Requirements for cash register equipment (CPT). Requirements for cash registers

Cash receipts and strict reporting forms are required details

The transition to online cash registers puts forward new requirements for both strict reporting forms (SSR). In order for them to properly certify acts economic activity, they are prescribed the following mandatory details:

• document title;
• shift number;
• date, time, place of occurrence business transaction(building address, number vehicle, website address, etc.);
• full name of the company;
• INN (SNILS);
• taxation regime applied in the activities of the company (OSN, simplified tax system, UTII, etc.);
• the nature of the transaction performed (inflow or outflow Money due to purchase, sale, payment of a penalty, etc.);
• name of the object of the transaction - goods, work, service;
• transaction amount and form of payment (cash or non-cash).

It is important to understand the details of key details cash documents:

Full name must be written on the cash receipt or BSO. the person who oversaw the purchase or sale transaction, as well as the details of the cash register itself (model, serial number).

TOPIC 1. INTRODUCTION. MONEY TURNOVER

Lecture No. 1. Money turnover. Cash payments. the federal law dated May 22, 2003 No. 54-FZ “On the use of cash register systems when making cash payments and (or) payments using payment cards.” Tasks of accounting for cash and settlement transactions

Money turnover

Money circulation is the movement of money when they perform their functions in cash and non-cash forms in connection with the sale of goods, payment for services, and making various payments (payment of salary, payment of taxes, refund). Base for money circulation serves the circulation of goods. In the sphere of circulation, money does not leave the sphere of circulation, but circulates again in accordance with its functions.

The sphere of money circulation includes:

Non-cash transfer through entries in bank accounts.

Cash circulation in the form of banknotes, in which individuals and legal entities participate.

Cash funds of any organization are a mandatory object of accounting and can be in the form of:

Cash on hand;

Cash in the current account and other bank accounts.

Cash payments

Cash payments are made using cash payment means to pay for purchased goods.

Cash payments are payments in which cash is actually involved. They are made by transferring banknotes and coins from one person to another person in fulfillment of a civil obligation (sale agreement).

Citizens can make cash payments among themselves and with legal entities without restrictions, when such payments are not related to the implementation of entrepreneurial activity.

Legal entities has the right to make cash payments not exceeding 100 thousand rubles.

Cash has different circulation. Cash in circulation is physically worn out.

Money leaves the sphere of circulation if it is attracted to the state budget.

Application of cash registers and procedure for conducting cash transactions

The mandatory use of cash registers in accordance with Federal Law No. 54 “On the use of cash registers” increases the efficiency of state control over money circulation in the field of trade and ensures the flow of funds, because allows you to accurately determine the actual revenue and profitability of each enterprise. The entry into force of new legislation regulating the procedure for using cash register systems when making cash payments and payments using payment cards has added a lot of difficulties for both sellers and buyers.

Control over the use of cash registers is assigned to the heads of local administrations and the state tax service.

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.” In accordance with the new changes to this law, a new bill with amendments has been issued:

1. Data from each check will be transmitted to the tax office via the Internet.

2. From February 1, 2017 to January 1, 2018, organizations will issue electronic checks to customers upon request, and from 2018, electronic checks will become mandatory, and paper checks will be issued only upon request.

3. Cash registers will become different. Instead of electronic cash tape, fiscal drives will be used.

4. The procedure for registering a cash register in tax office, it will take place online. Technical service centers, where previously it was necessary to register CCPs, are not designated in the new law.

5. Mandatory details of checks will change from 2026.

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” obligated registration of cash registers with the tax authorities , when making cash payments and settlements using payment cards, use a working cash register, sealed in the prescribed manner (in technical service centers), registered with the tax authorities and ensuring proper accounting of funds, recording settlement transactions on a control tape and fiscal memory, ensure storage and maintaining documentation related to the acquisition, registration and use of cash registers, ensure officials tax authorities inspecting the unimpeded access of cash register equipment (in translation, cash register equipment) used when making cash payments and payments using payment cards. CCPs are cash registers (cash registers), electronic computers, including personal complexes equipped with fiscal memory (for the tax office).

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.”

Currently, Federal Law No. 54 is in force - the law on cash register equipment. Organizations that use cash registers and payments using payment cards for cash payments must issue printed cash receipts to customers at the time of payment.

CCP included in State Register, is used on the territory of the Russian Federation in mandatory by all organizations and individual entrepreneurs when they make cash payments and payments using payment cards, in the case of the sale of goods.

The law on cash registers introduced the use of cash registers when making not only cash payments, but also when making payments using payment cards.

Organizations and individual entrepreneurs can make cash payments without using cash registers when providing services to the public, subject to the issuance of strict reporting forms instead of cash receipts. The law on cash registers establishes that individual organizations and individual entrepreneurs can make cash payments and payments using payment cards without using cash registers due to the specifics of their activities or the characteristics of their location. According to the law on cash registers, cash register models included in the State Register, which are subject to official publication, are used on the territory of the Russian Federation. In case of exclusion of previously used cash register models from the State Register, their further operation is carried out until the expiration of their standard depreciation period.

The Law on Cash Register Establishes the recording of settlement transactions on a control tape and fiscal memory. In a cash register, where there is no fiscal memory, there should be 2 tapes: control and check. New cash register models have an EKLZ - a secure electronic cash register tape - this is a hardware and software module as part of a cash register that provides long-term storage of registered information for the purpose of its further processing (for the tax office).

The law on cash registers, solving many issues with cash registers, provides specified documentation, during the initial registration and re-registration of cash registers, enter information into the fiscal memory and replace drives in the fiscal memory with the participation of representatives of the tax authorities.

Tax authorities monitor the completeness of revenue accounting, check documents related to the use of cash registers, receive the necessary explanations on issues during inspections, check the issuance of cash receipts to customers (test purchases are carried out by tax authorities, nothing can be sold without a receipt), impose fines established Code of the Russian Federation “On Administrative Offences”.

TOPIC 2. KKM. REQUIREMENTS FOR KKM

Lecture No. 1. State register of cash registers. Classification of CCP in accordance with

CCT classifier. Requirements for cash registers, procedure and conditions for it

Under cash register equipment, which is used when making cash payments and (or) payments using payment cards, refers to cash register machines equipped with fiscal memory, as well as electronic computers, including personal ones, software and hardware systems. This is provided for in Article 1 of Law No. 54-FZ. Only those models that are included in the State Register of Cash Register Equipment (hereinafter referred to as the State Register of Cash Register Equipment) are allowed for operation. This is stated in paragraph 1 of Article 3 of Law No. 54-FZ. The list of models approved for use and included in the State Register of CCPs is constantly updated.

Requirements to cash register equipment enshrined in paragraph 1 of Article 4 of Law No. 54-FZ. In addition, the technical characteristics and operating parameters of cash registers are defined in paragraph 3 of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 (hereinafter referred to as the Regulations on cash register equipment). So, cash register equipment used by organizations (with the exception of credit institutions) and individual entrepreneurs must:

Be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer. The mandatory nature of such registration is provided for in Articles 4 and 5 of Law No. 54-FZ;

Have a housing, fiscal memory, fiscal memory storage, control tape and a device for printing cash receipts;

Provide printing of cash receipts, uncorrected registration of information and non-volatile long-term data storage;

Ensure that information is recorded in fiscal memory, on a cash receipt and control tape in accordance with established standards technical characteristics and operating parameters;

Provide the ability to enter information into the fiscal memory during initial registration and re-registration with the tax authorities;

Provide the ability to display fiscal data recorded in fiscal memory and on the control tape;

Operate in fiscal mode;

Register in the fiscal regime on the cash register receipt and control tape the signs of such a regime, confirming the uncorrected registration of information on cash payments and (or) settlements using payment cards;

In the fiscal mode, block the recording of information in the fiscal memory, on the cash receipt and the control tape in the absence of signs of the fiscal mode;

Have a real time clock;

Be in good working order;

be provided technical support supplier or service center. On cash register equipment provided with technical support, a supplier or a technical service center, the “Service” sign is applied (on the side of the case facing the buyer, client). This is done annually. The sample sign was approved by order of the Ministry of Finance of Russia dated December 18, 2007 No. 135n;

Have an identification mark of the established type, containing the name of the KKT model and its serial number. The sample sign was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 352;

Have seal marks of the established type and operational documentation. The seal mark (irreversibly destroyed or deformed when trying to remove it or when opening or removing the casing of cash register equipment) is pasted on the cash register by the supplier or technical service center after checking the serviceability, replacement, repair or maintenance. A sample stamp seal was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 351;

Comply with the sample model named in the State Register of CCP;

Have the “State Register” sign, a sample of which was approved by Order of the Ministry of Finance of Russia dated December 18, 2007 No. 13bn. The specified sign is applied by the supplier to the machine body only if information about this model of cash register equipment is included in the State Register of Cash Register Equipment;

Have a passport. It reflects information about the cash register, including notes on its registration, re-registration and deregistration with the tax authority, commissioning, serviceability checks, repairs, maintenance, replacement of software and hardware, installation of visual control equipment, and affixing of stamps - seals and decommissioning of this equipment.

Press service of the Interregional Inspectorate of the Federal Tax Service of Russia No. 6 for the Belgorod Region

Requirements for CCP

Registration of cash registers, which does not ensure the transfer of information about the cash transactions OFD, from February 1, 2017 is not allowed with the exception of cash registers used in areas remote from communication networks (). Let us add that such areas are equated settlements, in which the population does not exceed 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

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New order The use of cash registers involves equipping all cash registers with fiscal drives (hereinafter referred to as FN), which are an analogue of electronic control tape protected (EKLZ), installed on cash register equipment of the previous generation. However, new devices not only allow you to store calculation data, but are also a cryptographic tool. Thus, before being sent to the tax authorities using the FN, fiscal documents are signed with a fiscal attribute key - an analogue of an enhanced electronic signature.

It is important to note that organizations and individual entrepreneurs using OSN or combining OSN and special modes are required to replace the FN once every 13 months. Organizations and individual entrepreneurs using the simplified tax system, PSN and UTII - once every three years. Moreover, users are required to store the FN previously used as part of the cash register system for at least five years from the date of termination of their use ().

Let us add that in the conditions of the deficit that has formed in the market fiscal drives The Russian Ministry of Finance has issued a clarification according to which entrepreneurs should not be involved in administrative responsibility for non-use of cash registers if they have accepted necessary measures to comply with legal requirements on the use of cash register systems. As an example of such measures, the FN supply agreement concluded with the supplier within a reasonable period before the expiration of the EKLZ block () is given.

In accordance with the new requirements, the CCP must:

• have a case, serial number printed on the case;
• have a real time clock inside the case;
• have a device for printing fiscal documents (when making payments on the Internet, a device for printing fiscal documents may not be available);
• check the check number registration number Cash register system, which ensures verification of the correctness of the user entering the registration number in the cash register system;
• ensure, at the time of settlement, the receipt of information about the settlement amount from the device for carrying out transactions for the transfer, using electronic means of payment, of orders from a credit institution to transfer funds;
• ensure the possibility of installing the fiscal function inside the housing and, when using cash register systems, contain the fiscal data inside the housing, as well as transfer fiscal data to the financial fund;
• ensure the formation of fiscal documents in electronic form;
• exclude the possibility of generating a cash register receipt or BSO, a correction cash receipt or BSO containing information about more than one calculation feature;
• ensure the possibility of transferring fiscal documents generated using any FN included in the FN register to any OFD immediately after recording fiscal data in the FN, including the possibility of such transfer in encrypted form, as well as the possibility of re-transferring untransmitted fiscal documents for which there was no operator confirmation received;
• ensure printing of fiscal documents, with the exception of the case of making payments on the Internet;
• provide the ability to print on a cash register receipt or BSO a two-dimensional bar code containing in encoded form the details of checking the cash register receipt or BSO (date and time of payment, serial number fiscal document, payment attribute, settlement amount, serial number of the fiscal drive, fiscal document attribute) in a separate dedicated area of ​​the cash receipt or BSO;
• accept from technical means OFD confirmation of the operator, including in encrypted form;
• inform the user about the lack of confirmation from the operator of the fiscal document submitted to the tax authorities in electronic form through the OFD, as well as about malfunctions in the operation of the cash register;
• provide for the tax authority’s inspector the ability to print a fiscal document “report on the current status of settlements” at any time (with the exception of cash register systems used when making settlements using electronic means of payment on the Internet, in which there is no device for printing fiscal documents);
• provide the ability to search for any fiscal document recorded in the FN, installed inside the cash register case, by its number and print it on on paper(with the exception of cash register equipment used when making payments using electronic means of payment on the Internet, in which there is no device for printing fiscal documents) and (or) transmission in electronic form;
• execute the necessary information exchange protocols ().

OUR HELP

The concept of cash register equipment includes electronic computers, other computer devices and their complexes that ensure recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the OFD and printing fiscal documents on paper in accordance with with the rules established by law Russian Federation on the use of cash register equipment ().

ATTENTION!

For individual entrepreneurs who are taxpayers using the PSN and simplified tax system, the taxation system for agricultural producers, the taxation system in the form of UTII when carrying out types of business activities established, with the exception of individual entrepreneurs trading in excisable goods, the requirement to indicate the name on the cash register receipt and BSO goods (work, services) and their quantity applies from February 1, 2021 ().

It should be noted that only equipment and FN included, respectively, in the register of cash register equipment (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/) and the register of fiscal drives (https:// www.nalog.ru/rn77/related_activities/registries/reestr_fiscal/). These registers are posted on the official website of the Federal Tax Service of Russia; they currently include more than 70 models of cash registers and four models of the Federal Tax Service. In addition, when purchasing new cash registers and financial funds, users can check whether they are registered in the specified registers. To do this, you can use the appropriate services located in the sections “Register of cash register equipment” and “Register of fiscal storage devices” of the nalog.ru website.

When choosing a specific model cash register, it should be taken into account that not every model may be suitable for a particular type of activity. For example, some models are designed for use in taxis, others - at gas stations, others - in payment terminals, and so on. You will not be able to use restaurant business A cash register designed for use in taxis, so be careful when purchasing a cash register. In the register of cash register equipment you can also clarify the specifics of use individual species CCPs intended, for example, to work only in automatic settlement devices, for payments on the Internet, or only as automated system for BSO.

OUR HELP

Fiscal documents, the transfer of which to the tax authority according to the new rules must be ensured by the cash register, include not only cash receipts, but also BSO. These documents can be either printed on paper or generated in electronic form ().

Responsibilities of CCP users

Establishes the main responsibilities of organizations and individual entrepreneurs carrying out payments and users of cash register systems, according to which they must:

• carry out registration, re-registration and deregistration of cash registers with tax authorities in the prescribed manner;
• have an agreement with the OFD for the processing of fiscal data, with the exception of users of cash register systems used in areas remote from communication networks;
• use a cash register with a physical function installed inside the housing that meets the requirements of the legislation on the use of cash registers;
• issue (send) to buyers (clients) when making payments at the time of payment for goods (work, services) cash receipts or BSO in the cases provided for;
• when making payments using electronic means of payment, ensure that identical information about the settlement amount is entered into the cash register and into devices intended for carrying out operations for transmitting orders to a credit institution to transfer funds ();
• ensure the safety of the FN for five years from the date of termination of their use as part of the CCP;
• exclude the possibility of unauthorized access by third parties to the cash register, software, software and hardware as part of the cash register and its financial statements;
• provide tax authorities, upon their requests, with information and documents related to the use of cash registers when they exercise control and supervision over the use of cash registers;
• provide tax officials with unhindered access to cash register and financial statements, including using technical means, and provide these officials with documentation for them;
• replace physical equipment and consumables;
• transfer in case of cancellation of permission to process fiscal data from the OFD with which the user had an agreement, within a period of no more than 20 calendar days from the date of termination of the permission to process fiscal data, all fiscal documents that were not transferred to the tax authorities through the OFD in electronic form;
• ensure that the information on the settlement amount in the cash register corresponds to the information on the settlement amount received from the device, a device intended for carrying out operations for transmitting orders to a credit institution to transfer funds ();
• provide information and documents in electronic form in accordance with the legislation on the use of cash register systems to the tax authorities through the cash register office (except for users working in areas remote from communication networks) in cases, in the manner and within the time limits established by the authorized body
• perform other duties, provided for by law on the use of CCT.

Thus, after selecting and purchasing cash register equipment, it should be registered with the tax authorities, in addition, it is necessary to conclude an agreement with the OFD for the processing of fiscal data.

Despite the fact that, according to the new rules, concluding contracts with technical service centers has ceased to be an obligation, we recommend not to rush into abandoning the services of specialists - savings on maintenance are unlikely to justify themselves in the future.