Today, all organizations and individual entrepreneurs who accept payment in cash or by credit card are required to purchase CCP.
The use of cash registers is due to the fact that the state seeks to control the timely posting of revenue. CCP is subject to mandatory fiscalization at the Federal Tax Service at the place of registration of the owner.
Cash registers. General Provisions, Types
Any cash register includes the following blocks:
- Fiscal memory. A stationary scheme designed to store the following information: amounts that have been broken for a shift; refunds made per shift; CCP owner data; characteristics of the CCP. The capacity of fiscal memory depends on the model, but is at least 2,000 records.
- ECLZ. A removable element that captures all wiring. To be replaced every 13 months. Correction of data in ECLZ is illegal and takes place as a financial fraud.
A cash register is purchased independently by an organization or an individual entrepreneur.
Functional devices are divided into autonomous cash registers and fiscal registrars.
Autonomous KKM
For the full-fledged functioning of the autonomous KKM, the owner only needs to periodically charge it. The device is both a device for both input and output of information, as it is equipped with a keyboard. The amount that was entered breaks through. Of the minuses - the lack of a list of purchased goods in the check. Of the benefits - work offline without reference to the trading software. Such devices are relevant for operators who work on the road (for example, they charge utility bills and other services to the public) or do not have automation at the point of sale.
The stand-alone cash register machine today is represented by the models: Mercury 115K, Mercury 130K, Mercury 180K, Elves Micro-K (version 01), AMC 100K (additionally equipped with a metal cash drawer for 5 cells for banknotes ) etc.
Fiscal registrar
In contrast to standalone devices, fiscal registrars can only work as an output device - there are no buttons with which you can enter the necessary information. Data is delivered via a communication channel.
They are connected to an automation system with installed trading software. In fact, this type of equipment is a receipt printer equipped with fiscal memory and EKLZ. The most popular brands among manufacturers are the Barcode and Atol brands.
Fiscalization
All CCP models are subject to mandatory fiscalization. This is a set of actions that includes setting up, registering, starting up the device and ensuring its full functioning in the mode necessary for the tax authority. This also applies to payment terminals accepting cash. The operation of cash registers installed in such terminals differs from the usual. In most cases, owners of existing terminals install upgrade kits on their printers, with the help of which they “tie” ECLZ and carry out fiscalization.
Only banking terminals avoided this (provided that the banks own / rent the place where the equipment operates).
Without fiscalization, the beginning of work on the cash register is impossible. After holding it, you can knock out checks that will contain the following information:
- name of organization / individual entrepreneur;
- TIN of the organization / individual entrepreneur;
- KKT serial number;
- confirmation of the fiscal regime;
- purchase time and date in the form of dd. mm gg;
- check number.
These are obligatory signs of the correct check; optionally, the owner of the CCP can put on the check the information that he considers necessary.
Exploitation
A modern cash register machine uses check thermal tape during operation. Due to the sensitive layer, which is part of it, all the necessary information is "burned out" using a thermal head. This method is good because it does not require additional consumables, but there is one drawback: checks printed using a thermal layer are capricious in storage - they can not stand direct sunlight and high humidity.
Work on autonomous cash registers is specific (opening / closing shifts, checks, reporting), therefore, the rules for the operation of cash registers are told by the employees of the central heating center immediately during the initial setup of the equipment.
If we take the general provisions, the rules for working on the KKM are as follows:
- The equipment should be located by the cashier-operator so that the buyer can see how much is making its way.
- The cashier-operator before the start of the working day must check the equipment for performance and determine the correctness of all the settings (time, refueling tape, etc.).
- When making a purchase, the cashier-operator first clearly tells the customer the amount, then takes the money and only then breaks the check. The latter is given to the client along with the change (if any). Money for the purchase is put in a cash drawer.
- When you return the paid goods under the supervision of the administrator and upon presentation of the check, the money is returned to the client. The check remains at the checkout. On it at the end of the shift an act of return is drawn up.
- At the end of the work shift, the cashier-operator gives the proceeds and report to the administrator or senior cashier. All testimonies are recorded in the book of the cashier-operator.
More complete model operating rules for cash registers can be studied in document No. 104 dated 08/30/1993, approved by the Ministry of Finance of the Russian Federation.
Prospects
in 2016, the complete set of KKT, their maintenance and price may change due to innovations described in the order of the Ministry of Finance of the Republic of Kazakhstan No. 431 dated October 13, 2014. The bottom line is that the familiar KKT models must necessarily be equipped with modules that allow you to transfer data to processing centers via GPRS / GSM, Ethernet in real time. Both an autonomous cash register machine and a fiscal registrar will undergo changes. However, those who manage to purchase and register a cash register before the end of the working year of 2015 will work according to the old scheme until the end of the equipment operation period (7 years).