Trading is impossible to imagine without a cash register. The interests of buyers and the particularities of the tax regime of the state require control over the trade process, for which cash registers are needed. The elimination of these orders is not planned in the future; moreover, the tax policy in Russia has been toughened in recent years, the role of cash registers is increasing. This is due to the fact that the market economy is crowding out the former Soviet, non-state sector is growing. Cash registers are one of the main tools of the state to control population incomes and, accordingly, to pay taxes. How does a cash register work?
What is a cash register?
The cash register is a model of office equipment, the activity of which is severely limited by Federal Law No. 54 of 2003. This is a leading legal document with which power financial institutions verify the process of settlements between a businessman and clients.
The most important feature of CCP (cash registers) is the principle of its operation, which enables tax officials to exercise control. We are talking about the presence in the devices of fiscal memory, the entrance to which is password protected. The prohibition code is familiar only to employees of the tax structure, so the businessman is not able to independently convert the information registered by the cash register.
Repair of cash registers is carried out in specialized organizations authorized by the state. But you can choose and install the device yourself.
Classic Cash Register
The Mercury 112 cash register has gained a place in the market due to its simplicity and usefulness. And a little later, another development was presented - "Mercury 115". The order of work on the new device was old, but the size decreased, it became possible to work on the battery, and not on the network, the new printer made it possible to receive checks on a more spacious tape. "Mercury 115" has become a practically popular cash register. The shops of the capital are 90% equipped with just such a reliable and the most popular device to date.
Then, the Mercury 140 cash register appeared. The device had great functionality, a wide screen, but the cost of the device was overpriced.
Among the presented types of cash registers, the last device of this series, Mercury 180K, deserves attention. All functions built into earlier models were abandoned, in addition, the model received a record minimum size. This box office easily fits in the palm of your hand. It was liked by businessmen whose activities lay in the field of mobile business. The device was easily fixed on the belt, it could be quickly brought into working condition. How does a cash register work?
Instruction manual
The principle of operation of the device greatly simplifies the work of a cashier with money. How does a cash register work? The cashier simply drives in the purchase amount, or this indicator is calculated automatically after scanning the barcodes of all goods and pressing the corresponding key. When paying in cash, a cash register opens for issuing change, when paying through a terminal - the device transmits data to a bank terminal, through which payment is made.
Who is temporarily exempted from the cash register in the framework of the new edition of Federal Law No. 54?
Despite the rigidity of the state with which it controls the income of businessmen, there is a whole category of individuals and organizations that, until recently, might not use cash registers. These are individual entrepreneurs and organizations that use UTII, companies operating on a simplified taxation system, private entrepreneurs using a patent taxation system.
The listed persons could not understand the work of the cash register and keep normal reporting on paper.
Timing Changes
In 2016, a new version of the Federal Law No. 54 was adopted, which reduced the number of “beneficiaries”. In particular, all of the above business structures and a number of other organizations designated by law, from 1.07. 2018 should carry out the installation of a cash register, moreover, with the possibility of transferring data from checks online. This is required to control cash management transactions by the tax structure.
Online booking offices
How does a cash register work online? According to the new version of Law No. 54, soon all trade in the country should switch to the use of cash registers in online mode. Cash register of a new sample:
- makes a qr code and a link on the check,
- sends electronic copies of checks to the OFD and to clients,
- has a fiscal drive in the case,
- works with accredited CRF without any difficulties.
All approaches to online cash registers are noted in the instructions for cash registers. These standards are strictly required to work with any cash registers from 2017. Online cash registers are not always completely new cash registers. Everything can be much simpler. After all, there are several types of cash registers. Many businessmen continue to operate devices purchased earlier.
New and already operating cash desks are included in a special register of KKT models and are marked by the Federal Tax Service.
The process of trading at the online checkout now looks like this:
- The client pays money for the purchase, the online cashier prints the check.
- The check is entered into the fiscal drive, where it is saved.
- The fiscal drive captures the check and forwards it to the OFD.
- The OFD receives a check and transmits to the fiscal drive a response signal that the check is fixed.
- OFD processes the data and sends information to the Federal Tax Service.
- When necessary, an employee of the company sends an electronic check to the client.
“Beneficiaries”
The following are exempted from trading using cash registers:
- representatives of small businesses working in the field of shoe repair;
- traders in unequipped bazaars;
- sellers of goods "with hands";
- kiosks with periodicals;
- Russians renting their housing;
- companies that work with cashless payments;
- credit companies working with securities;
- public transport workers;
- catering in educational institutions;
- religious organizations;
- sellers of handicrafts;
- stamp sellers;
- businessmen in areas that are difficult to reach (local authorities make a list of such territories).
Device selection
Most businessmen, under the new law, need to purchase and register new cash registers that are suitable for state requirements. Only equipment that is marked in the state register will be valid. The device must display in the receipt details that can be allocated in each direction of activity. Therefore, one must understand in what area KKM will be applied. The cost of cash registers also has a certain effect, since it has a different range.
To use the cash register equipment, you must enter into an agreement with a company that will provide technical support. Without this agreement, the device will not be registered. And without registration, this device cannot be operated. Eliminating cash register errors is also a task for the central heating service.
Cash Register Requirements
The cash register is used by the entrepreneur to conduct settlement operations and must comply with the following requirements:
- have a case with a serial number;
- a watch with a correctly set time should be fixed in the case;
- a mechanism for fixing fiscal documents (in the case or separately from the device);
- the device should provide the ability to set the fiscal drive in the housing;
- the device must transmit information to the fiscal drive located in the housing;
- the device must ensure the creation of fiscal documents in electronic form and their transmission to the operator immediately after entering information into the fiscal drive;
- print fiscal documents with a two-dimensional bar code (QR code of at least 20x20 mm in size);
- receive confirmation from the operator in the receipt of data that has been transmitted;
- the apparatus should provide the ability to obtain fiscal material contained in the memory for five years from the time the job ends.
The cost of a cash register with an Internet connection is on average from 25 to 45 thousand rubles. Serving fiscal data operators - from 3 thousand rubles. in year. This amount includes the repair of cash registers in case of breakdown.
Documents for equipment registration
To register a cash register you need the following documents:
- a statement of the approved form for registering a cash register;
- passport of the device obtained upon purchase of KKM;
- a maintenance agreement with a KKM supplier or with a central heating service provider;
Documents must be sent to the tax authorities by originals, otherwise they will not be accepted.
Individual businessmen (IPs) register a cash register at a tax organization at the place of registration. Companies should contact their place of registration. If there are separate subdivisions, and KKM is used in them, then registration is necessary in tax structures at the place of stay of the subdivisions. Large companies can have dozens of settlements.
If the documents are submitted by a representative of a legal entity, then there must be a power of attorney certifying the right of that person to perform certain actions on behalf of the organization.
Inspection of the cash register and its check
On a certain day, a new cash register with an embedded tape, power supply and cords must be brought to the tax authority. Fiscalization is carried out by a commission consisting of: a tax inspector, a central heating worker, a taxpayer representative. They check the data entered by the CTC employee in the cash register: full name of IP (company name), TIN, purchase price, date and time of its completion, check serial number.
Next, fiscalization of the cash register takes place, that is, its transfer to the fiscal mode of operation. An employee of the tax inspectorate introduces a special digital code that protects the fiscal memory from breaking, after which a specialist of the central heating system installs a seal on the cash register. The tax inspector must verify the correctness of the CCP, then register the device in the book of account, make notes in the passport and scientific passport, certify the journal of the cashier-operator and issue a registration card for the CCP. The cash register is ready for use and can be operated.
To analyze the settings, the commission takes a test check for forty-nine kopecks and receives a Z-report. Based on the results of fiscalization, appropriate records and documents are created:
- data in the register of KKM about receipt by the device of identification number are noted;
- the act of the lack of data from the device counters in the form of KM-1;
- test check;
- Z-report and fiscal report for forty-nine kopecks;
- EKLZ report for the same amount.
When it is not the cash register that is registered, but the stationary payment device, field fiscalization is carried out at the location of the device.
Re-registration
Re-registration of a cash register is necessary in case of:
- fiscal memory replacement,
- change of company name or full name of IP,
- change the address of the installation location of the device,
- change of central heating system.
To re-register a cash register, it is required to apply to the tax office with a statement drawn up in accordance with the form defined by the legislation, a registration card for the CCP, his passport, a conclusion from the central heating service (if any).
The tax inspector personally inspects the device for good condition, integrity of the case and the presence of seals, after which he makes a note on re-registration in the passport and registration card. It also requires the presence of a representative of the DHS and the taxpayer directly.
