To date, cash registers are classified depending on the design and field of application.
According to the scope of CCM, there are: for services, trade, for hotels and restaurants, for trade in petroleum products.
By design, cash registers are classified into:
- Autonomous, which allow you to expand your functionality by connecting an additional device for input-output. Also in this category are portable devices that can function without a permanent connection to the mains. It is imperative that you read the CCM instructions before use.
- Fiscal registrars. They can work exclusively as part of computer-cash equipment, while receiving data through a communication channel.
- Active system KKM. What is it? Cash registers that can operate in a computer-cash system, while controlling its operation. Also included are POS terminals.
- Passive cash register systems. These include machines that can operate in a cash register system, but cannot control it.
Cash desk and cash register
KKM - what if it is not a cash register? It is impossible to confuse and confuse the concepts of “cash register” and “KKM”. Cash desk is the set of all cash transactions. Both income and expenses. All cash transactions should be reflected at the cash desk. It is extremely rare that an individual entrepreneur or organization does not have any cash transactions at all. Only IPs who have chosen the UTII taxation system do not need to purchase and use CCMs. They use BSO.
Buying KKM
Previously, before buying a cash register, but already knowing the answer to the question, KKM - what is it, it will be necessary to clarify in the tax inspectorate what type of equipment is suitable for a particular type of activity. You can not use KKM, not included in the list of the State Register.
It is necessary to determine which KKM model is more suitable for the enterprise and meets such parameters as the installation location, loading intensity, microclimate. Also, when choosing a device, it is worth considering the number of sections or departments that will be served by the cash register; number of working sellers; type of used check tape; the ability to connect the device to a computer, scales, printer. Choosing the right model and series, you can go to the service center, where you purchase cash registers. In addition to the purchase of cash registers, a technical service center will need to draw up a contract for the maintenance and commissioning of equipment. Without going through this procedure, the tax authority will refuse to register the device.
When buying a used cash register, you need to pay special attention to the condition of the machine itself, carefully read the certificate of state registration of the cash register, the presence of ECLZ and all the necessary documents for this type of equipment.
Registration in tax
To register an IP cash register, you must personally appear at the tax office at the place of registration or entrust this work to the TSO when drawing up a notarized power of attorney. The specialist needs to provide all the documents necessary for registration. This is a certificate of registration of KKM in the tax service, taxpayer identification number, cash book, cashier-operator’s magazine, call register of a specialist in KKT, a pre-filled application for registering a cash register, a service center agreement with the service center, an agreement on putting the machine into operation, all documents for the cash register - instructions and data sheet filled in by the employees of the central heating service, marking seal, KKM registration card, applicant's passport, ICS and the device itself. It is necessary to register KKM before the operator begins to work on it.
Service
Maintenance of KKM should be carried out from the moment of commissioning of the device. All work relating to the technical side of the issue is carried out by the specialists of the technical service center, with whom a service contract has been signed.
The central technical center glues their holograms on the KKM, which are a circle in the center of which the worker at the cash register is shown, the inscription “Service” should be indicated on the inside and the year in which the machine was delivered for service should be indicated.
The representative of the central heating service carries out maintenance in accordance with the approved schedule, regardless of the state of the central heating service, at least once a month. He must check the device that prints checks, replace the batteries, lubricate parts of the device. In addition, a central heating specialist eliminates malfunctions in cases of emergency calls. Upon completion of the troubleshooting, the employee of the central heating center is obliged to seal the cash register and make an entry in the call log. However, overhaul maintenance of cash registers is performed by the cashier. This is an external inspection and careful cleaning of cash registers, if necessary - replacing a cartridge, checking the health of the electric drive. Cleaning includes daily dust removal from accessible parts of the device - with a brush or blowing, depending on the inaccessibility of the place. All cash registers are required to undergo a functional check in January-February, in accordance with the Regulation on the use of cash registers. Do not use devices on which the seal is damaged or completely missing if there is no marking of the manufacturer.
It is forbidden to use defective cash registers. The following types of malfunctions are indicated in the Regulation: illegible printing, KKM does not print the details; operations are performed with errors or are not performed at all; unable to get data in fiscal memory.
Work on KKM
Before you start working on the cash register, you need to perform a number of necessary manipulations and steps. The cashier-operator must familiarize himself with the operating rules of the cash register by signature. Also, the cashier-operator should read the instructions in order to more accurately understand for himself, KKM - what is it and how to use it. It is necessary to conclude an agreement with him on full liability. The cashier will need to enter daily daily revenue data into the cashier-operator’s journal. KKM should be programmed so that receipts with details of the organization or SP are printed. This issue is addressed by the TEC. Mandatory details - TIN of the enterprise or individual entrepreneur, organization name, serial number of the receipt, serial number of the cash register, purchase price, date and time of purchase, sign of fiscal regime. Additional, optional details include sections or departments, allocation of taxes in a check, cashier's password.
In the KKM, you need to insert a control tape, after turning on the device, check the date. Then check if receipts are clearly printed. To do this, you can print either a zero check or an X-report. Cashier checks are issued upon receipt of cash from the buyer, and not with the goods.
What you need to know and do cashier
Requirements for staff qualifications are increasing - this is not news to anyone. Cashiers in salesrooms need to know the KKM instructions, the device and the rules for operating cash registers. The cashier-operator is required to be able to perform settlement operations on different KKM models, to know the assortment of goods, the prices for it and the services rendered, to be able to distinguish the symptoms of KKT malfunctions, report them to the management and independently eliminate minor malfunctions.
The cashier controller needs to provide safe customer service, ensure that the cash register is repaired in a timely manner, he must be able to distinguish fake banknotes and know the distinguishing features of plastic cards.
The journal of the cashier-operator should be filled daily and a Z-report should be made at the end of the day. It shows the amount of revenue per day and closes the work shift. After removing the Z-report on the CCP, nothing can be broken on this day.
Interaction 1C and KKM
For some types of activities, an enterprise may need to work with different equipment, from KKM, electronic scales, and ending with a scanner and barcode printer. This can be a program that runs on a POS terminal or a driver-KKM program. Their joint work means a mode in which they exchange data. The task of the cash register for interacting with 1C: The company is to register sales and return goods, and the 1C program, in turn, provides the cash register with information about the goods transferred and receives information about the ones sold. For example, another use of cash registers - at the beginning of the shift, the report “Unloading the directory of goods” from 1C unloads the remaining goods at the moment, and upon completion of the shift, the sales result for the shift is downloaded.
The integrated use of 1C KKM allows you to automate many operations. For example, the receipt of goods at the store’s warehouse, the implementation of goods and services, the movement of goods from one warehouse to another. It can also be the sale of goods in a kit that was created either at the time of sale, or in advance, to conduct an inventory, return the goods to the supplier or from buyers.
KKM models
Among the whole set of KKM 2014 models produced and registered in the State Register, there are several of the most popular and often used in Russia.
For example, the AMS-100K cash register is convenient for use in the service sector and retail trade. The device has a built-in automatic box for banknotes, the ability to connect a KKM barcode scanner.
POS-terminal EasyPOS "Optima" has smaller dimensions compared to the previous model. This system is perfect for convenience stores, cafes, and any small format retail outlets.
"Mercury 180" K - a small cash register, provides the necessary automation of the sales process.
KKM and taxation
Companies and entrepreneurs can do without KKM in the event that they are payers of UTII. This is due to the fact that the tax is calculated not from income, but based on the size of the retail space. Therefore, taxpayers who do not use CCM are required to provide a strict reporting form at the request of the buyer . This can be a receipt, a sales receipt or any other document confirming the payment made by the buyer for the goods or the service provided.
The details must be indicated on the BSO: name of the document, number and series, name of organization or full name of IP, type of service, TIN, cost of goods or services, date of calculation, last name and signature of the person who conducted the operation and seal of the organization. The service provider is not entitled to produce BSO independently.
Some activities include the possibility of not using KKM and BSO. Such cases include the sale of newspapers and magazines in kiosks, provided that their share in the total turnover is at least 50%; sale of coupons for travel in public transport or tickets; providing meals for students and school workers during classes; trade in exhibition centers, fairs and markets. This group of activities also includes small retail sales from baskets, hand trucks, and trays. Sale of ice cream and soft drinks in bottling through kiosks. Trade from the tank milk, kvass, beer, live fish.
Patent Tax System
Individual entrepreneurs on the patent system of taxation can conduct cash and non-cash payments without the use of cash register, only on condition that the buyer is issued a document confirming the receipt of funds for the goods, work or service.
In a company operating on the simplified tax system, the cashier is obliged to issue a cash KKM-check to the buyer when selling goods or services. If the client is a legal entity or individual entrepreneur, then there is a nuance. The seller issues a KKM-check and a cash receipt order. You can make payments using electronic money. To do this, you need to conclude a contract with any electronic money operator. The client transfers the money to the operator, and he already credits the funds to the entrepreneur's account. But legal entities and individual entrepreneurs are not allowed to settle accounts with each other.
Decommissioning of cash registers
Tax KKM deregisters in the following cases:
- when activities related to cash settlements in trading operations cease;
- if the place of use of the CCP is changing and it is necessary to register the cash register in another tax office;
- if KKM is faulty;
- if KKM was excluded from the list of the State Register;
- KKM service life has expired (now by law it is 7 years from the date of commissioning);
- in those cases when the format of the enterprise’s activity changes, for example, when buying a new model, in this situation the old cash register is deregistered and the new one is registered.
For re-registration, the tax service needs a statement, a CCP card and a contract for the rental of premises. If the requirements of the legislation of the Russian Federation are not complied with and the cash register is not deregistered in a timely manner, a penalty may be imposed for the non-use of cash register by conducting commercial activities.
To remove cash registers from the tax service, a number of documents must be prepared. This is the very application for deregistration of the cash register, the cash register with the seal of the tax office and the passport to it; a cash book, necessarily signed by the head and stamped by the tax authority; KKM registration card.
An expert of the tax service shall carry out this procedure within 5 working days from the date of filing an application for deregistration of a cash register machine. To do this, he needs to carry out the withdrawal of the fiscal report, compare the data of the cash book and the cashier-operator's journal with the data of the fiscal report; close the journal of the cashier-operator. Documents are returned to the payer.