How much does it cost to register a cash register with the tax office? Cash register: necessity, registration, application

All organizations and individual entrepreneurs selling retail for cash are required to use cash register equipment. According to Law No. 54-FZ of May 22, 2003, any cash register machine (CCM) is subject to mandatory registration with the territorial body of the Federal Tax Service. Responsibility for violating this norm is borne by: legal entities and individual entrepreneurs in the form of a fine of 30–40 thousand rubles, as well as directly by the head of the organization in the range of 3–4 thousand.

You need to understand that a cash register is not just a machine that knocks out receipts. KKM also maintains fiscal accounting, and the entire cash discipline of trading enterprises is completely regulated, starting from the moment of purchase of equipment. This is where the process of registering a cash register machine begins for an entrepreneur.

Step 1. Purchase of cash register

Before purchasing a cash register, it is worth visiting your tax office. The fact is that you can only register a cash register from the list included in the State Register of cash registers. The purchased device must be equipped with an EKLZ (protected electronic control tape). To ensure that your choice is correct, it is better to check the list of approved brands and models of cash registers with the tax office at the location of the company.

Where can I get KKM? The simplest solution is to contact the CTO (certified cash register technical service center). Employees of such centers are usually aware of all the nuances and requirements of local tax authorities. They will prepare the cash register for registration:

• install fiscal memory;
• they will issue a seal in the form of a holographic sticker;
• sign a contract for the maintenance of the device and its commissioning;
• fill out the necessary papers (technical documentation for the cash register).

You can purchase equipment directly from the manufacturer and sign a maintenance agreement with him, but then you will have to service it there too. It is not forbidden to buy a cash register from third-party companies and even from other companies, but in this case it is necessary to go to the central service center with the registration certificate to register the device and sign a service agreement. When picking up a used cash register from the previous owner, it is important not to forget to get a copy of the registration card from him with a record of the removal of the cash register from tax registration.

Step 2. Preparing documents

When the cash register is prepared for registration, it is necessary to draw up a package of documents to register the cash register.

1. A correctly completed application in the prescribed form (a sample must be requested from the tax office).

2. Documents for an individual entrepreneur or legal entity:

• original TIN certificate and photocopy;
• OGRN (certificate and its copy);
• documents confirming the rights to the premises where the device will be located.

3. Agreements with the central service center:

• for maintenance;
• for commissioning;
• stitched and numbered maintenance mechanic call log in the KM-8 form.

4. Documentation for CCP:

• technical passport (filled out by a CTO specialist);
• instructions;
• KKM version passport and additional list for it;
• passport for EKLZ;
• holographic service mark (a means of visual control, pasted in the central service center);
• sealing stamps (4 pcs., issued at the service center);
• invoices, receipts, etc., which confirm the fact of purchase of the cash register (this is not required, but may be requested).

Prepare all the listed documents in original and copies.

5. Cashier kit:

• appointment order;
• cash book (according to the KM-4 form, numbered, stitched, with the certification inscription of the chief accountant and seal).

6. You will also need to take with you:

• applicant's passport;
• seal (for a legal entity);
• power of attorney if it is not the head of the company who is sent to the Federal Tax Service, but his representative.

Since the rules in territorial inspections may vary, it is possible that the inspector will request a copy of the latest balance sheet or a certificate of absence of debts to the state. To avoid misunderstandings, it is better to clarify the list of all these documents in advance.

Step 3. Visit to the tax office

Before going to the tax authorities, you need to find out about the rules prevailing in a particular inspection. Registration of cash register machines with the tax office can be done either on a first-come, first-served basis (live or electronic), or on certain weekdays, and even strictly by appointment. The visit also needs to be coordinated with the CTO, since the presence of its representative will be necessary during the fiscalization procedure.

With a complete set of documents, the head of the organization or his deputy contacts the CCP registration department. The inspector, having examined the papers, sets a date for the fiscalization of the cash register (no later than 5 days from the date of receipt of the application).

Step 4. Fiscalization

On the appointed day, the cash register, filled with tape, with a power supply and cords, is delivered to the tax office at the agreed time. Fiscalization is carried out in a tripartite composition: an inspector, an employee of the central control center, and a representative of the company.

The technical engineer checks the integrity of the cash register and programs it: enters the company data (TIN, name), serial number of the device. The inspector sets a security code against hacking, then the central control specialist seals the case, fills out the KM-8 log and technical passport.

To check the settings, specialists punch a test check for 1 ruble 11 kopecks and print out a Z-report. Based on the results of fiscalization, the following documents are drawn up:

• notes are made in the cash register register about assigning an identification number to the machine;
• act on resetting the machine counters according to the KM-1 form;
• trial check;
• Z-report and fiscal report for 1.11 rubles;
• ECLZ report for a similar amount.

If it is not a cash register machine that is registered, but a stationary payment terminal, on-site fiscalization is carried out at the location of the equipment.

Step 5. Receiving a cash register card

After fiscalization, the inspector takes time (up to 3 days) to issue a registration card. Both the applicant and his authorized representative can receive the card and all previously submitted original documents.

How many days it will ultimately take to register a cash register machine with the tax authorities depends on the rules of a particular inspection. The registration itself takes 15–20 minutes; the rest of the time is taken up by queues and paperwork by a tax specialist. The official time frame within which the KKM registration card must be issued is 5 days from the date of receipt of the application and fiscalization. In practice, this period can be either 1–2 days or 10–14 (if the registration department works only 2 times a week or accepts by appointment). On average, it takes at least one working week to resolve the issue with the cash register.

In case of urgent need, you can speed up registration through the central service center: usually technical centers provide an urgent registration service for cash register equipment. As for the cost of registering a cash register machine, the main cost is the purchase of the device itself (from 10,000 rubles). An agreement with a central service center will cost 1.5–2 thousand rubles, which includes the preparation of technical documentation and magazines, a set of holographic stickers and a visit by a specialist to the tax office. If you entrust the registration of the cash register to the technical center engineers (without the presence of a company representative), the basic cost of the service can be safely multiplied by 2.

Then it is necessary to conclude an agreement with the fiscal data operator, through whom these fiscal data will be transmitted in electronic form to the tax authorities (clause 4 of article 7 of the Federal Law of July 3, 2016 No. 290-FZ). A list of fiscal data operators can be found on the Federal Tax Service website in a special section.

Step 3

Where to register an online cash register? The cash register must be registered with the tax office. The actual procedure for registering an online cash register begins with submitting an application for registering a cash register.

The Federal Law “On the Application of CCP...” dated May 22, 2003 No. 54-FZ provides that you can submit an application:

• on paper to any territorial tax office;
• in electronic form through a fiscal data operator;
• through the cash register account on the Federal Tax Service website in the personal account of an individual entrepreneur or the personal account of a legal entity.

However, given that the application form for registering a cash register has not yet been approved, it is currently not possible to submit an application on paper. Therefore, for now, cash register users only have the option of registering an online cash register with the tax office via the Internet. The most convenient option is to register the cash register remotely through the cash register account.

We talked in more detail about the application for registration of cash registers in.

Step 4

No later than the next business day after submitting an application for registration, the cash register user receives a cash register registration number from the tax authority (clause 3, article 4.2 of Federal Law No. 54-FZ of May 22, 2003).

Step 5

No later than the working day following the day of receipt of the CCP registration number, the organization or individual entrepreneur must:

• write down the received registration number, name of the organization or full name in the fiscal drive of the online cash register. Individual entrepreneur, information about the online cash register, incl. about the fiscal drive, and other information necessary to generate a registration report;
• generate a registration report;
• submit the CCP registration report to the tax office.

You can submit a CCP registration report:

• on paper;
• through the cash register office;
• through the fiscal data operator.

After processing the data, the Federal Tax Service will generate a cash register registration card. And we can assume that the registration of the online cash register with the Federal Tax Service is completed (

In addition to online registration of a cash register through your personal account on the Federal Tax Service website, you can personally contact any tax office in the country and register a cash register on the spot, as well as register a cash register from the personal account of the fiscal data operator. But in this article we will look specifically at registering an online cash register on the nalog.ru portal.

Before you start registering an online cash register, make sure that you:

• chose OFD and entered into an agreement with him

2. The Federal Tax Service verifies these applications using the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, as well as the CCP and FN registers.

3. If the verification is successful, then the cash register is assigned a registration number.

4. Fiscalization of equipment is carried out, that is, data is entered into the cash register: registration number issued by the tax office, data of the OFD and the user of the cash register. This can be done either by the cash register owner himself or by an external organization specializing in this activity.

For the first time, it is better to entrust the registration to a special organization, as there is a risk of making a mistake. And an error may lead to the need to change the fiscal drive.

5. Fiscalization parameters (FP or FPD) are transmitted through the Federal Tax Service website or on the OFD website.

6. The FP is checked to determine the correct operation of the fiscal drive.

7. Cash register registration cards with the signature of the Federal Tax Service are issued in electronic form.

Registering an online cash register: step-by-step instructions

Step 1 - submit an application on the Federal Tax Service website

To register a cash register, you need to go to your personal account on the website www.nalog.ru and select the section “Accounting for cash register equipment”. You will be taken to a page that has a button “Register CCP”. When you click on this button, the “Fill in application parameters manually” window appears.

Select the CCP model, indicate the address of the CCP installation location, the name of the installation location (name of the retail outlet where it is located). The installation location address must be selected from the FIAS directory.

Be prepared for the fact that not all addresses are included in the FIAS directory. Therefore, before you start registering a cash register, go to the FIAS website and check if the address of your outlet is in the directory. If there is at least a street on which the retail outlet is located, then you can register a cash register without any problems. If there is no street or address, then there may be a problem with online registration.

What to do if the street and address are not in the FIAS directory?

Ilya Korionov advises collecting all the title documents for this retail outlet, contacting the administration of the district in which the outlet is located, and submitting an application to include the premises in the FIAS address directory.

Next you need fill in the CCP parameters— indicate the serial number of the fiscal drive and the serial number of the cash register. All serial numbers of cash registers and serial numbers of fiscal storage devices are in the Federal Tax Service database. When you specify a number, an automatic check for the presence of the number in the database immediately starts. It also automatically checks to see if this number is registered to someone else.

Step 2 - introduction of special parameters for the use of CCP

If the verification is successful, you will proceed to the next stage of registering an online cash register on the Federal Tax Service website. A window will appear in front of you in which you need to select special parameters for using CCP.

Among the various parameters, there is one such as “KKT is intended to operate exclusively in offline mode.” This means that your retail outlet or place of business where you use cash register devices is located in an area remote from communication networks. The list of such territories is approved by regional legislation or by order of the regional government (on the website of the regional administration you can find a document listing such territories). If your cash register is located in such an area, then you can check the box indicating the parameter “Cash register is intended to work exclusively in offline mode.” Be careful: if you do not initially check the box, you will not be able to specify this parameter later.

Step 3 - select OFD from the list

After specifying the special parameters for the use of CCP you need to select a fiscal data operator. He is selected from the list, so you need to conclude an agreement with him in advance, even before registering the online cash register with the tax office.

Step 4 - entering the registration number of the cash register and tax identification number into the cash register itself

After selecting the operator, click the button "Sign and send". At this moment, you submit the form for verification by the Federal Tax Service. If it is successful, then on the site a window will appear with the registration number of the cash register, which will need to be entered into the cash register itself along with the TIN. This is done in administration mode or in service mode, depending on the cash register model. Be especially careful when entering numbers!

If, when entering the registration number and TIN, you make a mistake in at least one digit, then the fiscal drive “will become invalid,” that is, it can be thrown away.

Step 5 - filling out the “Report on registration of cash register equipment...”, printing out the receipt

After you enter the registration parameters into the cash register, it will print a receipt. It will indicate the parameters of fiscalization (FP or FPD) - 10 digits. Fiscalization parameters in the form of 10 digits must be entered on the Federal Tax Service website in the “Report on registration of cash register equipment...” window - in the line “Fiscal attribute”.

In addition, in the same window, you must indicate the number and date of the fiscal document in the line “Date, time of receipt of the fiscal document” (you take this information from the check).

Also the number of the fiscal document is indicated— this is the serial number of the check.

After filling in all the lines, click the button "Sign and send".

Step 6 - Receive your registration card

If fiscalization was successful, then you will receive a registration card signed with an enhanced qualified signature of the Federal Tax Service. Having a card in electronic form in your personal account on the Federal Tax Service website is enough to start working with cash register systems.

Ilya Korionov focuses attention on the following point: before receiving a registration card, it is technically possible to punch checks, but under no circumstances should this be done! If for some reason your registration fails, and a fiscal document appears at the cash register that was not transferred to the OFD (this will not be possible to do before registration!), then after 30 days the cash register will be blocked.

Step 7 - entering registration parameters into your OFD personal account

After receiving the registration card you need to specify the registration parameters in your OFD personal account. After this operation you can start working.

The most common mistakes in registering an online cash register

— Discrepancy between registration data and actual cash register settings

This error occurs when entering registration data on the Federal Tax Service website and at the cash desk itself. Technically, this data is not synchronized with each other, so you need to independently check that the data indicated on the website www.nalog.ru corresponds to what you indicated at the checkout. If the address of the installation location in the cash register does not correspond to what is on the website, the cash register will work, but you will violate the procedure for using the cash register.

— Incorrect registration number entered

An error here is unacceptable, since it leads to the fiscal drive failing.

— Incorrect indication of the OFD

An error often occurs when the OFD is changed: it is changed on the Federal Tax Service website, but not at the cash desk itself, or vice versa. In this case, the cash register will work, but the procedure for using the cash register will be violated.

— Frequent re-registration of the cash register (change of fiscal storage).

Let's figure it out together with Anna Solovyova, an expert on the Kontur OFD project at SKB Kontur

Where to begin

The old procedure for registering a cash register has been retained for now: you need to prepare an application on paper, collect a package of necessary documents, submit them to the Federal Tax Service, and also deliver the cash register itself there. Conveniently, you can now register a cash register at any territorial tax authority. Previously, this was only allowed at the inspectorate at the place of registration of an organization or individual entrepreneur as a taxpayer.

A new opportunity has appeared: you can go through the entire procedure for registering a cash register, from submitting an application to receiving a registration card, remotely - in your cash register account (personal account) on the Federal Tax Service website or in the service of the fiscal data operator (FDO). In practice, you can only register a cash register online on the Federal Tax Service website. In the near future, the department will provide such an opportunity to the OFD. Fiscal data operators will quickly add a new function to their services.

Total. Whatever approach to registering cash registers you choose, do not miss an important point. Depending on whether you equip it with a fiscal drive or transmit data through the OFD, assess the situation. It may be more profitable to immediately modernize the cash register.

Application - the first stage of online registration of the cash register

— address and name of the retail outlet where the cash register will be installed,

— model and serial number of the cash register,

— model and serial number of the fiscal drive.

— in offline mode, without transferring OFD data. All owners of cash register systems can work in this mode until February 1, 2017. This mode (without time restrictions) is also suitable for individual entrepreneurs and organizations located in areas remote from communication networks. They can use cash registers without transmitting fiscal data to the tax authorities through fiscal data operators (Clause 7, Article 2 of Law No. 54-FZ). Such organizations must transfer all data recorded in the fiscal drive to the tax authority only when replacing the fiscal drive;

— when organizing and conducting lotteries and gambling;

— when carrying out the activities of a bank payment agent/subagent and/or payment agent/subagent;

- for payments on the Internet. Online stores also indicate the website address;

— for delivery or distribution trade;

Total. If you did not transfer the OFD data before February 1, 2017, do not forget to change the cash register settings and re-register the cash register by this date.

Each transaction in which money was spent or received must be formalized as required by law, both for cash and non-cash payments.

If the payment is made by non-cash method, then the bank monitors compliance with the rules for working with funds. However, the vast majority of small businesses prefer cash payments; for this it is necessary to maintain cash accounting documents:

Cash book;

Cashier-operator's journal;

Cash report.

Organizing cash accounting correctly is quite simple. To do this, you just need to timely reflect the receipt and expenditure of cash in the accounting books. It should be remembered that you can only accept money from customers using a cash register, and in some cases, using strict reporting forms.

The cash register should be used for cash payments, both with citizens and with organizations and individual entrepreneurs, only after you register it with the tax office. To do this, you need to: conclude an agreement for the maintenance of a cash register (CMC) with a technical service center (TSC), carry out fiscalization of the cash register, purchase visual control equipment, etc.

The legislation of the Russian Federation allows organizations to use only certain models of cash registers, that is, those that are included in the state register. It lists all models that are allowed to be used. In addition to the register, there is also a cash register classifier, which provides which cash register models are intended for each field of activity.

Organizations selling cash registers are divided into two categories:

1) specialized sales firms;

2) technical service centers.

You can only purchase cash registers from specialized sellers, but after that you will still have to enter into an agreement with the central service center for maintenance.

It is more convenient to buy the device directly at the service center. This organization sells, services, and repairs cash register machines.

You can also buy a used cash register. Advertisements for the sale of used cash registers are given by companies that have ceased operations and are now selling off their property. You can only buy devices that the seller has deregistered with the tax office. As confirmation, he must give you a KKM registration card with a mark from the tax office stating that the device has been deregistered.

Both new and used cash registers must be accompanied by a version certificate, technical data sheet and visual control means (VIC). These are round holographic stickers. It is allowed to use a cash register that has:

1) ICS “State Register”;

2) ICS “Service”.

ICS “State Register” indicates that the model corresponds to the reference sample. ICS “Service Maintenance” indicates that the KKM is undergoing maintenance. This hologram indicates the year when the machine was put into operation and put into maintenance.

Penalties for using a cash register without visual control are not provided for by the legislation of the Russian Federation. Responsibility can only arise for non-use of the cash register.

Before registering a cash register, ask the tax office whether you need to purchase visual control equipment or not. Decree of the Government of the Russian Federation dated July 30, 1993 No. 745 established the requirement to equip cash registers with internal control systems.

Moscow and St. Petersburg have additional requirements. Thus, it is necessary to use additional self-adhesive seals purchased at the service center. Before registering cash registers, the tax authorities of these cities must check the presence of such seals. The seal consists of a main part and a tear-off control coupon (an identification number is provided everywhere). On the main part, the service center specialist indicates the date of installation of the seal and signs it. This part is pasted on the cash register.

To obtain a seal, you must submit an application to the service center and pay the cost of the service. The seal will be issued no later than 15 days from the date of payment. The seal is valid for one quarter.

Documents needed when purchasing a cash register:

After you have purchased a cash register and entered into an agreement with the central service center for maintenance, the cash register must be registered with the tax authority.

The cash register must be registered with the tax authority at the place of registration.

The following must be submitted to the tax office:

Application for registration of cash register;

Completed cash register registration card in two copies;

Power of attorney for the right to register a cash register (if the cash register is not registered by the head of the organization);

KKM technical passport (original and copy);

KKM version passport (original and copy);

Contract for maintenance of cash register machines at the central service center (original and copy);

Visual control tools (holograms);

The cashier-operator's journal in form No. KM-4 - it must have numbered pages, laced, certified with the seal of the organization, as well as the signatures of the director and chief accountant or individual entrepreneur;

Registration card with a tax office mark on deregistration (for used devices).

Tax authorities may also require other documents: originals and copies of the certificate of state registration of a legal entity and certificate of registration with the tax authority. In addition, you may also have to provide a copy of the lease agreement for the premises where the cash register will be installed.

From the moment the documents are received, the tax authorities are required to register the cash register within five days, and within the same period, a representative of the tax authority must check the machine.

Participating in the registration procedure are:

Employee of the KKM registration department of the tax inspectorate,

Technical service center specialist,

Representative of the organization.

As a rule, the tax authority sets certain days for submitting and receiving documents and fiscalizing the apparatus. First, the new cash register is fiscalized, because the cash register is purchased in a non-working (non-fiscal) mode, i.e. the counter that summarizes the daily revenue is not yet turned on. If you bought a used cash register, you will also have to go through the fiscalization procedure.

Fiscalization is as follows. The central service station specialist enters its serial number into the cash register’s memory, programs the name of the owner company and its tax identification number. The tax inspector then sets a digital password that protects the fiscal memory from hacking. This password is known only to the tax officer. Then the service center specialist seals the car, putting his seal. The date of sealing and information about the stamp imprint are recorded in the journal of form No. KM-8. After this, in the KKM technical passport in the “Commissioning” section, the central service specialist signs and indicates his certificate number.

Next, testing of the cash register begins. The notional amount is entered and the correctness of the details on the check is checked. The tax inspector enters a secret password and takes a trial report from the fiscal memory.

Upon completion of fiscalization, the tax inspector assigns a number to the cash register and makes an entry in the organization’s cash register book, which is maintained by the tax authorities. The tax inspector endorses the cashier-operator's journal (form No. KM-4), stamps it with the tax office's stamp and records the date of fiscalization. Then the tax inspector fills out the KKM registration card and endorses it from the head of the tax authority. This card must be located where the cash register is installed.

The registration card indicates the address where the cash register will be installed. If an entrepreneur has several stores (cafes, workshops, etc.), then it may be necessary to move the cash register to another location. This can only be done by first notifying the tax authority. The tax inspector will make an entry in his journal and make changes to the registration card. Otherwise, the organization will be held accountable.

If you have purchased a backup device that you plan to use while your cash registers are being repaired, you must notify the tax inspector about this in advance, who will make a corresponding entry on the registration card. This will allow the use of a backup device in any store (or any other location) owned by the organization.

To reduce taxes on the amount paid for cash registers, an important criterion is the type of activity of the organization. If the cash register is used only in activities subject to VAT, then the small enterprise has the right to deduct the entire tax. In this case, all standard conditions must be met: the device is put into operation, an invoice is received, where the tax amount is entered on a separate line - only in this case the “input” VAT can be deducted.

If a store sells both retail and wholesale, and retail trade is transferred to the payment of tax on imputed income, then cash registers are used both in activities subject to and not subject to VAT.

In this case, “input” VAT cannot be deducted. The “input” tax must be distributed in proportion to the cost of goods sold. That part of the tax that falls on goods whose sales are subject to VAT can be deducted. The remainder of the tax amount is included in the initial cost of the cash register. When calculating this proportion, they take the cost of goods sold for the tax period in which the cash register was put into operation.

Example 2.13. In April 2008, the LLC bought a cash register for its store for 17,700 rubles. (including VAT - 2700 rubles). Commissioning costs, consisting of fees for visual inspection equipment and programming, are equal to RUB 1,310. (including VAT - 200 rubles). The company's revenue this month amounted to 890,000 rubles: - 471,000 rubles. (including VAT - 71,848 rubles) - from wholesale sales (general taxation system); - 419,000 rubles. – from retail sales using cash register registers (UTII). The amount of “input” VAT that the LLC must include in the initial cost of the cash register will be 1,479 rubles. [(2700 rubles + 200 rubles) x 419,000 rubles: (890,000 rubles – 71,848 rubles)]. The remaining tax is 1,421 rubles. [(2900–1479)] – can be deducted after the cash register is put into operation. The LLC has established the same service life for the cash register in accounting and tax accounting – 6 years (72 months). It was decided to calculate depreciation in accounting and tax accounting using the straight-line method. The initial cost of the cash register is 17,589 rubles. [(17,700 rubles – 2700 rubles + 1310 rubles – 200 rubles + 1479 rubles)], i.e. the amount of monthly depreciation will be 244.29 rubles. .

Before handing over the cash register for repairs, the enterprise must take readings from the control cash meters and enter the received data into the report in form No. KM-2. This must be done because during repairs these counters may reset to zero. For the same reason, before the start of repair work and after its completion, the act must be endorsed by a tax inspector.

But in practice, most tax inspectorates do not require a report to be submitted to them before starting repairs, unless the malfunction is related to the fiscal memory unit or other devices that can cause control cash counters to be reset. The central service technician must check the condition of the fiscal memory unit and write down his conclusion in the report before starting the repair. Since cash registers last more than one year, they are taken into account as part of fixed assets, their cost is reflected in account 01 “Fixed Assets”.

In order to sell a cash register, it is necessary to deregister the cash register with the tax authority. An application requesting this is drawn up in any form. The following documents must be attached to the application:

KKM registration card;

Journal of the cashier-operator.

When deregistering a cash register, the organization must confirm that the readings of the summing cash counters are fully reflected in the cashier-operator's journal. To do this, attach the final check, punched on the same day when the application to deregister the cash register was submitted to the tax office. It is understood that, having entered the final receipt, the company no longer uses this cash register.

If a tax inspector wants to check the condition of the fiscal memory block. In this case, he goes to the enterprise (or the cash register is brought to the tax office) and takes readings from control cash counters. The data obtained must correspond to the entries in the cashier-operator's journal.

In a number of cases, before deregistering a cash register, tax inspectorates require the enterprise to set the readings of the summing cash counters to zero. This operation is carried out and documented in an act according to form No. KM-1 by a specialist from the Central Technical Service. The act must be signed by a tax inspector.

After checking the readings of the cash counters, the tax inspector gives the enterprise a cashier-operator book and a copy of the registration card with a note about the deregistration of the cash register.

If it was not possible to sell the KKM, and they decided to simply write it off, then you need to draw up an act for writing off the fixed asset. The act must indicate the reason why the cash register is retired (physical or moral wear and tear). The characteristics of the vehicle being written off are also given here: its make, service life, inventory and serial numbers, as well as the original and residual value. The act is drawn up after the cash register is deregistered with the tax authority.

You can work without a cash register when trading:

Newspapers and magazines;

Lottery tickets;

Tickets and coupons for travel on public transport;

Ice cream;

Non-alcoholic drinks on tap;

From tanks with beer, kvass, milk, vegetable oil, live fish, kerosene;

Waddled with vegetables and melons;

Food and non-food products from hand carts, baskets, trays;

Food products from open stalls in covered markets.

Entrepreneurs and organizations providing household services to the population can also pay in cash without a cash register. They are allowed to use strict reporting forms instead of a cash register.

It is impossible to accept money from organizations without a cash register, therefore, if clients include both individuals and legal entities, a cash register is necessary.

In a one-time transaction, it is more profitable for an individual entrepreneur not to buy a cash register, but to pay a fine. Responsibility for failure to use a cash register is provided for in Art. 14.5 of the Code of the Russian Federation on Administrative Offenses (CAO RF). The amount of the fine that can be collected from an official of an organization is from 3 thousand to 4 thousand rubles, from a legal entity - from 30 thousand to 40 thousand rubles.

The purchase of a cash register, as well as the costs of its registration and maintenance, will require more money. Moreover, the entrepreneur may not have to pay a fine, since inspectors have the right to prosecute only if no more than two months have passed since the entrepreneur violated the procedure for handling cash. This is stated in paragraph 1 of Art. 4.5 Code of Administrative Offenses of the Russian Federation.

Before starting work at the cash register, the cashier receives from the manager the keys to the cash register, the keys to the drive of the cash register and cash drawer, loose change and banknotes in the amount necessary for settlements with customers. The cashier signs the book of accepted and issued money.

The manager is obliged:

In the presence of the cashier, take readings from sectional and control counters and compare them with the readings recorded in the cashier-operator’s journal for the previous day;

Make sure that the readings match, enter them in the journal for the current day at the start of work and certify them with your signature and the signature of the cashier;

Draw up the beginning of the control tape, indicating on it the type and serial number of the machine, the date and time of start of work, the readings of sectional and control counters, certify the data on the control tape with signatures (yours and the cashier’s) and close the lock of the cash counters;

Conduct training for cashiers and salespeople in accordance with the Standard Operating Rules for Cash Register Machines.

If malfunctions occur in the operation of the cash register, the cashier is obliged to:

Turn off the cash register, call the manager, determine the nature of the malfunction;

In case of unclear reflection of the details on the check, non-issue of the check or breakage of the control tape, together with the manager, check the prints of the check on the control tape, sign the check, indicating the correct amount on the back, and after checking the absence of numbering gaps, sign the places where the control tape is broken. If the check does not come out, then you should receive a zero check instead;

If it is impossible to continue work due to a malfunction of the cash register, the cashier, together with the manager, formalizes the end of work on this cash register, as at the end of a shift, with a note in the cashier-operator's journal for this cash register about the time and reason for the end of work.

If it is impossible to eliminate the malfunction on your own, then a specialist from the central service center is called.

The cashier is prohibited from working without the control tape or gluing it in places where it is broken.

At the end of the working day or upon the arrival of the cash collector, the cashier must:

Prepare cash receipts and other payment documents;

Prepare a cash report.

After this, the manager, in the presence of the cashier, takes meter readings, receives a printout or removes the control tape used during the day from the cash register, signs the end of the control tape (printout), indicates on it the type and number of the machine, meter readings, daily revenue, date and time of completion of work . Indications at the end of the reporting day are entered into the cashier-operator's journal.

Based on the meter readings at the beginning and end of the day, the amount of daily revenue is determined. It must correspond to the readings of cash totaling counters and control tape.

The following details must be reflected on the cash receipt or insert document:

Name of company;

TIN of the organization;

Serial number of the cash register;

Serial number of the check;

Date and time of purchase;

Purchase cost;

Sign of a fiscal regime.

Checks are cleared simultaneously with the issuance of goods using stamps or by tearing in designated places. All checks punched on the cash register during the shift and not issued to customers (readings taken at the beginning and end of the working day, zero checks received when checking the operation of the printing mechanism) must be submitted along with the cash register report.

When working on a cash register, a cash register tape must be used and executed. A cash register tape is a document confirming the amount of cash received.

During the inter-inventory period, they are stored in packaged (folded and sealed) form. Control tapes must be destroyed within 15 days after the last inventory and verification of the product report. In this case, a tax inspector must be invited to prepare a fiscal report.

Cash register tapes are destroyed according to the act. The act must indicate:

Name of company;

Composition of the commission;

Readings of cash register counters;

KKM brand, year of manufacture and serial number;

KKM registration number;

Inventory period;

Receipt numbers, counter readings at the beginning and end of the tape;

Amount of revenue per tape;

Confirmation that the revenue is recorded in the cashier-operator's journal and capitalized in the organization's cash book.

At the end of the act they write: “During a random check of the compliance of the data of cash register tapes, cash reports, the cashier-operator’s journal, the organization’s cash book and the removal of the fiscal report using the tax inspector’s password for the specified period, no discrepancies were found.”

The act is drawn up in two copies: one for the tax office, the other for a small enterprise.

The withdrawal of a fiscal report using the tax inspector’s password is formalized by the Act on the transfer of the readings of summing cash counters to zeros and the registration of control counters of the cash register (form No. KM-1). This act is attached to the act for the destruction of cash register tapes.

For each cash register, the enterprise must create a cashier-operator journal according to the unified form No. KM-4.

The journal is used to record transactions regarding the receipt and expenditure of cash (revenue) for each cash register machine of the enterprise, and is also a control and registration document of meter readings.

The journal must be numbered, laced, sealed with the seal of the enterprise and signed by the manager, chief accountant and tax inspector.

Entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen. Blots in the journal are not allowed. All corrections must be agreed upon and certified by the signatures of the cashier-operator, manager and chief accountant of the organization.

The following indicators are recorded in the columns of the cashier-operator’s journal:

Date – day, month, year;

Last name, first name, patronymic of the cashier-operator;

Counter number;

Indications of the control counter that registers the transfer of summing money counters - meter readings in the “Z” mode, which increases by one when transferring summing money counters to zero;

Readings of summing money counters at the beginning of the working day (shift);

Signatures of the cashier and administrator confirming the readings of cash counters at the beginning of the working day (shift);

Readings of summing cash counters at the end of the working day (shift);

Signatures of the cashier and administrator confirming the readings of cash counters at the end of the working day (shift);

The amount of revenue for the day according to the readings of summing cash counters;

The amount of cash deposited at the organization's cash desk;

The amount of revenue from paid documents (when the buyer pays for goods by checks and other means of payment);

Total revenue;

Cash balance at the end of the day in the cash register;

The amount of shortages (surpluses) identified as a result of the inspection;

The amount of money returned to customers for unused checks in the event of a return of goods or a check mistakenly punched by the cashier-operator. In confirmation of this fact, an act on the return of money to buyers (clients) for unused cash receipts, drawn up in Form No. KM-3, is attached to the cashier-operator’s report;

Signatures at the end of the cashier's working day.

If the enterprise operates without a cashier-operator, that is, the seller accepts revenue from customers, then a journal is kept for recording the readings of the summing cash and control counters of cash register machines operating without a cashier-operator in Form No. KM-5.

The acceptance and delivery of money is recorded in the journal with the joint signatures of the head of the enterprise and a specialist working at the cash register machine. If there is a discrepancy between the results of the amounts on the control tape and the actual revenue, the reasons for the discrepancy are clarified, and the identified shortages or surpluses are entered in the appropriate columns of the journal.

At the end of the working day, a summary report is compiled on the readings of cash register counters and the organization’s revenue for the current working day. This report is compiled according to the unified form No. KM-7 (Information on meter readings of cash register machines and the organization’s revenue). The report is an appendix to the cashier-operator's certificate (form No. KM-6).

The senior cashier draws up a report (information) in form No. KM-7 daily and together with acts, certificates of form No. KM-6, cash receipts and expenditure orders.

In the form, based on meter readings at the beginning and end of work, revenue is calculated for each cash register; the organization’s total revenue is reduced by the amount of money issued to customers based on their returned checks. This amount is included in the information in accordance with the acts of form No. KM-3. The information is signed by the head and cashier of the organization.