Cashier's journal and filling it out. Step-by-step instructions for filling out a cashier-operator's log Example of filling out km 4 with 2 sections

primary accounting documentation for accounting of cash settlements with the population when carrying out trade operations using cash registers are approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132.

When accounting for cash settlements with the population when carrying out trade operations using cash registers, primary accounting documentation forms No. No. KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 are used , KM-8, KM-9.

When commissioning new cash register equipment and when carrying out an inventory in organizations, the Act on transferring the readings of summing counters to zeros and registering control counters (fiscal memory report) before and after their transfer to zero is used to formalize the transfer of readings of summing counters and registering control counters. cash register counters (form No. KM-1).

The transfer of the readings of summing counters to zero and the registration of control counters of cash registers is carried out in the presence of a commission, which must include a representative of the controlling organization or a representative of the tax department. The act is drawn up in two copies, one of which is transferred as a control copy to the organization that maintains and controls cash register equipment, the second copy remains in the organization.

The act is signed by the responsible persons of the commission consisting of a representative of the controlling organization, a manager, a chief accountant, a senior cashier and a cashier of the organization and records the readings of the following counters:

· control counters (fiscal memory report);

· recording the number of transfers of summing counter readings to zero;

· main summing counter;

· sectional summing cash counters.

When filling out the act, in the line “Number”/“Manufacturer” the number of the cash register equipment specified in its technical passport is indicated, in the line “Number”/“Registration” the number under which this cash register is registered with the tax department is indicated.

The reason for drawing up the act is indicated in the line “Bases”.

When repairing cash registers by specialists from the technical service center and when transferring them for work to other organizations, the Act on taking readings of control and summing cash meters when handing over (sending) the cash register for repair and when returning it to organization (form No. KM-2). Repair of cash register equipment is carried out with the permission of the organization's administration only after readings from summing cash and control counters (fiscal memory report) are taken.

The act is drawn up and signed by the members of the commission, which, as when drawing up the Act form No. KM-1, necessarily includes a representative of the controlling organization or a tax representative, as well as the manager, senior cashier, cashier of the organization and a specialist from the cash register technical service center.

An invoice is drawn up for the transfer of cash register equipment to another organization or to a technical service center for repair. The act, together with the completed invoice, is submitted to the organization’s accounting department no later than the next day. Notes about this are made in the Cashier-Operator Journal (form No. KM-4) at the end of the entries for the working day.

After the repair, the meter readings are checked and recorded in the report, and the casing of the cash register equipment is sealed.

There are often cases when the buyer refuses the purchase and turns to the administration of the trading organization with a demand to return the money to him. In this case, the manager signs the check punched at the cash register and allows the cashier to return the money to the buyer, while the money can only be returned for the check punched at the cash register and in the amount indicated on the check.

To process the return of money to buyers (clients) using unused cash receipts, including erroneously punched cash receipts, it is used Act on the return of funds to buyers (clients) for unused cash receipts (form No. KM-3). The act is drawn up and signed in a single copy by a commission, which includes the head, head of the department or section, senior cashier and cashier-operator. The act, which lists the number and amount of each check, together with canceled checks pasted on a piece of paper, is submitted to the organization’s accounting department, where it is stored in documents for this date.

It should be noted that the amount of money on checks returned by buyers (clients) is reduced by cash register revenue and is entered in the Cashier-Operator Journal (Form No. KM-4).

In all organizations that carry out cash settlements with the population using cash register equipment, the receipt and expenditure of cash for each cash register equipment is taken into account. For this purpose it is used Journal of the cashier-operator (form No. KM-4), which in addition is also a control and registration document of meter readings.

The journal must be laced, numbered and sealed with the signatures of a representative of the tax authority, as well as the head and chief (senior) accountant of the organization. The journal keeps records of revenue received using cash register equipment.

Entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen. If errors are made when recording data in the journal, then the corrections made must be agreed upon and certified by the signatures of the cashier-operator, the manager and the chief (senior) accountant of the organization.

If the readings coincide, they are entered into the journal for the current day or shift at the start of work and certified by the signatures of the cashier and the administrator on duty.

The date of the report is indicated in column 1, the readings of cash counters at the beginning and end of the shift are recorded in columns 6 and 9, the total amount of revenue is indicated in column 10, the amount of revenue deposited in cash is recorded in column 11 of the journal, the amount of revenue from credit cards is indicated in Column 12 “Paid according to documents”.

To record the amounts issued on checks returned by customers, based on the data of the Act in form No. KM-3, as well as the number of zero checks printed per working day (shift), column 4 of the journal is provided. At the end of the working day (shift), the cashier draws up a cash report, along with which he hands over the proceeds to the senior cashier according to the cash receipt order.

An entry in the cashier-operator's journal is made after taking meter readings and checking the actual amount of revenue; the entry made is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy should be found out, and the identified shortages or surpluses should be entered in the appropriate columns of the Cashier-Operator Journal.

In many organizations operating without a cashier-operator (installation of cash registers on store shelves, for the work of waiters), a logbook for recording the readings of summing cash and control counters of cash register machines is used to record transactions for the receipt of cash (revenue) for each cash register equipment working without a cashier-operator (form No. KM-5). Like the previous journal, it is also a control and registration document of meter readings and must be laced, numbered and sealed with the signatures of a representative of the tax authority, the head and chief (senior) accountant of the organization.

Entries in the Journal are made by a specialist working on a cash register every day in chronological order after the end of the working day (shift) in ink or a ballpoint pen. The journal records the readings of control and summing cash counters and the amount of revenue. Reception - delivery of funds is formalized with the signatures of a representative of the organization’s administration, cashier-controller, seller, waiter and others. In case of discrepancies between the amount of actual revenue and the result of the amounts on the control tape, the reasons for the discrepancy are identified, and the identified shortages or surpluses are entered in the appropriate columns of the journal.

If corrections are made to the journal, the corrections made are stipulated and certified by the signatures of the cashier, cashier controller, seller or waiter, manager and chief accountant of the organization.

Every day, the cashier-operator prepares a report in one copy on the meter readings of the cash register equipment and the revenue for the working day (shift). Used to generate a report Certificate-report of the cashier-operator (form No. KM-6). The signed report, together with the revenue from the receipt order, is handed over by the cashier-operator to the senior cashier or the head of the organization. If the organization is small and has one or two cash desks, then it is allowed for the cashier-operator to hand over funds directly to the bank collector. The delivery of funds to the bank is reflected in the report.

Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift), while the amounts returned to customers (clients) using unused cash receipts are deducted. Revenue is confirmed by the signatures of department heads, while revenue is accepted and credited to the cash register on the basis of a cash receipt order and the report is signed by the senior cashier and the head of the organization.

The cashier-operator's certificate-report is the basis for drawing up a summary report Information on meter readings of cash register machines and the organization’s revenue (form No. KM-7). This report is compiled by the senior cashier daily and, together with acts, certificates-reports of cashiers-operators, cash receipts and debit orders, and is submitted to the organization’s accounting department before the start of the next shift. This form is a table in which, according to meter readings at the beginning and end of work for each cash register equipment, revenue is calculated and distributed among departments, which is confirmed by the signatures of the heads of departments (sections). The totals of the meter readings of all cash register equipment and the total revenue of the organization with its distribution by departments, as well as the total amount of funds issued to customers based on their returned cash register receipts, are summarized at the end of the table. The form is signed by the head and senior cashier of the organization.

In the event of a breakdown of the cash register, if it is impossible to eliminate the malfunction by the cashier, the administration calls a specialist from the cash register technical service center. Also, the technical service center specialists carry out scheduled technical inspections, during which the condition of the mechanisms of the electronic and software parts of the cash register is checked, and minor faults are eliminated.

In organizations, to reflect these facts, they use Journal of calls for technical specialists and registration of work performed (form No. KM-8). The journal is kept by the head of the organization or his deputy, but is maintained by a specialist from the technical center, who makes notes on the work performed, in particular, on the sealing and contents of the stamp imprint. If it is necessary to repair a cash register at a technical service center, the management of the organization is informed about this and a corresponding entry is also made in the journal, which is confirmed by the signatures of a specialist from the technical service center and the person in charge of the organization regarding the acceptance of the cash register repair work.

All cash flows passing through the cash register during a work shift must be recorded in the Cashier-Operator's Journal in the KM-4 form. This is the primary accounting document, which is filled out daily by the responsible cashier based on the Z-report.

With the beginning of the use of online cash registers, keeping a log of the cashier-operator became voluntary.

Before starting work, the journal is registered with the tax office. To do this, all pages of the magazine are numbered, laced, and on the last page a note is made: “Numbered, laced and sealed with __ sheets.”

The record is certified by the signatures of a tax inspector, chief accountant and manager. The organization's seal is affixed.

Each cash register maintains its own accounting log. Entries are made by hand with a ballpoint pen.

Sample of filling out the cashier-operator log

View a sample journal in the KM-4 form: page 1 page 2 page 3

Cashier-operator journal form. Form KM-4

View the journal form according to the KM-4 form: page 1 page 2 page 3

Rules for filling out the cashier-operator log

The cover indicates the name, address, OKPO, INN of the organization, name of the division (sales outlet), data on the cash register (model, factory and registration - number assigned during registration with the tax authorities).

The “Period” line contains the actual start and end dates of its maintenance. When the log ends, a new one is logged.

The title page is signed by the person responsible for maintaining the journal - the cashier (cashier-operator).

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Filling out the inner pages of the form:

1 – date of the Z-report at the end of the shift or working day. If several Z-reports are taken in one evening, then the data for each is entered under one date in a separate journal line;

2 – department (section) number, if the outlet has such a division. It is not necessary to fill out;

3 – full name of the responsible cashier;

4 - number of the Z-report taken at the end of the work shift;

5 – modern cash registers do not have this function. The column may not be filled in;

6 – indication of the total amount - all money entered on this cash register for the entire time of its operation - at the beginning of the day. This amount increases with each Z-report taken;

7, 8 – signatures of the cashier and administrator;

9 – indication of the total amount at the end of the work shift: figures from group 6 + accumulations (gross total) for the work shift;

10 – revenue per work shift; includes cash, non-cash and refunds on unused checks;

11 – only cash revenue, which is submitted to the accounting department according to the cash receipt order;

12 – column is filled in if the cash register has a function for counting non-cash payments;

13 – the amount of non-cash payments, if any;

14 – total amount of cash and non-cash payments minus refunds;

15 – refunds to customers using unused cash receipts, if any;

16 – after the cashier fills out the journal, he draws up a certificate report (form KM-6), passes it along with the cash to the senior cashier and signs in this column;

17 – signature of the administrator or senior cashier who received the money from the cashier-operator and checked the accuracy of the calculations;

18 – signature of the manager (senior cashier);

Columns 1,2,3,6 are filled in at the beginning of the work shift.

If corrections need to be made to the journal, they must be certified by the signature of the cashier-operator, the chief accountant and the head of the enterprise. The cashier-operator's journal is kept for at least 5 years.

Cash register equipment, in accordance with current legislation, must be used in practice almost all entrepreneurs, regardless of their form of ownership. In what cases is this document necessary, and what is the procedure for its execution?

The need to fill out the cashier-operator log

The form of the journal was approved within the framework of Resolution of the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998. It received an alternative name - KM-4.

Organizations and individual entrepreneurs have the right self-management this accounting register, as well as control of the revenue that has been received. Resolution No. 132 provides for the document to be filled out by a specialist working at the cash register, serving customers through the use of a cash register.

The log is stored at head or senior accounting officer. Before the start of the next shift, it is given to the cashier. In it, the specialist records daily readings taken from the equipment.

Rules of conduct

The rules for maintaining and filling out paperwork are established independently by organizations and individual entrepreneurs. You can focus on the filling instructions that are established within the framework of Resolution No. 132.

Descriptions to the register contain information that data is entered into the document daily by the cashier. Entries are made using blue ink (ballpoint or ink pen). If the cashier was forced to make corrections to the document, they must be certified by the director and chief accountant.

Before using online cash registers, the magazine was numbered, laced, and registered with the federal tax service. When using web technologies, there is no need for the physical presence of this document, so registration is not mandatory.

Therefore, the rules and principles of working with the document are thought out independently by enterprise employees. In accordance with the instructions for completing the KM-4, completion should be carried out immediately after the cashier takes out the Z-report.

Filling procedure

The cashier who turns over the shift takes the corresponding report. His data is used in the process of registration of gr. 4 (serial number of the report) and gr. 5, (duplication). In gr. 6 displays the counter parameters, and in gr. 10 – revenue during the day. Page 1-3 contain information about the date, branch number, and full name of the cashier.

Filling out the document implies reflecting the basic readings of cash register counters at the beginning and end of the working day. For this purpose, after taking the Z-report (the main readings of the tape), columns 6 are filled in, respectively, containing data on the summarized parameters of cash counters at the beginning of the day, and 9, which includes information at the end of the day.

In this case, the difference between the second and first values ​​is revenue, information about which must be entered in column 10. All this data is confirmed by the signatures of the cashier, senior cashier (column 7) and administrator (column 8).

Column 11 is called “surrendered in cash”. It indicates the amount of revenue that was paid in cash. Column 12 contains information about the quantity. Column 13 – about payment according to documents. It should display the amount of sales on payment cards or other forms of documentation, and the number of relevant papers.

If there were no such operations, a dash is added. Column 14 is called “total passed.” It includes the total amount of revenue and is represented by the sum of lines 11 and 13.

The amount of funds that was provided for checks returned by customers is entered in column 15. The amount of revenue from cash register equipment is reduced by it. The same section indicates the amount of funds on cash receipts that were entered by mistake. Accordingly, in gr. 11 displays the amount of cash, from which the total value of the return and funds issued on the basis of documents is subtracted.

Checking the correctness and relevance of the entered data can be done quite simply. To do this, the readings from the Z-report (columns 10 and 14) are compared, as well as the total values ​​on pages 11-12 minus page 15. In practice, it is customary to use the following formulas for checking:

gr. 11 = gr. 10 – gr. 13 – gr. 15

gr. 14 = gr. 11 + gr. 13

gr. 10 = gr. 9 – gr. 6

Storage procedure and period

The log is stored at the user's location where the cash register equipment is installed. This is done throughout the entire service life of the cash register. The document is presented on the basis of the relevant requirement of the inspection body.

The accounting journal for previous years must be stored at the enterprise or at the individual entrepreneur within 5 years from the expiration of the reporting period. When this period expires, a special commission must be convened. In this case, documents are destroyed. The head of the enterprise draws up an act, which subsequently requires certification by the signatures of the commission members.

Replacing the magazine

If the free pages of the journal run out, data about this is reported to the tax office along with the registration of a new document. Responsibility for organizing this procedure may lie with any authorized employee acting on behalf of the general director.

The main thing is that he has with him a power of attorney that has been certified by a notary. Entries in the process of maintaining a new journal begin in the order that was present in the previous document. The balance values ​​are transferred to the new document. Their change itself is carried out at the end of the year, but this process is not mandatory.

Alteration

If a document requires changes, they must be previously and in fact agreed upon with all persons participating in the certification. Responsible employees must sign the records and also make a confirmation stamp.

The key condition under which changes and corrections will be taken into account is the presence of the “correctly corrected” mark. If the innovations are minor, corrections can be made using office tools.

If only a few lines need correction, they can be crossed out. Between them is indicated correct entry. It is important to maintain the chronology of records and not create obstacles to identifying cash flow.

There are no sanctions from tax authorities for such actions, so there is no need to be afraid of such events. On the contrary, entering incorrect data may result in fines.

Fines and liability

Currently, the only measure of bringing to responsibility for the absence of a document or its irrational maintenance is assignment of tax liability. The regulation on this issue is:

It spells out the extent of responsibility for gross non-compliance with the standards for accounting for income and expenses. The entrepreneur will be required to pay a fine for the following violations:

• lack of primary documentation;
• failure to use invoices;
• lack of accounting and tax registers;
• incorrect reflection of transactions involving money, tangible assets, intangible assets, and financial investments.

If a gross violation occurred within one period, the fine is 10,000 rubles. If this happened over more than one tax period, the penalty will be 30,000 rubles.

Log registration

After purchasing a cash register, each entrepreneur must officially certify and register the journal. To complete this procedure, you need to submit an application to the tax service and an agreement with the center that provides support for the device.

You will also need a vehicle registration certificate, a log, and a power of attorney for the person who is the applicant. If a new journal is being registered, an application for replacement of the Z-report, journal, registration card, and power of attorney will be required.

Cashier-operator journal for online cash register

From January 1, 2013, the use of unified templates for primary accounting documentation ceased to be mandatory. Information about this is contained in Information of the Ministry of Finance of Russia No. PZ-10/2012. The exception is the primary forms of accounting documentation, which are established by authorized structures in accordance with federal law.

Along with this, the KM-4 form does not represent a cash document, but a sheet for recording financial settlements that involve the use of cash register equipment. Therefore, its use in practice is not mandatory. The company may use this document only at its own request to simplify operations. The Ministry of Finance adheres to a similar position, as reflected in Letter of the Ministry of Finance No. 03-01-15/3482 dated January 25, 2017.

Thus, the journal is an important document, but for some time now the obligation to maintain it has been canceled. However, entrepreneurs can conduct them at will and develop the forms themselves.

Additional information on the cashier-operator's log is presented in the video below.

It became known that the Ministry of Finance does not consider it obligatory to use the KM-4 form “Journal of the cashier-operator” when registering transactions with cash register systems. How, in this case, to reflect operations that are carried out through cash register systems?

Economic entities are accustomed to the fact that when accounting for monetary settlements with the population when carrying out trade operations using cash registers, they must use the forms that are listed in Section. 1.1 Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”:

• KM-1 “Act on transferring the readings of summing cash counters to zeros and registering control counters of a cash register”;
• KM-2 “Act on taking readings from control and summing cash counters when handing over (sending) a cash register for repair and when returning it to the organization”;
• KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
• KM-4 “Journal of cashier-operator”;
• KM-5 “Logbook for recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator”;
• KM-6 “Certificate-report of cashier-operator”;
• KM-7 “Information on meter readings of cash register machines and the organization’s revenue”;
• KM-8 “Logbook for recording calls of technical specialists and recording work performed”;
• KM-9 “Act on checking cash in the cash register.”

So, the Letter of the Ministry of Finance of Russia dated September 16, 2016 No. 03‑01‑15/54413 states that, according to clause 1 of Art. 1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment”, the legislation of the Russian Federation on the use of cash register systems consists of this law and the normative regulations adopted in accordance with it legal acts.

Taking into account the fact that Resolution of the State Statistics Committee of Russia No. 132 is not a regulatory legal act adopted in accordance with Federal Law No. 54-FZ, it, according to financiers, does not apply to the legislation of the Russian Federation on the use of cash register systems and, therefore, is not subject to mandatory application.

It can be assumed that this clarification was caused precisely by the appearance in Federal Law No. 54-FZ of an indication of what regulations the legislation on CCP consists of. It is present in the new version of the law, which, on the basis of Federal Law dated July 3, 2016 No. 290-FZ, has been in force since July 15, 2016. There was no such provision in the previous edition.

It turns out that in order for a normative act to relate to the legislation on the application of cash registers, it must contain a reference to Federal Law No. 54-FZ. But in Resolution of the State Statistics Committee of Russia No. 132 there is no such reference.

So, is it no longer necessary to use the forms specified in the CCP? We need to figure it out.

In the previous edition of Federal Law No. 54-FZ in Art. 5 listed the responsibilities of organizations and individual entrepreneurs using CCP. One of these responsibilities was the provision, maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register systems. The law did not say what specific documentation we were talking about.

The new version of the law is even more stingy on this score. In the same article. 5 users are required to:

• provide to the tax authorities, upon their requests, information and (or) documents related to the use of cash registers, when they exercise control and supervision over the use of cash registers;
• provide officials of tax authorities, when exercising control and supervision over the use of cash registers, unhindered access to it and the fiscal storage, including using technical means, and provide these officials with documentation for them.

The Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs” (it states that it was adopted in accordance with Federal Law No. 54-FZ) only talks about such a document as a cash register passport.

True, the Standard Rules for the Operation of Cash Registers when Carrying Out Cash Settlements with the Population (hereinafter referred to as the Standard Rules) have not lost force. Perhaps this is the most detailed document closest to the practical activities of taxpayers, which explains how to use cash registers from a fiscal point of view. And it even has a reference to the fact that it was adopted in accordance with the law regulating the use of cash registers, however, this refers to the law that was in force before the adoption of Federal Law No. 54-FZ.

The Model Rules, among other things, mention situations in which certain forms must be filled out and indicate which ones. These forms are given directly in the named document. However, instead of these forms, those named in Resolution of the State Statistics Committee of Russia No. 132 have been used in recent years (see letters of the Ministry of Taxes of Russia dated 08.27.1999 No. VG-6-16/685, Federal Tax Service of Russia dated 06.23.2014 No. ED-4 -2/11941).

But clause 3.4 of the Model Rules quite clearly states that the administration creates a cashier-operator book for the cash register, which must be laced, numbered and sealed with the signatures of the tax inspector, director and chief (senior) accountant of the enterprise and seal. That is (taking into account Resolution of the State Statistics Committee of Russia No. 132) we were, of course, talking about the KM-4 form (see Letter of the Ministry of Finance of Russia dated June 11, 2009 No. 03-01-15/6-311).

In addition, it is necessary to mention two more regulatory documents, which indicate that their implementation is regulated, in particular, by Federal Law No. 54-FZ:

And then they directly indicate that the number of documents being checked includes, in particular, the cashier-operator’s journal, an act on the return of money to buyers (clients) for unused cash receipts, a certificate-report of the cashier-operator, information about the readings of cash register counters cars and the organization's revenue. In other words, these are exactly the forms discussed in the Model Rules. But these forms themselves are not given in these administrative regulations; they also do not contain references to Resolution of the State Statistics Committee of Russia No. 132 or to other documents.

Of course, in connection with the upcoming widespread transition of taxpayers to the use of online cash registers, this documentation will likely lose much of its significance for tax authorities in terms of monitoring the use of cash registers. But there is no need to talk about its complete abolition, at least for now, especially since some, although not numerous, categories of taxpayers, even after 07/01/2017, will have the right to work on cash registers “in the old fashioned way”, that is, without transmitting fiscal data to tax authorities through operator. And they cannot avoid using the cashier-operator’s journal and other documents related to the use of cash register systems.

But another matter is in what form these documents should now be drawn up. And what is important here is not only the explanation of the Ministry of Finance that the forms given in Resolution of the State Statistics Committee of Russia No. 132 do not need to be used. By the way, this resolution, like many other similar documents adopted by the said department, became optional for application in connection with the adoption of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

According to paragraph 4 of Art. 9 of the said law, the forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official who is entrusted with maintaining accounting records. There is no obligation to use unified forms approved by Rosstat.

True, the Ministry of Finance in Information No. PZ-10/2012 indicated that the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory.

In this regard, the Federal Tax Service, in Letter No. ED-4-2/11941 dated June 23, 2014, explained that the Standard Instructions and Resolution of the State Statistics Committee of Russia No. 132 were developed in order to implement the provisions of the legislation on the use of cash register systems and on the basis of it. But now the Ministry of Finance has refuted this statement, at least to the extent that the mentioned resolution is based on federal legislation on cash register systems.

All of the above has led us to the following conclusion. The use of documents related to the use of cash register systems is necessary, and in the minimum composition that is defined in the Model Rules and the mentioned administrative regulations. But, in our opinion, the forms of these documents approved by any authorized body are currently not available.

Therefore, any person using CCP now has the right to develop their own primary documents related to the use of CCP, as long as they contain the mandatory details provided for in paragraph 2 of Art. 9 of Federal Law No. 402-FZ. At the same time, each economic entity has the right to decide for itself whether it should accept these primary documents in the form given in Resolution of the State Statistics Committee of Russia No. 132 (there is no prohibition on the use of unified forms in this capacity), especially since these documents must comply with the requirements for indicating information in them established by the Model Rules. Obviously, it is the unified forms that best meet the specified requirements.