferred.
2.5. Insales does not verify the accuracy of the information provided by the User, and is not able to assess its legal capacity.
2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in the Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. "About personal data".
2.7. Insales has the right to make changes to this Agreement. When making changes in the current version, the date is indicated latest update. The new version of the Agreement comes into force from the moment of its placement, unless otherwise provided new edition Agreements.
2.8. By accepting this Agreement, the User acknowledges and agrees that Insales may send personalized messages and information to the User (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send marketing materials to the User related to the Services, to protect the Services and Users, and for other purposes.
The user has the right to refuse to receive the above information by notifying in writing to the e-mail address Insales - .
2.9. By accepting this Agreement, the User acknowledges and agrees that the Insales Services may use cookies, counters, other technologies to ensure the operation of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.
2.10. The user acknowledges that the equipment and software, used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.
Insales has the right to determine that the provision of a certain Service is possible only if the acceptance and receipt of cookies is allowed by the User.
2.11. The user is solely responsible for the security of the means chosen by him to access the account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under account of the User, including cases of voluntary transfer by the User of data for access to the User's account to third parties on any terms (including under contracts or agreements). At the same time, all actions within or using the Services under the User's account are considered to be performed by the User, except for cases when the User notified Insales of unauthorized access to the Services using the User's account and / or any violation (suspicions of violation) of the confidentiality of their account access.
2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User's account and / or any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently carry out a safe shutdown of work under his account at the end of each session of work with the Services. Insales is not responsible for the possible loss or corruption of data, as well as other consequences of any nature that may occur due to the violation by the User of the provisions of this part of the Agreement.
3. Responsibility of the Parties
3.1. The Party that violated the obligations stipulated by the Agreement regarding the protection of confidential information transmitted under the Agreement is obliged to compensate, at the request of the affected Party, the real damage caused by such a violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.
3.2. Compensation for damages does not terminate the obligations of the violating Party for the proper performance of obligations under the Agreement.
4.Other provisions
4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be made in writing and delivered personally or through a courier, or sent by e-mail to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be further specified in writing by the Party.
4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for the termination of other provisions (conditions).
4.3. The law of the Russian Federation shall apply to this Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement.
4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or by postal address: 107078, Moscow, st. Novoryazanskaya, 18, pp. 11-12 BC "Stendhal" LLC "Insales Rus".
Publication date: 01.12.2016
Full name in Russian:
Limited Liability Company "Insales Rus"
Abbreviated name in Russian:
Insales Rus LLC
Name in English:
InSales Rus Limited Liability Company (InSales Rus LLC)
Legal address:
125319, Moscow, st. Academician Ilyushin, 4, building 1, office 11
Mailing address:
107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC "Stendhal"
TIN: 7714843760 KPP: 771401001
Bank details:
In accordance with the Federal Law in force in the territory of Russia, all business entities entrepreneurial activity providing paid services to the population or selling consumer goods at retail are required to use cash registers when making settlements. technique (CCT). Such devices must be state registration, otherwise their use will be considered illegal. In the article we will consider the procedure for using cash registers.
What changes are expected for legal entities and individuals in 2017?
On July 4, 2016, the President of the Russian Federation approved amendments to Law FZ No. 54 “On the use of cash registers when making cash payments and (or) payments using payment cards”. The innovations introduced into the Federal legislation force all merchants-business entities to modernize the cash registers. devices or replace the equipment involved with new models.
It is worth noting that in 2017, commercial organizations and individual entrepreneurs will be allowed to use only those cash registers that have the ability to transfer sales data to the servers of the Federal Tax Service through OFD.
Rules for the use of cash registers for individual entrepreneurs and organizations
Entrepreneurs who fall under the Federal Law on cash registers will have to comply with its regulations:
- about each sold unit of goods, individuals and legal entities must transfer information (in electronic form) to the OFD (subsequently, fiscal data operators will transfer the processed data to the Federal Tax Service);
- register or re-register CCP within the time limits established by law;
- issue a fiscal receipt to each customer, etc.
What is the purpose of introducing CCP in the activities of individual entrepreneurs and organizations
The developers of the new Federal Law No. 54 expect the following from the changes made to the procedure for using cash registers:
- Maximize the level of civil liability among consumers, who will now be involved in the process of monitoring the work of business entities using cash registers.
- Conduct a detailed analysis of the settlements carried out between business entities and consumers, thanks to the use of an automated system.
- Timely identify risk areas in which administrative offenses most often occur.
- At any time, conduct more effective cameral checks of merchants-subjects of entrepreneurial activity.
Thanks to the Federal Law that came into force, business entities were able to register cash registers with the Federal Tax Service. technique without personal presence. They will not even have to transfer the CCP to the fiscals if they decide to conduct its electronic registration.
What are the legal deadlines?
Merchants-entrepreneurs should remember the terms that are determined by Federal Law No. 54:
| Content | Timing |
| commercial firms and individual entrepreneurs can voluntarily register the used cash register equipped with a certified FN (fiscal drive) | from 01/02/2016 |
| Mandatory registration of cash registers. equipment with the function of data transfer to the Federal Tax Service | from 01/02/2017 |
| Mandatory transfer of data on each sale through OFD | from 01/02/2017 |
| It is forbidden to install a new ECLZ | from 01/02/2017 |
| Only FN is allowed. | from 01/02/2017 |
| The requirements of Federal Law No. 54 must be observed by all business entities that fall under its regulations | from 01/02/2017 |
| The requirements of Federal Law No. 54 must be observed by all business entities that until that time were included in the preferential group of taxpayers | from 01/07/2020 |
Starting from February 1, 2017, all cash registers used in the Russian Federation. the equipment must transfer checks to the operator of fiscal data in electronic form. In accordance with the regulations of the Federal Law No. 54 (Article 2, paragraph 2), business entities are required to do the following:
- replace ECLZ with a fiscal drive;
- connect to the Internet cash desk;
- it is necessary to conclude an appropriate agreement with the operator of fiscal data;
- send checks electronically through the OFD from the date specified in the law.
What business entities are subject to the law?
The following categories of individuals and legal entities are subject to Federal Law No. 54:
- outlets selling goods at retail;
- establishments Catering(restaurants, cafeterias, etc.);
- filling stations;
- pharmacies;
- legal and notary offices;
- other business entities that carry out cash settlements with the population for goods or services (except for the preferential category).
Heads of commercial organizations and individual entrepreneurs can prepare for the entry into force of innovations: by upgrading existing cash registers or buying a new one.
Penalties for the absence of cash registers for individual entrepreneurs / organizations and officials
If organizations and individual entrepreneurs continue to operate the old cash registers in 2017. devices, they need to be prepared for unpleasant consequences:
| Content | Officials | Individual entrepreneurs and legal entities |
| If the checkout technique will be used in an unspecified manner | a fine from ¼ to ½ of the settlement amount (the amount must exceed 10,000 rubles) | a fine from ¾ to the whole calculation (the amount must exceed 30,000 rubles) |
| In case of systematic violation of the regulations of the Federal legislation | Ban on commercial activities for a period of 1-2 years | Suspension of activities for a period not exceeding 90 days |
| Use of cash registers. equipment that does not meet the requirements of the Federal Law | ||
| If the merchant-entrepreneurial operator does not provide the consumer with an electronic or paper check, even upon request | penalties up to 2,000 rudders (possible warning) | penalties up to 10,000 rudders (possible warning) |
| If the representatives of the regulatory authorities, an individual entrepreneur or commercial organization did not provide sales information and related documentation in a timely manner or not at all | administrative fine from 1,500 rubles. up to 3,000 rubles (maybe a warning) | an administrative fine of 5,000 rubles. up to 10,000 rubles (maybe a warning) |
Answers to frequently asked questions on CCP
Question number 1. In connection with the entry into force of Law 54-FZ (Article 2, Clause 2), many business entities will be required to maintain online cash registers from 2017. Which commercial firms and individual entrepreneurs do not fall under this category?
The changes made to the Federal legislation provide for a phased transition to online cash registers. Cash register. the technique may not be used by business entities that conduct business and, accordingly, carry out settlements with clients in hard-to-reach or remote areas (except for urban settlements and regional centers). Instead of fiscal receipts, they should issue documents to buyers (for example, BSO forms) confirming the fact of payment for the goods.
Question number 2. If an individual entrepreneur on a simplified taxation system who provides hairdressing services on the basis of a patent (does not use a cash desk) plans to carry out retail cosmetics, should he apply CCT?
Federal Law No. 54 clearly states that all business entities that sell goods or provide services for cash are required to use equipment registered in the State Register of cash registers in their work. The law makes an exception for certain categories of taxpayers, in particular for legal entities and individuals working on a patent or using the UTII regime (this benefit will only be valid until 07/01/2020).
Question number 3. When will you need to switch to using online cash registers?
Despite the fact that Federal Law No. 54 entered into force in July 2016, business entities must make the transition to the new rules for using cash registers from 02/01/2017.
Question number 4. If in February 2017 an individual entrepreneur brings an ordinary cash register for registration, will he be denied registration?
If a business entity has not upgraded its CCP by February 2017, then he will not be able to register it. In any case, he will have to buy either a new online cash register or upgrade old apparatus. This must be done no later than July 1, 2017.
Question #5. If an individual entrepreneur resides and exercises commercial activity in an area where there is no possibility to connect the Internet, how should he deal with CCP in 2017?
Legislators foresaw this moment and allowed individuals and legal entities in regions with no Internet coverage to use the old cash registers. devices. A list of such districts will be published in specialized mass media soon.
Benefits of using CCT
Business entities will receive a lot of benefits from the entry into force of Federal Law No. 54. This can be seen in several examples:
If commercial firms and individual entrepreneurs comply with all the requirements of the Federal legislation, they will be able to minimize the annual costs of maintaining control cash desks. technology. According to experts, over 6 years of using new cash registers, their costs will decrease by 35%.
Transition to new rules for the use of cash registers. technology will allow organizations and entrepreneurs to get rid of tax audits. Starting in 2017, the Federal Tax Service will be in automatic mode receive all information regarding the goods sold or services rendered.
Conclusion
Each business entity that provides services to the public or sells retail goods for cash is obliged to comply with the requirements of Federal Law No. 54. In this case, legal entities and individuals will be able to avoid serious problems with the Federal Tax Service, which for any violations cash discipline applies heavy penalties. If commercial firms and individual entrepreneurs ignore the requirements of the law that has come into force, they will be held administratively liable.
A cash register, according to Federal Law No. 54, must be present for every entrepreneur conducting cash transactions. Some businessmen believe that it is very difficult to use the device and it will not work to master it on their own. But this is not so - it is worth figuring it out once, and you will be able to work on almost any CCP models. We will tell you about how to use cash register: there is nothing difficult in this.
General rules
Before using the cash register, be sure to read the instructions. It contains all the keyboard shortcuts and the rules for punching checks. Remember that at the end of the day it is necessary to “zero out” the cash register, withdrawing all the cash earned during the day from it and filing the report into the cash book.
The rules for using the cash register are quite simple.
Who can work with KKT?
Only those people who have concluded an agreement on full liability with the business owner (or the entrepreneur himself) can work with the cash register. Also, they must learn how to properly operate the cash register at least at a minimum level (knock out checks, reset the machine). You can get training at the KKT maintenance center.
Note:before starting the work of the cash desk, the individual entrepreneur or the director of the store, together with the cashier, must open the drive and counter of the cash register, knock out the reporting check and check the coincidence of the amounts for the last day with the control journal of the teller.
The director's responsibilities also include:
- entering the exact readings of the device into the cash book, certifying the results with your signature;
- registration of the beginning of a new control tape (it indicates the number of the cash register, the date of the beginning of its use and the indications of the control register);
- issuance of keys from the drive and the device itself to the responsible person;
- issuance of small bills and coins to the cashier for change;
- providing employees working with the device, cash and ink ribbons.
Responsibilities of a cashier
Before starting work, the cashier must:
- check the operability and integrity of the cash register blocks;
- adjust the date and time, check if the cash register is reset;
- before starting work, you need to knock out a couple of zero checks by checking the operability of the printing mechanism;
- at the end of the working day, reset the cash register and hand over the cash to the director.
The rules for working with cash registers may differ - study the instructions
How to work with KKT
Let's see how work with a cash register: step by step. First of all, turn on the device. Some devices are turned on by a button on the rear panel, some by turning the key to the REG position. Zeros should appear on the scoreboard: this means that everything is working fine. The further algorithm of work looks like this:
- Authorization. Some cash registers start working only after the employee is authorized. To do this, you will need to enter your service number and password, or use a special card.
- The sale is carried out by entering the desired amount. Enter the correct item price using the number keys. Then click the product classification button (usually they are divided into groups, for example: clothes, shoes, food). Some cash registers can read the barcode of products, automatically knocking out the correct amount. Then click the "Payment" or "Cash" button and the purchase will be carried out.
- If you have any discounts to the full price, then they can be knocked out directly on the device. Enter its full price, then select a product category, enter the discount amount and click the “%” button (for example, 15%).
- If you need to enter several different items in one receipt, then type their price and press the category key. Repeat this process until you have entered all the products, then click "Payment".
- A zero check is knocked out simply by clicking on the "Payment" or "Cash" button.
These are the simplest rules for using a cash register. You can learn more about complex operations in the instructions for your device.
Ribbon replacement
let's consider how to insert a tape into a cash register - this has to be done quite often, so it is necessary to bring this process to automatism.
Inserting the tape is easy: practice a couple of times and learn
Persons who have mastered the rules for operating cash registers to the extent of the technical minimum and have studied model rules. With persons admitted to work, an agreement on liability is concluded.
When you turn on the cash register for the first time, you must enter the POS printer programming mode and configure the necessary functioning parameters :
- Enter the current date.
- Program receipt header-name trade organization(pharmacies).
During the shift, the cashier-operator or other financially responsible person must:
- to carry out operations for entering amounts in accordance with the operating manual for this type of cash registers;
- for one buyer, determine the total amount of the purchase, services by reading the cash register indicator or using counting devices and name it to the buyer;
- receive from the buyer money for goods according to the amount called by the buyer, in next order :
- clearly state the amount of money received and put this money separately in front of the buyer;
- print a check - when making payments using cash register;
- name the amount of change due to give it to the buyer along with the check (at the same time, paper bills and change coins are given out at the same time).
Basic details of a cashier's check:
- name of company;
- serial number of KKM;
- serial number of the check;
- date and time of purchase;
- purchase price;
- sign fiscal regime;
- other data provided technical requirements to CMC, taking into account the specifics of their areas of application.
The KCM provides the following types reports:
- X reports(without cancellation) - reports on the current state of the cash register. The receipt of these reports does not cause any changes in the state of cash registers of KKM. When entering reports X data in fiscal memory are not entered;
- Z reports(with cancellation) - reports on the current state of the cash register with subsequent zeroing of monetary registers, except for those that are not resettable.
The reports generate only those operations that were performed. IN different types KKM provides certain types of reports, for example, a shift report, a report on cashiers, a report on departments (services); sales report through product (service) codes, hourly report, etc.
Checks for the purchase of goods valid only on the day they are issued to the buyer . If the buyer returns the check for any reason, then the cashier has the right to issue money on it only if the check has the signature of the head of the organization or his deputy. Money on unused checks is returned to customers by the cash desk that issued the check.
At the end of the shift, the cashier, together with the administration, draws up an "Act on the return of money to buyers on unused cash receipts", which lists the numbers and amounts of each check. After that, the checks are paid off, pasted on a sheet of paper and, together with the act, are submitted to the accounting department.
The amount under the act on the checks returned to customers is entered in the "Journal of the cashier-operator". It also indicates the number of zero checks printed per day. When the buyer returns the goods (except for the LP), as well as in case of erroneous typing on the check of the cash register of the wrong amount, a "reversed" check is issued.
These operations should be formalized as follows. Return to buyer Money occurs upon presentation of a product (except for medicinal products) and a document confirming its purchase at a pharmacy, i.e. cash register receipt. Upon receipt of the goods and the issuance of money, the buyer is issued a receipt, and the buyer in his application indicates the reason for the return. The application is also signed by persons authorized by the head to accept the returned goods and issue funds.
When issuing a "reversal" check, a situation may arise when the proceeds for the current day, reflected in the cash register, turn out to be less than the amount that the buyer should receive for the returned goods. In this case, the return of funds to the buyer must be carried out through the main cash desk of the pharmacy by issuing an expenditure cash warrant.
If the cash register punched a check for the wrong amount, the erroneously issued check must be reversed, after which an act is drawn up, which indicates the check number, amount and reason for the error. The explanatory note of the cashier who punched this check must indicate the reason for the error, after which the act is certified by members of the commission appointed by order of the director of the pharmacy.
Act, two checks of the cash register (erroneous and "reversal") and explanatory letter attached to the cashier's report for the day on which the error was made.
When accepting cash from a legal entity, in addition to the CCP check, an invoice and a receipt stub must be issued. At the end of the day, Z reports (with cancellation) and a control sheet are printed. cash tape. According to the readings of counters (registers) of departments at the beginning and at the end, the amount of revenue is determined. The amount of revenue must correspond to the readings of the cash totalizing counters and the control tape. It must match the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag and the data of the Z report.
After determining and verifying the actual amount of revenue, an entry is made in the book of the cashier-operator signed by the cashier and a representative of the pharmacy administration. The totals for the control tapes must be recorded in the sales book at the end of the day.
In the order on accounting policy, you can make a note that the totals for transactions with individuals taken into account in the sales book, and with legal entities- no, because they are issued an invoice, which is entered in the sales book.
Used control tapes are stored in a packaged or sealed form in the accounting department of the enterprise for 15 days after signing the results of the last inventory, and in case of shortage - until the end of the case. After the expiration of the established storage period, control tapes, printouts are handed over under the Act on their write-off (destruction) to organizations for the procurement of secondary raw materials.
When making cash payments, organizations and individual entrepreneurs are obliged to use cash registers only in cases of sale of goods, performance of work or provision of services, a number of legal facts or activities that do not involve the sale of goods, performance of work or provision of services, based on the provisions of the Federal Law , do not require the use of CCP.
In case of an error of the cashier-operator: - when entering the amount and the impossibility of redeeming the check during the shift, the unused check is activated at the end of the shift; - in issuing change to the buyer in the event of a dispute, the buyer has the right to demand that the administration withdraw the cash desk.
The cashier-operator has no right:
- remove the cash register without the permission of the administration;
- do not issue a cash receipt to the buyer;
If a cash desk is installed in the pharmacy department - at the workplace of a pharmacist (pharmacist), the duties of a cashier-operator apply to him.
Cashier -operatorhas the right to:
- during the shift, at the direction of the head or his deputy, change the code, apply stamps and imprints "Redeemed", "Account", "Control", etc.;
- receive printouts on the cash register (report X);
- change together with the programmer (operator) the cipher in the cash register.
Cashier -operator prohibited:
- work without a control tape or glue it in places of breakage;
- allow unauthorized persons to enter the cash register to the cash machine, except for the director of the pharmacy, his deputy, accountant, administrator on duty and with their permission technical specialist or a controlling person, to check the cash desk;
- leave the cash booth without notifying the administration and without turning off the cash machine, without locking the cash booth, cash machine with a key. If it is necessary to leave the cash booth, all keys (from the booth, the working key from the cash machine and cash drawer) must be kept by the cashier;
- independently make changes to the program of the cash terminal (for which the latter must be protected from unauthorized access).
The cashier should not have personal money in the cash register that was not accounted for through the cash machine (except for the money issued before starting work).
When the pharmacy is closed or upon the arrival of the collector if he arrives on schedule before the closing of the pharmacy, cashier must :
- prepare cash receipts and other payment documents;
- draw up a cash report and hand over the proceeds along with the cash report on the receipt order to the senior cashier (in small pharmacies with one or two cash desks, the cashier hands over the money directly to the bank collector).
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