With the entry into force of 54-FZ and the online KKT, the “cashiers” got rid of some paperwork. In the article, we will explain whether a cashier-operator's journal is needed for an online checkout in 2018, and we will tell you about those documents that have not been canceled for filling.
Cashier-teller magazine for online checkout in 2018: needed or not
While introducing online CCP, some store employees habitually write numbers by hand in the journal of the cashier-teller. The rest of the workers refused to fill it out. Who is right? Do I need a cashier-teller magazine in 2018 at an online checkout?
Those who have now stopped entering numbers are right. This obligation disappeared after the introduction of the online CCP. Devices via the Internet already transmit all important information on the receipt of money to the account of the firm.
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Why you don't need a cashier-operator magazine at an online checkout in 2018
Why did they decide to abandon the journal of the cashier-operator after the introduction of online cash registers, explained in the Ministry of Finance more than a year back. In particular, the arguments were voiced in a letter dated 04.04.2017 No. 03-01-15 / 19821.
The main function of the cashier-operator's journal (form KM4) is to reflect expense and cash receipts. That is, the store employee had to write the revenue figures in the cashier's journal:
cash register readings when opening a shift;
readings at the end of work;
revenue per day.
The magazine summed up the cash register: cash and cashless payments, shopping returns.
When the Federal Tax Service came to the company, the tax authorities demanded the journal of the cashier-operator in order to view information about cash transactions.
A new type of cash registers, which is called an online cash register, in addition to printing receipts, has the function of informing tax authorities about sales in real time. Filling out the journal of the cashier-operator at the online checkout is not provided.
A special program for an online checkout not only reduces paperwork for the cashier, but also helps to analyze consumer behavior, keep track of sales and work with promotions. She will suggest those products that are in the greatest demand. And for those that are lying on the shelves, he will offer discounts.
What replaces in 2018 the journal of the cashier-operator at the online checkout
After the introduction of online cash registers, not only the journal of the cashier-operator was not needed at the online cash register. In 2018 you don't need:
help of the cashier of the operator: for online checkout sending the figures on the proceeds to the tax authorities - a matter of two seconds (KM6);
all forms related to taking readings cash register(KM1, KM2, KM7);
the act of returning money to the buyer (KM3);
the act of checking cash at the cash desk (KM9);
technical call log (KM8).
Are there any documents replacing the forms canceled at online checkouts?
As such, there are no documents that can replace, for example, the journal of a cashier-operator. All tasks of informing tax authorities about transactions are performed by the online cash register. However, the requirements for filling out some paper documents remained. It is O:
cash book;
PKO and RKO (receipt order and issue order).
The cash book is a necessary attribute only for companies - entrepreneurs are allowed not to work with it.
Cash book and other required documents for LLC at online cash desks
Consider how in 2018 to keep the book of the cashier of the operator in 2018. Online cash registers did not get rid of this obligation.
The book is necessary even if the store immediately gives the cash to the bank after the shift.
A firm should have as many books as it has departments. And it doesn't matter if the branch has a bank account or not. The book is filled in the accounting department. The basis for entering information into the cash book is reports on the closing of the shift of the online cash register.
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Cash book and its differences from the journal of the cashier-operator
The received and given money is reflected in the cash book. This is the company's income, and the issuance of money, and collection or self-sending of funds to the bank.
In 2018, the book of a cashier-operator is kept despite the introduction of an online cash register according to a specially approved KO-4 form (adopted by Resolution 88 of August 18, 1998).
Every year the company starts a new cash book. After the end of the year, it is not thrown away, but is stored in the company's archives for the next five years. During this time, tax authorities may ask to check it, and if errors are found, a fine will be imposed.
The cover of the cash book looks like in the picture:
In the book of a cashier-operator at an online checkout, the same is written as before the era of the introduction of 54-FZ. Namely:
date of filling (when money came or left);
sheet number (they are numbered, stitched together and fixed in the book on the first working day of the year);
document number (meaning the order);
who gave the money or to whom the payment was made;
Account number;
income and expense (amounts for orders);
total amount (in money).
All this should be indicated on two practically identical sheets. Deposit - remains in the cashier's book, and the report must be cut from it and attached to orders, storing with them.
The chief accountant compares the money indicated in the cash book with the real amount on hand. If everything is correct, he signs the document.
In Russia, it is allowed to have a cash book in paper (by hand or in printouts) or digital format (using software such as "Legal entity taxpayer" from the Federal Tax Service).
The paper form of the book of the cashier-operator for the online cash register is allowed in 2018. It is maintained throughout the entire working time: you can make several entries per day. In case of errors, it is allowed to make changes in it (through strikethrough, and not with the help of "putty") - signed by the chief accountant or the head of the organization.
The cashier must be required to write an explanatory note indicating the reason for the error. It may be needed if, during the audit, the tax authorities find fault with the corrections.
In the paper version, it is allowed to write only with a pen - no pencil marks.
Electronic type of cash book is only possible when using electronic signature(created in accordance with all the norms of 63-FZ). You cannot make mistakes in it - you cannot correct mistakes. It is necessary to fill in only once a day, fixing all cash transactions at one time.
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Incoming and outgoing cash orders
The introduction of online cash registers does not relieve cashiers from issuing an incoming and outgoing cash order.
Confirm the data of the expense slip at the online cash register will be a report on the closing of the shift, which is issued by the cash register. In fact, this is the same as the Z-report, which was issued by old cash registers equipped with electronic security tape.
A receipt voucher must be issued when the company receives cash at the cash desk. It looks like this:
You cannot make edits to the receipt and issue orders. These corrected documents are invalid.
Orders can be maintained in paper form, but it is easier to fill out electronically. This is permitted by the tax office.
The digital option is much more convenient. Most of the commodity accounting programs, for example, the cloud service "Business.Ru", support filling out forms of expense and receipt orders in digital form.
Penalties for incorrect maintenance of the cash book at the online checkout
The absence of a cash book is punished under paragraph 1 of Article 15.1 of the Administrative Code. There is a fine of 40 thousand rubles, which is imposed on the company.
An official (accountant or director) can also be fined. The fine is not more than 5 thousand rubles.
Recent changes in the legislation of the Russian Federation, in particular the law "On the application of CCP" No. 54-FZ, caused a violent reaction from the business community. In connection with the proposed innovations, the most frequent question from a small business is: when using an online cash register, do you need a cashier-operator magazine?
What is an online checkout
In accordance with the changes in tax legislation, in 2017 the overwhelming majority of companies operating in the Russian jurisdiction were obliged to switch to using online cash registers. The main difference between such cash registers and classical cash registers is the direct transfer of information about operations performed to the servers of the Federal Tax Service via an Internet connection. Otherwise, this cash register has standard functions in the form of printing receipts and storing information about them on a fiscal drive. The operator does not need to undergo special training in order to use the new option, only access to the Network and basic usage skills cash registers.
The introduction of such innovations in the field of CCP has matured for a long time and was due to the huge volume of the "gray" market for goods and services on the territory of the Russian Federation. Many transactions are carried out outside the law, bypassing cash registers, and therefore tax system, that is, without any control from the state. Now, everyone who trades or provides services must have an online checkout. As conceived by the lawmakers, these changes will help regulatory authorities much more effectively monitor the volume of the country's domestic market, which will lead to an increase in tax collection and an improvement in the trade climate. In addition, it will help to put things in order in trade via the Internet, as well as protect consumers from unscrupulous entrepreneurs and fraudsters.
Today, all organizations are required to use a similar CCP. Until recently, the only exceptions were owners of payment systems and individual entrepreneurs working under a simplified taxation system. For these categories, the obligation to install online cash registers has been temporarily postponed, however from 1 July 2018 and they are obliged to use cash registers with the ability to transfer data online to the Federal Tax Service. By 2019, the last stage of the transition to online cash registers should be completed, they will be used by all categories of entrepreneurs and organizations, including self-employed citizens and individual entrepreneurs without hired employees.
What documents do not need to be filled
New legislative acts automatically canceled the mandatory use of a wide range of documents that were previously filled in manually. So, for example, journals, reference reports, acts will now be programmatically generated in in electronic format... In addition, now there is no need to obligatory fill out the primary documents registering the arrival of funds from buyers. The data group of cash documents includes uniform forms, starting from KM-1 and ending with KM-9.
The journal of the cashier-operator (form KM-4) is the primary cash document reflecting the expense flows of cash and their arrival. This document was approved by Goskomstat 20 years ago, since then it has been in it that the revenue of the outlet for a work shift has been reflected. Until 2017, the form was mandatory for all organizations and had fairly clear requirements. The register of the document must be numbered, and each entry of information from the cash register must be signed not only by the cashier, but also by the chief accountant and the head of the enterprise. The importance of the document was due to the need for the Federal Tax Service to control the application of CCP precisely with the help of the cashier-operator's journal.
Now, the need to manually enter data on cash register transactions has become optional. For reporting purposes, this document is generated automatically in the cash register system, copies of receipts are sent electronically to the tax service.
In addition, an additional benefit of using an online checkout is the ability to receive checks for shoppers who make purchases through online stores. Now this operation takes a few minutes, and after making a payment, the buyer can find in his e-mail a check that contains everything required details the seller and the purchased product.
Despite the legislative non-mandatory nature of keeping a journal, many managers and accountants advise continuing to keep records, for the most accurate control of cash flows on retail outlets and with the aim of a more responsible attitude of cashiers to their work.
Required documents
At the same time, despite the rejection of most of the primary cash documents, which made accounting more convenient, there were still documents that were required to be filled out. In addition, fundamentally new forms have appeared, which were introduced along with the approval of the mandatory use of online cash registers.
Is a cash book mandatory when using an online cash register? Yes, this internal enterprise log is a mandatory unified register. At the same time, the management of the organization has the right to independently decide whether to conduct it in a classic paper version or use modern technologies and lead e-book... For her, the KO-4 form has been established, which is mandatory for all owners of CCP, both old and new online sample. That is, the rules for maintaining this document have not changed in any way and include standard items:
This article is from the site vseofinansah dot ru. If you post this article on another site, it means it was stolen.- Records in the document are made only on the basis of cash orders, both incoming and outgoing, each of which is reflected in the book;
- The balance at the end of the day shown in the document must be verified against the actual availability of funds;
- The book, which is kept in electronic form, must be printed, stitched and certified without fail.
The new legislative acts did not in any way affect the established rules for the registration of PKO and RKO.
New required documents
the federal law No. 54-FZ introduced two completely new cash documents. The first one is called correction check and is necessary in case of detection of an excess of the accounted revenue as a result of the change. In addition, this document must be drawn up in the event of a power outage, when settlement with buyers is carried out in cash. It should be remembered that non-use of CCP is an administratively punishable crime. While this document will avoid a fine. But you should not abuse this opportunity, for each such check the tax inspector may require documentary explanations.
The second document is check with the sign "return receipt" ... A similar check is drawn up in the event of a refund to the client for the purchased product or service received. The document is drawn up regardless of the form in which cash received from the consumer: in cash or electronically.
In addition, the widespread introduction of online cash registers justified the appearance of other fiscal documents. First of all, it is shift opening and closing reports , by law, no more than 24 hours should elapse between operations of one shift. If the report on the opening of the shift is not generated, the cash register will not print cashier's checks... The same happens if the shift has exceeded a day. A report appeared informing about the closure of the fiscal drive, that is, the device installed in the online cash register and storing all cash documents in encrypted form. If you need to get the drive out of the cash register, for example, when filling its memory, you need to be sure that all documents on transactions have been transferred to the tax service.
Every individual entrepreneur or organization that leads entrepreneurial activity and carry out settlements with the client by means of cash, undertake at the legislative level to have a cash desk and keep operational records in accordance with established order.
Any settlements between the company and the buyer must be carried out using special equipment (KKM), so the owner must buy at least one cash register. It is also mandatory to issue paper checks, which will indicate the amount of the operation with its purpose.
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The used cash register must belong to the models approved by the tax authorities, which are in the State Register of KKM. In the process of registering the cash register, it is also necessary to register the KM4 form - "Journal of the cashier-operator".
If an organization has several cash registers, then each of them requires its own journal.
What it is
In accordance with the organization's chart of accounts, each cash transaction must be carried out on the 50th account and its subaccounts. If a standard accounting form is maintained, then registration takes place in the general ledger of KO-4, which is filled in by a senior accountant. Organizations related to small businesses and conducting accounting in a simplified form are required to use a book for registering business transactions (form K1) or income and expenses for registration.
Records on cash movements of cash are entered by the cashier responsible for this in the cashier's journal of the operator. Each entry is made with a pen with black or blue paste and certified by the signature of the cashier.
The following information is indicated on the cover of the magazine:
- details of the organization or individual entrepreneur;
- -, OKUD - codes;
- information about KKM;
- the date when the journal was opened;
- data of the person responsible for keeping the log.
The magazine should be numbered page by page and stitched. It is also necessary to have the signatures of the chief accountant, the head of the organization and the tax representative, which are sealed with the seal of the organization.
Do I need a document
The journal should record any funds passing through the organization's cash register. This approach will ensure the correct accounting of revenue, as well as the maintenance of financial and tax reporting.
When the tax office conducts an audit, it is first withdrawn cash documentation, for this reason, logging is a demanding task for an enterprise and requires special care and thoroughness.
An individual entrepreneur may have a question: does he need such a document and who should be in charge of maintaining it, if there is no cashier position.
Legislative accounting cash transactions and cash is not split for different forms property, so keeping a journal is necessary in any case. If the individual entrepreneur does not provide for the presence of a cashier, then the filling out of the document must be made by the head.
Registration in the tax office
When purchasing cash registers in 2019, an organization or an individual entrepreneur is required to register the device with the tax authority. The procedure is regulated by order No. 94n of the Ministry of Finance of the Russian Federation dated June 29, 2012. At the same time, the journal of the cashier of the operator is registered.
To comply with both procedures, the following documents will be required:
- application for registration of KKM (the form can be found on the Internet);
- a contract with one of the centers providing technical support for the device;
- technical passport of cash registers;
- cashier's journal;
- power of attorney addressed to the person submitting the documents.
It is worth remembering that, depending on the specific tax authority, the package of documents may be changed.
During the registration process, you may need documents such as a purchase agreement for a cash register, an EKLZ passport, a call log for specialists who provide technical support for the cash register. But, in accordance with the letter of the Federal Tax Service of Russia dated July 31, 2013 No. AS-4-2 / 13871, the taxpayer may refuse to provide a passport for the vehicle version.
Attention! In case of refusal to keep the journal, the owner of the KKM may be held liable in accordance with Art. 120 of the Tax Code of the Russian Federation and Art. 15.1 of the Administrative Code of the Russian Federation.
Filling out and maintaining the journal of the cashier of the teller
In the process of accounting for cash, mandatory flashing of the journal is required. It is allowed to flash both sheets and the entire magazine. The checklist must be signed by the head with a mandatory decoding. The last sheet of the document must contain an entry indicating the number of numbered, laced and signed or stamped sheets with a mandatory hit on the control sheet.
In the process of filling in by the cashier, the following rules must be observed:
- the use of only dark ink colors is permissible;
- accounting for the chronology of events is required;
- each line is intended for one cash day;
- information for recording must be taken from the Z-report of the cash register;
- independent calculation of the cumulative amount is unacceptable;
- if during the shift 2 reports were taken, then the data should be recorded in separate lines for each of the reports;
- daily records must be signed by the cashier and the manager.
- correction of data, blots or erasure of records are not allowed.
The title page, a sample of which and an example of filling can be downloaded online, must be completed before submitting the form to the IFTS. Data about the company, cash register (based on the technical passport), the person in charge, as well as the date of the beginning and end of the logging are entered. It is necessary to conclude a liability agreement between the cashier and the company.
The first log entry should display the checksum and the act of putting the device into operation. The amount of 1.11 rubles is selected as the control one. The remainder at the end of the day should be the same. In the next shift, the cashier must reduce receipts by the checksum value.
In the process of filling in the columns, you must specify:
- shift date;
- department or section number (if there is no breakdown, filling is not required);
- information about the cashier (if only one cashier works, then a single record of his data at the beginning of the page is allowed, and in the following lines it is necessary to use the symbols "- // -");
- fiscal memory report number;
- sales in accordance with the data of the control meter (filling is carried out by an employee of the technical center during the transfer of the device for subsequent repair);
- cumulative total data at the beginning of a new day;
- signature of the responsible cashier;
- the signature of the administrator (senior cashier);
- information on the Z-report at the end of the day;
- daily revenue;
- the amount of cash on hand based on the Z-report;
- number of payments with reconciliation of documents;
- the amount of all payments by bank transfer;
- cash that was deposited in the cashier of the organization;
- return.
Columns 16, 17, and 18 must be used to enter the signatures of the cashier, administrator, and supervisor.
Replacing with a new one and making changes
If the magazine is over, then it must be "paid off" in the tax office when registering a new one. Such a replacement can be made with the submission of an application for the extension of the journal by any of the company's employees who have a power of attorney on behalf of the head, certified by a notary. It is also important to have with you old magazine and the registration card of the KKM.
The entries in the new journal should continue the order of the old one. The remainder is transferred to a new document. The change of magazines should take place at the end of the year, but these requirements are optional.
If you have any questions, you can contact the tax office or the administrator, since there are cases when managers or tax authorities may express some wishes regarding a particular issue regarding filling out. It is important to remember that logging is a demanding task that affects the purity of reporting.
Error correction
Any enterprise must comply with cash discipline, otherwise the offender will face administrative liability. Correction of an error in a document is allowed, however, it is often easier to fill it out again than to correct an erroneous entry.
With the cashier's magazine, things are a little more complicated. It has to be carried on for long term with strict adherence to chronology, for this reason it will not be possible to completely rewrite the document. Nevertheless, it is allowed to make corrections on the basis of the decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132.
If an error is found, it must be corrected using one of the following methods:
- If an error is found in the current shift, the incorrect entry is crossed out completely and a new one is entered into the log on the next line. You need to cross out the erroneous entry with one line so that, if necessary, it remains readable.
- If a long-standing error is found, it is required to correct the wrong number for the correct one.
There is no penalty for corrections that were made in accordance with the established procedure. Federal Law "On Accounting" dated 06.12.2011 No. 402-FZ in clause 8 of Art. 10 requires next to the correction to indicate the date of the amendment, as well as the data of the responsible person and his signature. Corrections can only be made by the person responsible for logging.
Storage periods
The journal of the cashier-operator must be kept near the place of installation of the cash register throughout the entire life of the device. The document must be presented to the inspectors at their request.
The storage of logs for past periods is carried out by the organization or individual entrepreneur... The shelf life is at least 5 years.
After the expiry of the specified time frame, it is necessary to destroy the document. In accordance with the requirements of the legislation for these purposes, a special commission should be drawn up, which will attest to the fact of destruction. Then, the head of the organization or the entrepreneur must draw up an act, which the members of the commission will certify with their signatures.
What to do if there is an online checkout
Based current regulations both the company and the individual entrepreneur can use cash registers in accordance with the new procedure, to which they can voluntarily switch (online cash registers).
The Ministry of Finance of the Russian Federation, by letter dated September 16, 2016 No. 03-01-15 / 54413, explains that taxpayers who have switched to online cash registers are not required to apply the forms that were approved by the decree Federal Service state statistics of the Russian Federation No. 132, since this is not provided for by the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers."
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
