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How to use cash registers

How to use cash registers (CCM)

A. The main provisions

The main normative - legal document governing the use of control - cash machines to provide cash payments to the public, is the Law of the Russian Federation from 18.06.93 N 5215-1 "On the Use of - cash machines to provide cash payments to people." Another situation is the fundamental document on the application of control - cash machines to provide cash payments to people, approved by the RF Government of 30.07.93 N 745 (as amended by the Decree of the Government of the Russian Federation from 07.08.98, N 904). The above documents define the main responsibilities of taxpayers in terms of control - cash machines (hereinafter - CMC) requirements used in the RF models of PFC, the right of tax authorities to monitor compliance with the rules of CMC, and liability as provided for violations of the above legislation. In addition to these normative - legal documents there are a number of other documents, one way or another affect the order of application of control - cash machines to provide cash payments to the public. Two. Who should apply the check - cash machine

Organizations - legal entities and their subsidiaries and other separate units and individuals engaged in entrepreneurial activities without forming a legal entity, in carrying out monetary settlements with a population in the event of exercise of trade or rendering of services required to apply the CCM.

In addition, individuals engaged in entrepreneurial activities without forming a legal entity, but at the same time not duly registered as a private entrepreneur (mainly represented by this category of citizens in the Republic of Tatarstan citizens and abroad), KCM should apply in the above cases.

Organizations and individual entrepreneurs engaged in cash transactions with other private entrepreneurs for goods sold and services rendered (mostly it concerns relationships in wholesale trade), are also required to apply the PFC (ie, discharge and delivery of hands on business owner - the buyer other documents confirming the payment is not enough). Three. Who is exempt from the mandatory use of CMC

Organizations and individual entrepreneurs shall be exempt from the mandatory application of PFC in carrying out monetary settlements with a population if they fall under the List of specific categories of organizations, enterprises, institutions, their subsidiaries and other separate units (including individuals engaged in entrepreneurial activities without forming a entity, in the case of exercise of trade or rendering of services) because of the specific features of their activities or whereabouts can make cash payments to people without the cash register, approved by the RF Government of 30.07.93 N 745 (as amended. RF Government Regulation from 02.12.2000 N 917). Including:

organizations and individual entrepreneurs in terms of providing services to the public, provided the issuance of Accounting documents that amount to checks on forms approved by the Ministry of Finance of the Russian Federation in coordination with the State Interdepartmental Expert Commission of Control - cash machines, with the exception of services for the carriage of passengers by taxi ( including the route). In the application documents of strict accountability is necessary to pay attention to the completion of all necessary details provided for this form of strict accountability of the document; organizations, enterprises, institutions, their affiliates and other subdivisions (including individuals engaged in entrepreneurial activities without forming a legal entity) in terms of: Sales of newspapers and magazines, as well as related products in the newspaper - magazine stands, provided that the share sale of newspapers and magazines in their turnover is not less than 50 percent and an assortment of related products approved by the executive authority of the Russian Federation, and the integration of trade revenue from the sale of newspapers and magazines and from the sale of related products should be conducted separately; sale of securities; sale of lottery tickets; selling tickets and passes for travel on public transport; nutrition students and staff of secondary schools and equivalent educational institutions during the training sessions; trade in markets, fairs, exhibition centers and other areas designated for trading, except in those areas are shops, pavilions, kiosks, tents, avtolavok, car dealerships, vans, buildings, container type, and other similarly equipped and provide screening and safety of the goods trade places (buildings and vehicles, including trailers and semi-trailers), as well as open market stalls inside the closed space in the trade of non-food goods. When assigning a shop in a particular category of objects of small retail trade should be guided by GOST 51303-99 P "Trade: Terms and Definitions"; raznosnoy small retail trade in food and consumer goods (except for technically sophisticated products and food products that require certain conditions of storage and sale in accordance with the Government of the Russian Federation on January 19, 1998 N 55) with hand carts, baskets, trays (including protected from precipitation frames, upholstered with plastic wrap, canvas, tarpaulin, etc.); Sales of passenger wagons of tea products in the range approved by the Ministry of Railways of the Russian Federation; sales in rural areas (except for the regional centers and towns) drugs pharmacy places in the doctor’s assistant - midwife points; trade in ice cream kiosks and soft drinks on tap, trading of tanks (beer, kvas, milk, vegetable oil, live fish, kerosene), the collapse of vegetables and melons; reception from the public and salvage glassware, except scrap; religious associations (organizations) that are registered in accordance with the laws of the Russian Federation, and their enterprises in implementing the objects of worship and religious literature in religious buildings and street kiosks, as well as the provision of services for conducting religious rites and ceremonies; establishment of postal communication in terms of the sale at a nominal cost of postage stamps (stamps and blocks, stamped envelopes and cards), designed to pay for postal services; organizations, enterprises, institutions, their affiliates and other subdivisions (including individuals engaged in entrepreneurial activities without forming a legal entity) in the case of a power outage, registered in the power supply organization, subject to the issuance of buyers (customers) in the form of receipts, designed and approved by the Ministry of Finance in consultation with the State Interdepartmental Expert Commission of Control - cash machines; credit institutions in the commission of banking services to the community in the Russian Federation. 4. Buying a cash register

When purchasing control - a cash machine, you must keep in mind the following points. On the territory of the Russian Federation are allowed to use only the CMC, which are allowed to use the State Interdepartmental Expert Commission on the check - cash machines (hereinafter - GMEK) and are included in the so-called state register ECR (hereinafter - the State Register). From time to time a number of models due to their obsolescence is excluded from the cash register or the State Register is limited to their life. Thus, when buying a cash register, which were in operation, you must specify the deadline by which permitted operation of control - cash machine of this model. In addition to the State Register, there is also breakdown PFC control - cash machines in accordance with the scope of their application. In this regard, there are models of control - cash machines which are suitable, we assume, for the trade, but at the same time, they can not be used in taxis and minibus taxis, gas stations, etc. Must be borne in mind that a significant amount of control - cash machines are being sought, and the tax authorities is one of the whole territory of the RF register of stolen cash register. When you purchase a cash register "with hands" you risk to buy a similar car with all the attendant adverse consequences for the buyer.

Based on the foregoing, the most reliable sellers of cash registers are the centers for maintenance and repair of control - cash machines (hereinafter - the TEC), or firms that are business partners and authorized representatives of the factories - manufacturers of CMC. Five. Signing a contract with TEC

At any control - the cash machine before commissioning should be a contract for maintenance and repairs to one of the registered TEC. Need to understand that independent repair CMC, which is an instrument of state control over cash flow, or repair of third parties that do not have permission to carry out such repairs is denied and the owners of cash registers that have committed such violations are brought to justice. 6. Register control - a cash machine in the taxation authority

After signing the contract for maintenance and repair of the cash register with one of the TEC must register it with the tax authority. Enterprises, organizations and institutions (hereinafter - organizations) to apply for registration in the CMC inspect the location of the MHC organization (legal address). If an organization has separate units (outlets), then check - cash machines, used in these units are registered in the Russian tax inspectorate at the location of a separate division. Individuals engaged in entrepreneurial activities without forming a legal entity, in case of their trading operations or services (hereinafter - the entrepreneurs), submit an application for registration control - cash machines in the local Tax at their place of residence. Join CCM produced by the tax authority no later than 5 days from the filing of the tax authority the application for registration. Taxpayers submit an application at the place of registration and control - cash machines in the form set out in Appendix N 3. The application shall be accompanied by: technical data sheet on the subject to registration check - cash machine (for active PFC system - with a mark of the company - manufacturer, vendor or CTS to install on this CMC allowed the application package); instructions (manual) for the tax collector; agreement with the owner of the CCM PFC service center (hereinafter - the TEC), which has a license to service this type of machine, or directly from the company - manufacturer of CMC for repair and maintenance of the CMC; certificate of tax registration; Journal of the cashier - £ teller. N CM-4 (log summarizing the testimony of monetary control and monitoring counters - cash machines working without a cashier - £ teller. N CM-5), tied together, numbered and bearing the signatures of the head, chief accountant and the seal of the organization; Journal of call accounting technicians and record work performed f. N CM-8.

The tax authority has the right to deny registration to the taxpayer cash register for the following reasons: PFC recorded is wanted; PFC recorded is not included in the State Register and the CMC is not authorized for use in the Russian Federation; recorded by the CMC is not intended for use in the industry (according to the classifier CMC used in the Russian Federation); CMC did not register at the location of the legal entity (separate subdivision of legal entity) or residence of an individual; the absence of a contract for maintenance and repair of CMC with TEC; inconsistency in the application data and data in the submitted documents; absence of visual control of PFC. Registration is accomplished by processing the necessary documentation with the inclusion of the fiscal regime CMC together with a representative of TEC.

Employee TEC: verifies the correctness of filling in all sections of the passport at the cash register; programming a print on the check; together with a representative of the tax authority produces activation of the fiscal memory; verifies the conformity of the product (for active PFC); fills in the passport section "Startup"; makes a mark on the means of visual inspection and certifies with his signature with the number of licenses, holds the imprint of Ice Cream; make an entry in the register call technicians and the registration of the executed works f. N CM-8.

An employee of the tax authority: enters a password to access the fiscal memory; removes the daily cash report and transaction counter (Z report); takes account of the contents of fiscal memory; checks in conjunction with a representative of CMC TEC serviceability and compliance software (available for active PFC); will record information about the CMC in the "Book of PFC account organizations’ ongoing work with the tax authority; signs the application for registration of CMC (stuck at it checks PFC) and the Journal of the cashier - teller, affix a stamp and date of inspection; returns the taxpayer submitted for registration of CMC documents.

The tax authority along with registration check - cash machine provides organizations CMC Registration Card with the tax authority (issuance of registration card is made after the painting of the taxpayer in obtaining it). 7. Some features of the operation of CMC 7.1. The procedure for making changes in registration documents CMC.

In the operation of duly registered in the registration documents of CMC at the request of the taxpayer is subject to change due to change of place of operation of CMC, the change in TEC maintenance and repair of CMC. Amendments made not later than the 5-day period from the date of application.

To make changes to the registration documents CMC taxpayer is the tax authority the following documents: Statement of changes in the registration documents in any form; CMC registration card; contract for maintenance and repair of CMC (when changing the TEC).

When renegotiation contract by the service to other PFC TEC organization submits an application to the tax authority to make changes to the registration card to change the CMC contract with TEC and represents: the contract; Journal of call accounting technicians and the registration of the executed works f. N CM-8; passport ECR, ECR registration card with the seal of the tax authority. After that, the tax authority shall issue a registration card with a cash register changes for the same registration number. Vacant PFC registration card filed in the case. 7.2. The procedure for issuing a duplicate registration cards CMC.

Obtaining a duplicate registration card carried by the taxpayer to replace PFC lost. Issue of duplicate registration card marked "duplicate" is made not later than the 5-day period from the date of submission of the application by the taxpayer in any form. 7.3. Procedure for logging cashier - teller.

During the operation the PFC according to standard rules and regulations of the Russian State Statistics Committee of 25.12.98 N 132 "On Approval of unified forms of primary records to mainstream trade" should be logging the cashier - teller. Journal of the cashier - teller is put on each cash register. 7.4. Procedure for registration of the cashier of the new magazine - teller instead of ends.

Taxpayer must submit to the tax authorities a new magazine cashier - laced teller, numbered, sealed, and the organization of a check with the testimony of money counters, shot at the end of the day (end of shift), on the basis of which carried out the last entry in an old magazine. 7.5. Penalties for improper registration of the cashier of the journal - teller and other accounting documents.

In accordance with paragraph 2 of Article 9 of the Russian Federation from 21.11.96 N 129-FZ (as amended on 23/07/98) "On Accounting" primary accounting documents accepted for registration, if it is in the form contained in the release of standardized forms of basic accounting documentation.

In accordance with the State Statistics Committee of the Russian Federation from 25.12.98 N 132 "On Approval of unified forms of primary records to mainstream trade" approved and effective from 01/01/99 following unified forms of primary records to record cash payments to people in the exercise of trade with the use of CMC: CM-1 "An act to transfer the cash counters summarizing the evidence on the zeros and the control register ECR counter"; CM-2 "An act to lift the reading test and the summation of cash counters at delivery (shipping) CMC for repair and return it to the organization"; CM-3 ’Act for the return of cash buyers (clients) on unused cash checks "; CM-4, "Journal of the cashier - teller"; CM-5 "reading log summarizing the cash counters, cash register and control, operating without a cashier - teller"; CM-6 "Help - Report cashier - teller"; CM-7, "Data on the counters and revenue PFC organization"; CM-8 "Magazine call accounting technicians and recording of work performed"; CM-9 "The act of verification cash fund."

Based on the foregoing, the conduct of in violation of the requirements of the journal cashier - teller is regarded as a legal entity accounting in violation of the established order and is the basis for attracting officials of the legal entity responsible in accordance with Sec. 1, No. 12 st. 7 of the Russian Federation from 21.03.91 N 943-1 (amended on 08.07.99 N 151-FZ), "The tax authorities of the Russian Federation" in the form of administrative fines - ranging from two to five times the minimum wage for each offender, and for the same acts committed repeatedly within a year after the imposition of administrative penalties - ranging from five to ten times the minimum wage.

In determining whether conduct in violation of the requirements of the journal cashier - teller sole proprietor tax authority is given written instructions about logging cashier - teller in accordance with the requirements. In the event of failure to comply with the tax authority individual entrepreneur held administratively liable in accordance with Sec. 3, No. 12 st. 7 of the Russian Federation from 21.03.91 N 943-1 (amended on 08.07.99 N 151-FZ), "The tax authorities of the Russian Federation" in the form of administrative fines - ranging from two and a half to five times the minimum wage. 7.6. Procedure for registration of an instrument of control and removal of evidence summarizing the cash counter at the time (sending) CMC for repair and return it to the organization f. N CM-2.

To send a cash register in the repair of the taxpayer is the tax authority:

act on f. N CM-2, in duplicate; Journal of the cashier - teller; CMC registration card; Passport (Form) CMC; a certificate from the TEC on the impossibility of reading of cash counters due to the failure of either PFC control - cash machine if you have the opportunity to remove her testimony; in failing to remove the evidence - a control strip for the last and penultimate day of the CMC before the crash. The control strip must be the last report summarizing the testimony of cash counters. If the cash register was broken during the day and no way to remove the evidence, it must be done manually - the summation of each purchase on a calculator. The results of the counting shall be recorded on the control tape by hand and certified by signature of the cashier and manager. After calculating the data logged cashier - teller and Form N-2 CM (string "main totalizer readings before it is sent in for repair").

Indications fiscal memory after repairs must be completed as a mechanic TEC acts must be signed by all parties - members of the commission (as before handing in for repair, and after it).

After repairing the taxpayer is produced by the tax authority the act f. N CM-2, accuracy of which is to verify the inspector, and the presence of the check with the readings of the counters after repair. The first copy is glued to the check remains in the tax inspectorate, the second issued to the taxpayer under the painting. 7.7. The main fault of control - cash machines.

Considered to be a faulty control - cash machine, which is: does not print, print illegible or incomplete prints on the check the following details; does not print, print illegible or incomplete print control strip, or other documents provided by the technical requirements for control - cash machines and fiscal (control) of memory; does not perform or performs with errors operations provided by the technical requirements for the control - cash machines and fiscal (reference memory); not possible to get the data contained in the fiscal (control) of memory needed to control the tax authority; uses software applications, non-GMEK to use a specific model of control - a cash machine (we are talking about active PFC system).

In addition, the technical requirements of a particular model of CMC may provide for other types of faults. Issued to the buyers (customers), check or deposit (chock) the document must necessarily reflect the following details: name of the organization; identification number of the organization - the taxpayer; the serial number check - cash machine; the serial number of the check; Date and time of purchase (delivery services); the purchase price (service); sign of the fiscal regime.

Necessary to draw your attention to the mandatory presence at the cash register imprint casing seal master TEC, which provides maintenance and repair of the CMC. At the same impression of the seal must also be recorded in the log form N CM-8 "Magazine call accounting technicians and recording of work performed." In the case of control - a cash machine without a stamp seal master TEC owner of CMC held accountable for the conduct of a cash settlement with a population without the use of CMC, ie, from 50 to 100 minimum wages. 7.8. Visual control on the cash register.

Visual inspection of the means used to control - cash machines are three-dimensional hologram. At the holograms that are used by general suppliers CMC, the image is written in the form of a circle whose center - a stylized drawing of cash register - but on the inside - The words "State Register" and four digits indicating the year of the control - general supplier of cash machines.

On holograms used maintenance centers CMC, the image is recorded in the form of a circle centered around a stylized image of the working cash register, and on the inner side - "Service" and four digits for the current year in which the check - Cash Machine put on maintenance service center.

For each hologram when it is applied to the manufacture of a serial number.

Holograms are installed on the side of the check - cash register facing the buyer (customer) in the production of cash payments with the use of the machine. Holograms general set of vendors in the sale or transfer of PFC in the rental companies or individuals engaged in entrepreneurial activities without forming a legal entity.

Holograms maintenance centers of control - cash registers are set by the centers for production of machines for maintenance, as well as during January - June of each year in the production of annual audits of their health. At the same time check - cash machines should have a hologram general contractor.

In the case of control - a cash machine without a means of visual control of the owner of the CMC held accountable for the conduct of a cash settlement with a population without the use of CMC, ie, from 50 to 100 minimum wages. 7.9. The order price tags hanging on traded goods.

The organization (employer) must ensure the availability of uniform and clearly defined in the established order of price tags on traded goods (price lists for services).

Requirements for registration price tags are set out in paragraph 19 of the Rules of the sale of certain goods approved by the Government of the Russian Federation from 19.01.98 N 55 (in the red. Regulations of the RF Government 20.10.98 N 1222 from 02.10.99 N 1104), whereby the seller required to ensure that consistent and well-designed price tags for each type of product is implemented with the name of the product, its varieties, the price per weight or per unit of product, a signature of the responsible person of the material or print the organization, the date of issue price tag.

These requirements do not apply only to the laying open of medicines and medical products sold in pharmacies and retail kiosks. In some cases, may be used instead of the price tags so-called price - sheets.

With regard to guidance on traded goods prices in conventional units (CU), the taxpayer must in an accessible place for the buyer to post information about the course used a conventional unit in relation to the ruble. 7.10. Procedure for the return of cash to customers on unused cash checks (including cash checks mistakenly punctured).

If necessary, a refund to customers (in case of failure to purchase, etc.) must be obtained from the buyer issued him a cashier’s check for the registration of an act of form N CM-3 (Appendix N 4). The certificate is made in one copy, and members of the committee, along with canceled checks, pasted on a sheet of paper, the organization shall be the accounting department and stored in documents for a given number. The amount of money returned to consumers (clients) checks decreased revenue fund and recorded in the Journal of the cashier - teller (Form N-4 KM). The act signed by responsible officials of the Commission as part of the head, head of the department (section), a senior cashier and cashier - teller of the organization.

This act also applies to the case of penetration to the CMC error checks.

It should be noted that in some models of control - provides cash machines operation "Cancel Operation" (or "Return receipt"), but despite these technical capabilities are not recommended because they are not covered by regulations. Eight. Removal from the register cash register with the tax authority

Removal from the register cash register with the tax authority carried out at the request of the organization or tax authority to unilaterally but with obligatory notification of the taxpayer at least 30 days prior to removal: at the request of the organization; Termination of the organization; at the expiry of CMC models specified in the State Register of CMC used in the Russian Federation; for lease or sale of CMC.

Upon removal from the registration of an organization submits an application to the tax authority for the signature of the head and chief accountant, certified by the seal of the organization. The application shall be accompanied by: Final check summing cash counters; Journal of the cashier - teller (log summarizing the testimony of money counters, cash register and control, operating without a cashier - teller); CMC registration card.

If theft or loss of control - cash machine removes the organization from the register cash register, presenting with: application for deregistration with the reasons; document from the internal affairs of the organization over the handling of theft CMC; control strip; Journal of the cashier - teller, and if necessary, and other documents requested by the tax authority.

After verifying the documents submitted tax authority shall deregistration CMC. 9. Control by the tax authorities for compliance with operating rules CMC

In accordance with current legislation the tax authorities have the right to verify the correctness of control - cash machines to provide cash payments to the public. Testing is performed on the basis of instructions for carrying out checks signed by the head of the tax authority. The audit report shall be drawn test, which reflects all the violations of legislation on the use of control - cash machines. In some cases, verification can be done in conjunction with staff of other regulatory agencies (Ministry of Internal Affairs, Tax Police, etc.).

In the case of violations, which include the responsibility of a fine, the taxpayer is invited to the tax authority to review the test results. When the audit staff of the tax authorities have the right to inspect documents relating to the use of control - cash machines to obtain the necessary explanations, references and information on issues arising during audits. 10. Responsibility for violation of legislation on the use of CMC

The current legislation provides for the following penalties for violations of the requirements of the Federal Law "On the application of CMC ...": for the implementation of monetary settlements with a population without the use of control - cash machine - a fine of from 50 to 100 minimum wages; for the use of faulty CMC - a fine of up to 57.1 from 28.6 the minimum wage; for the lack of price tags on goods sold - a fine of 14.3 to 28.6 the minimum wage; of non-refoulement or extradition of a check to the buyer for less than it paid - a fine of 10 minimum wages, but not less than 20 percent of the purchase price.

In case of repeated violations of the law of fact on the application of control - cash registers tax authorities may apply to the court for liquidation of the enterprise while the suspension of its activities related to cash settlements with the population, including a ban on the disposal of its funds in bank accounts .

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