Rules for working with online cash registers: instructions for the cashier step by step

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Maxim Demesh

January 31, 2022

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Working with cash register equipment is not an easy task, especially for those who have not yet used online cash registers and do not know all the intricacies. The cashier must have certain knowledge and skills in this area, because due to errors made when paying customers, the owner of the outlet, and even the employee himself, can receive considerable fines from the Tax Inspectorate. It is for this reason that effective training will be beneficial not only to employees of retail outlets, but also to entrepreneurs who hire their first employees. In connection with the adoption of Federal Law No. 54, responsible persons were puzzled by serious questions regarding the organization of the activities of personnel working with cash registers. In this article we will try to understand in detail how new employees can start working with an online cash register and how not to earn fines for themselves and their superiors.

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What is an online cash register and how does it work?

A modern cash register is an electronic device that is designed to interact with the tax office online and allows you to control the store’s revenue.

This equipment is equipped with a fiscal drive for recording and storing all payment information and has the ability to connect to the Internet for continuous sending of OFD data.

The new type of check has become longer and now contains a larger number of details, and it is also possible to create an electronic version of it to be sent to the client’s email or SMS to a phone number.

In addition, based on the provisions of the law, the device must meet certain technical characteristics, for example, have a built-in clock and a serial number indicated on the case.

This expanded functionality simplified inspection checks, and the sales process itself became more transparent.

The operating scheme of the new equipment has additional capabilities: sending an electronic check, updated software and almost autonomous operation of the financial fund. All steps take just a few seconds:

1. The client makes payment in cash or by card;
2. This data is sent to the FN;
3. It encrypts the information, stores it and forwards it to the FD operator;
4. The OFD checks the information and then sends it to the tax office;
5. After receiving confirmation, the check is printed. Its electronic form is duplicated on the buyer’s e-mail or phone number.

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Received funds must be counted by the cashier in the presence of the employee who issued them. After which the cashier confirms receipt of this amount by signing in the cash register.

Working with an online cash register for a beginner should begin with a few simple steps, after which you can start counting customers:

• 1. Check for the presence of a receipt tape; if it is not there, insert a new roll.
• 2. Press the button to turn on the cash register equipment.
• 3. Log in to the system using your personal username and password (information must be obtained in advance from the manager).
• 4. Check the network connection, if not, then solve the problem with the Internet connection.
• 5. Open a shift and generate the corresponding report.
• 6. Determine the functionality of the online cash register and the legibility of printing. To do this, the cashier knocks out several zero checks.
• 7. Check the correctness of the data on printed receipts (indicate all mandatory details).
• 8. Attach a name badge to the form, which indicates your position, surname and initials.
• 9. If necessary, install equipment for work in their places.
• 10. You can start counting consumers.

Don't forget to close the shift after it ends. At the end of the working day, the employee must print a closing report and turn in cash. This must be done no later than 24 hours after the opening of the shift, otherwise the cash register will stop printing receipts. The report must be sent to the OFD and contain the following data:

• Number of issued receipts (as well as those that were not sent out)
• The amount of calculations carried out and payment methods.
• Information about the shift, cashier, etc.

Revenue must be handed over at the end of the shift to the manager or senior cashier, and then transferred to collection.

Important!

At the initial stage, it is better for managers not to leave new employees unattended. Thanks to special programs for retail sales, entrepreneurs can monitor the cashier's checkout process for each customer in real time. Using such applications, you can not only monitor the correctness of payments to customers, but also analyze all business processes of a retail outlet or organization.

How to operate a cash register: step-by-step steps

Every cashier at their workplace should have a step-by-step instruction or guide on how to operate an online cash register, because a cashier must perform the following actions daily:

1. at the beginning of the working day, check the serviceability of the cash register;
2. turn on the cash register;
3. check the presence of a receipt printing tape (if it is missing, install a new one);
4. register a cashier (possibility of some cash register models);
5. display test reports (current and for the previous shift);
6. meet the buyer;
7. punch the receipt of the purchased product or service;
8. carry out the plan for the break (check the actual amount of money in the safe and in the machine’s memory, add new product items or other actions as necessary);
9. at the end of the shift, recalculate the revenue received and compare it with the value in the memory of the cash register equipment.

Arriving at the workplace, the cashier must make sure that there is no damage to the body of the cash register equipment and information input/output wires, as well as the presence of the necessary seals on the device (if any). You also need to clean the product from dust and dirt. At the end of the preparation, the cashier checks the reliability of the cash register’s connection to a 220 Volt household network (if the equipment is stationary) and the connection to the Internet.

You need to pay attention to the correct installation of the receipt tape. Quite often, the roll is installed upside down, and then they are surprised at the incorrect printing and blame the supposedly faulty printer. The correct position of the roll in the printing device is clearly indicated in the equipment instructions. It is due to the presence of only one layer for printing on thermal tape. Check the ribbon installation when printing the report.

Next, the cashier prints a report for the previous shift. If the amounts are visible in the previously printed report, the employee of the previous shift forgot to reset. If this was not corrected in time and noticed by the inspection authorities, the institution is subject to penalties.

For this reason, how to operate a cash register is a must-have skill even for a junior cashier just starting out in their career. The way out of this situation is to urgently print the report before 24 hours have passed from the date of the first printing of the previous shift's check. If necessary, you need to correct the date and time of the transaction, count the money in the appropriate compartment and reconcile it with the report of the previous shift.

When recalculating the amount, you need to keep in mind non-cash payments to customers. It is reflected on the check as a separate line. Such money is stored in the company’s personal account, and not in a cash safe. It is also recommended to be prepared for the fact that the accountant or owner of the enterprise may ask the cashier to provide an official issue during the working day. This is completely normal. The proceeds must be transferred to collectors, to the specified account or personally to the owner of the institution.

At the end of the work shift, a final report is performed. To do this, you need to have a sufficient balance of the cash register tape. About the successful completion of zeroing, the printed paper will contain the phrases “Registers cleared,” “Report is valid,” and so on. The report is assigned an individual number and stamped with a date and time. These parameters are also subject to mandatory verification by the cashier.

The control tape (if any) should be carefully rolled up and stored at the place of calculation for 3 days and 3 years within the enterprise. If you want the amount of non-cash payments to be transferred to the specified bank account, the shift must be closed at the bank payment terminal. The cashier must wait for a report on the correct sending of transaction information to the tax service in the case of an online cash register or take such documents directly to the federal tax service building. The end of the shift is marked by turning off the cash register.

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How to turn on the cash register

Before using the cash register, you first need to know how this equipment is turned on. First of all, you need to install the product on the work surface. This location is usually within easy reach of the cashier and in full view of consumers. Initially, the cash register must be connected to a 220 volt household network without using an extension cord. The devices use batteries to power the backup memory. Before using any function of the cash register, these elements must be installed in it.

To do this, perform the following scheme of actions:

1. use a screwdriver to open the place on the device body where the batteries are inserted;
2. elements must be inserted in strict accordance with the instructions for the device;
3. The compartment is securely closed with a lid and bolted.

To ensure uninterrupted operation of the device, it is recommended to change the batteries once a year. Next comes work with the cash roll. To gain access to it, you need to open the cover of a special compartment on the product body. Having taken out the roll, you need to check its integrity. The paper should be smooth, intact and not have curled ends. Thanks to this, the roll can be easily placed back into the compartment, and the risk of paper wrinkles is significantly reduced.

The paper should be inserted in such a way that the printed receipts can easily come out of the special hole. Also, the check should be convenient to tear off and give to the buyer or consumer of services. To complete the installation of the roll, press the Feed button (or with a similar name). A special mechanism is activated that hooks the paper and drives it through the device. This is a standard algorithm for installing paper for printing receipts at cash registers of any brand.

Next, the device must be unlocked. To do this, the cashier does not need special training. Unlocking is quite easy. In most cases, any cash register has a key with which the responsible employee closes the device to comply with security rules. It is worth turning it and thereby unlocking the equipment.

The cash register is turned on with a special on/off button. Or a key located on the top of the device body. Modern cash registers are equipped with a Mode button, which replaces the key and the button to turn the device on or off. To activate such a cash register, you need to turn this button to the Reg position.

Setting up a cash register

It is better to configure the equipment in stages. It is convenient to configure cash register equipment in such a way as to combine items similar to each other in one category. For example, one category of goods is taxed with a certain value, while for another there are no taxes at all (this also happens). Next you need to set the correct date and time values.

The device programming mode starts when the key is turned to the PROG (P) position. If there is a button on the case, then you need to go to the Program menu item and in this mode set the desired configuration. Many device models are equipped with a special lever located under the cover of the paper roll compartment. This element is also switched to Program mode. You need to set up the cash register only according to the job description of the cashier-operator of the online cash register.

What about online stores?

In general , there is no legislative division between regular and online trading . The rules of the game are the same for everyone. True, there is a term “distance trading”. This does not give any privileges; there are only slight differences in the methods of payment and check issuance, which we will discuss below.

All online stores that accept payments from individuals (cash and bank transfer) must do so using online cash registers.

Exceptions are made only for entrepreneurs who do not take money from buyers themselves, but do it through a paying agent . This role can be played by a third-party courier service (with the exception of its own delivery service), Russian Post, and so on. In this case, the payment agent accepts the money and is obliged to issue the buyer a cash receipt.

A little about the check itself. If the buyer pays by card on the website and does not interact with the seller directly, the law allows limiting the payment to an electronic check. It must be sent to the client’s phone number or email no later than 5 minutes from the moment the money is received. But this is only in the case of online payments.

If a person pays at a point of issue, an offline store, or through a courier, the seller is obliged to issue a “live” paper check. This is stated in Article 1.2, Clause 5 of Federal Law No. 54. Here is an excerpt:

“... when making payments using electronic means of payment, which exclude the possibility of direct interaction and the use of devices connected to the Internet, providing the possibility of remote interaction, we are obliged to ensure that the cash receipt is transferred to the buyer in electronic form to the subscriber number or email address specified by the buyer before making payments..."

To simplify: if you have the opportunity to issue a paper check, issue it . There is no such possibility - an electronic copy is quite enough. When printed, it has the same legal force as a receipt printed by a cash register.

Example of an electronic check

How to issue a check to a buyer

To understand how to use an online cash register, an employee needs to understand the algorithm for issuing a receipt to a buyer:

• The cashier scans the item, thereby opening a receipt
• The buyer hands over the payment to the cashier
• After receiving the funds, the cashier completes the sales process by generating a cash receipt

If necessary, an electronic version of the cash receipt is sent to the buyer’s e-mail or phone number.

In order to simplify the process of entering personal data, the developers have created a Federal Tax Service application with which the buyer can transfer his personal data to the cashier via a QR code.

When paying for a purchase, you may need to deposit funds in different ways. For example, if the buyer does not have enough money on the card, he can pay the remaining amount in cash. In this case, the cashier generates one check. In which both payment methods are recorded, indicating the amount of each of them.

Operations for which a receipt must be generated include:

• Sale. The check is issued after the cashier receives the funds or after the funds are written off from the client’s payment card.
• Return. A refund receipt is issued if a refund was issued to the buyer based on the return of the goods to the store. The return receipt must be accompanied by a return application, which indicates the buyer’s passport details, date and reason for returning the goods.
• Making adjustments. An adjustment is necessary if the sale was made at an incorrect price or without using an online cash register (for example, when there was a power outage). In this case, a correction check is issued.
• Making an advance payment. A check is issued when the buyer makes an advance payment.
• Making an advance payment. The difference from an advance payment is that an advance payment is made for a specific specific product, while an advance payment is a payment for an unspecified product (for example, the purchase of a gift certificate).
• Issue of goods on credit/installments. The algorithm for generating and issuing a check in this case will be the same as for a regular sale, the differences lie in the absence of the fact of transfer of funds to the cashier and the indication of the payment method indicated in the check.

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How to punch a receipt when providing services?

Taxcom OFD specialists explain that a mandatory detail of a cash register receipt is the name of the services (if the volume and list of services can be determined at the time of payment), which must be reflected as correctly as possible. It is better to take the name of specific types of services from the contract with the client or from the price list of services.

Experts clarify that the name of the product in the cash register receipt must correspond to the labeling of the product, i.e. contain information that will allow the buyer to uniquely identify the product, including its type, grade or brand, weight or volume.

There are no specific requirements for indicating the name of the product and its details in the Federal Law of May 22, 2003 No. 54-FZ. Therefore, the cash register user has the right to independently determine the name. When forming the name of a product, taxpayers can be guided by the All-Russian Classifier of Products by Type of Economic Activity OK 034-2014 (CPES 2008), as well as the Technical Regulations of the Customs Union “Food products regarding their labeling” (TR CU 022/2011).

Calculation sign

A payment attribute is a cash receipt detail indicating the reason for the receipt/disbursement of funds to/from the organization's cash desk.

The calculation attribute can be specified in four options:

• “Receipt” - will contain a sales receipt. For example, when a buyer purchases household appliances in a store.
• “Return of receipt” will be indicated on the return receipt. For example, if household appliances turned out to be of inadequate quality, and the buyer decided to return the goods.
• “Expense” - will be indicated in the receipt upon receipt of the goods on a paid basis. For example, a point for accepting scrap metal - issuing money when accepting metal;
• “Refund of expenses” - will be present on the receipt if the operation involves returning the goods to the client. For example, a customer returns money to pick up an item.

As of January 1, 2019 , the requirements to update the FDF to version 1.05 came into force. In the new version, such details have appeared as “Attribute of the subject of payment, indicating a specific subject of payment, for example, “lottery winning”, “excise goods”, “service”, prepayment, advance payment, etc.

Instructions for working with smart terminals using the example of KKT "Evotor"

Manufactured by KKT, they are equipped with a touch screen and additional connectors for connecting external devices. You can also download applications and updates directly from the Evotor store.

The cashier's procedure when working at KKT Evotor:

Refilling the receipt tape. Lift the printer cover and install the receipt tape so that it comes from under the roll, pull the tape over the edge of the receipt feed compartment and lower the cover until it clicks.

Device activation. Plug the device into the socket and press the cash register power button (depending on the model, it may be on the bottom or side). The shift opens during the first sale.

Sale of goods at a free price. Click on [Sales] →[+]→[Product]→[Free price]→enter the price and quantity of the product→[To check]→[Payment]→enter the payment method→enter the amount of money received from the buyer→[Pay] .

Selling a product item from the KKM database. Sale]→[+]→[Product]→ scan the barcode of the product→enter the quantity→[Payment]→[Payment method]→amount of money received from the buyer→[Pay].

Sending purchase information via SMS. After all the goods have been sent out, click [For payment]→click on the [Electronic check] switch→select the [By SMS] section→enter the customer’s phone number→send→[Pay].

Return. In the main menu, select the desired section. In cases where the client does not have a receipt, select [Without receipt]→[+]→[Product]→in the product list of the cash register we find the required item→[For return]→type of payment with which it was paid→cost of the product at the time of sale→ [Pay]. If there is a receipt, then first enter its number and repeat the steps described above, with the exception of selecting a product from the catalog.

Z-report. Open the administration mode, enter the password → [Reports] → [Cash report] → [Close shift] → After issuing the fiscal document, turn off the cash register.

Payment method indicator

The payment method attribute indicates how the payment was made.

The sign of the payment method can be indicated both in the form of a code word and in the form of a digital designation:

• Code ADVANCE PAYMENT 100% (or 1 in the digital version) - indicates that the seller has received an advance payment for the goods in the amount of 100%;
• Code ADVANCE PAYMENT (or 2) - the buyer made a partial advance payment for the goods;
• ADVANCE code (or 3) - receiving an advance for an item that has not been defined. For example, if a buyer purchases a gift certificate, the seller cannot find out in advance which product will be purchased, in this case the payment method is indicated as “advance”;
• Code FULL PAYMENT (or 4) - indicated when the buyer pays in full and immediately receives all of his goods;
• Code PARTIAL SETTLEMENT AND CREDIT (or 5) - this can include the situation when the buyer purchases goods on credit, while paying a down payment, i.e. the goods will be partially paid for, and the remaining amount will be issued as a loan;
• TRANSFER ON CREDIT (or 6) - here the payment method will be to purchase the goods on credit in full without a down payment, and the goods in this case are transferred to the buyer immediately;
• LOAN PAYMENT (or 7) - is indicated when the buyer makes a payment to repay the loan, and it does not matter whether the next payment is made or the payment is made in full.

Let's sum it up

1. Online stores, with rare exceptions, are required to use online checkout.
2. When paying on the website, an electronic receipt is sufficient. If the client pays the seller when placing an order, a paper document is needed (Article 1.2, Clause 5 of 54-FZ).
3. There are 3 application options: cloud checkout, a universal solution for online stores with pick-up points, and a physical checkout. A universal approach is better: it completely covers all business issues. The offer from “EKAM.Online” is quite suitable.
4. The cash register can be purchased or rented.
5. The cash register must be registered with the tax authorities.
6. To transfer data, you must use the services of the OFD.

Applying a correction check

A correction check is created by the cashier if payments were made without using an online cash register:

• Inability to use online cash register due to breakdown
• Inability to use the cash register due to a power outage
• The occurrence of surpluses or shortages in the cash register due to the inattention of the cashier

In any of these situations, the cashier will have to generate a correction check. The differences from a regular check with a correction check are quite significant:

1. Firstly, it is impossible to indicate the list of goods that were purchased on the correction receipt. This is due to the fact that in almost every situation in which the formation of this fiscal document is necessary, there is no possibility of establishing which specific goods were purchased. As an example, we can take the formation of such a check when a shortage is detected at the end of a work shift.
2. Secondly, it is worth paying attention to such details as a sign of calculation. When generating a fiscal document for correction, this detail can be of only two types:

• “arrival” when surplus is detected
• "expense" when a shortage is detected

The correction check must always be accompanied by an explanatory note detailing the reason for the correction. The explanatory note will be useful in the event of a tax audit, because Federal Tax Service employees pay special attention to correction checks.

Most often, correction checks are confused with refund checks. A refund receipt is generated when the cashier needs to correct an operation that has already been completed. For example, when a cashier mistakenly punches out an extra item. In this case, it is necessary to cancel the operation by generating a new fiscal document with a settlement attribute, which will indicate “return of income”. The check must also contain the amount of the erroneously issued check. Additionally, a new receipt is generated indicating the correct purchase amount.

Actions of the cashier if problems arise in the operation of the online cash register

During a work shift, various situations may arise, including those that interfere with the operation of cash register equipment.

• There is no Internet network. The lack of Internet will not cause serious problems. Transactions, despite the Internet shutdown, will be recorded on the fiscal drive. The OFD will receive information after the network is restored. The problem with access to the Internet must be resolved no later than 30 days, otherwise the online cash register will be automatically blocked.
• Power outage. The situation assumes that it is impossible to carry out transactions using the online cash register; therefore, if the store loses power, sales should be stopped. Sales should only be made as a last resort. For example, a passerby feels ill and urgently needs water. In this case, you should not, referring to 54-FZ, close the store doors in front of a pale buyer; it is better to still make a sale, and after restoring the power grid, issue a correction check.
• Broken receipt tape. To eliminate this problem, the cashier needs to replace the tape himself, if this is within his area of ​​responsibility.
• Lack of connection between the computer and the online cash register. If such a problem occurs, it is necessary to understand its cause, i.e. visually assess the situation and try to find the cause of the breakdown. For example, the cause may be a loose cable, in which case the cashier can correct the situation on his own. If at first glance the problem is not visible, the cashier should not look for the problem on his own; it is better to call a specialist responsible for the technical condition of the equipment.

Closing a shift and collection

Every cashier must learn the rule: there should be no more than twenty-four hours between the opening and closing reports of a shift.

For example, if a cash register shift is open at 15:00 on August 1, it must be closed no later than 15:00 on August 2.

The opening and closing times of the cash register shift are not established by law.

At the end of the day, the cashier generates a report on the closure of the cash register shift (an earlier analogue was a z-report), then a PKO (receipt cash order) is generated and the totals are recorded in the cash book.

What documents need to be filled out when working with CCP?

With the advent of online cash registers, life has become a little easier for businessmen, because the burden of completing a variety of papers has been removed from them. But some still remain, here is the list:

• Cash book. It is necessary to register all the money accepted by the cashier and data on the transactions performed. It should be drawn up according to the KO-4 model in paper electronic form. You should not treat it mediocrely, because if an inspection comes and the Federal Tax Service employees do not receive it in the proper form, the entrepreneur faces a fine: individual entrepreneurs - up to 5,000 rubles, legal entities - up to 50,000 rubles.
• Incoming and outgoing cash orders.

Other documents that are necessary when operating an online cash register are produced using cash register programs. These include correction checks, refund checks, etc.

Is the use of a cash book and orders relevant?

The traditional category of documents that are maintained when working with cash register systems includes the cash book, receipts and debit orders. In order to understand the issue of the relevance of their application, you can refer to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.

In this approved regulatory document, all enterprises that carry out cash transactions are required to use two types of orders and enter all information about cash flows into the cash book. This must be done for any operations involving the circulation of cash through the cash desk of a business entity. The rule must be observed even if the cashier’s workplace is equipped with modern equipment, which automatically transmits all transaction data to the tax office through a fiscal data operator.

Organizations must use unified forms of PKO, RKO and cash book, which were approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Unlike large companies, individual entrepreneurs are exempt from this obligation and do not have to fill out a cash book and related orders. However, they are still required to keep a ledger of income and expenses. This is an analogue of a cash book, which reflects all transactions for issuing and receiving cash. If an individual entrepreneur uses an online cash register to conduct his business, then he needs to fill out the book daily, otherwise - as funds arrive.

Most often, in practice, PKO and RKO are filled out by entrepreneurs at the end of the working day. After closing the shift, the cashier fills out incoming and outgoing cash orders, as well as the cash book according to the printed Z-report.

A cashier who works with an online cash register needs to remember that when filling out a receipt order:

• Execute as many PKOs as there are types of cash transactions reflected in the report generated at the end of the shift. In this case, you should pay attention to the details “payment method attribute” and “account attribute” . Thus, for transactions that reflect payment of the full cost of goods, you need to fill out one order, and for advances, another.
• If a return of goods was issued during the shift and the “return of receipt” , the expense note is not filled out. However, the refund to the client must be reflected in the cash documents. To do this, a receipt order is drawn up, reduced by the return amount.

When starting to work with an online cash register in a large trading organization, the cashier must remember that the cash balance in the cash register should not exceed the limit established by the management of the organization. Any amount of cash can remain at the cash registers of small retail outlets and individual entrepreneurs.

How to work as a cashier with an online cash register in difficult situations

This could include situations such as:

1. Power outage.

If the cash register operates without a battery (and it is not possible to use an uninterruptible power supply), then it obviously cannot be used for the purpose of fiscalizing the amounts accepted from customers. In this case, trade will have to be suspended, since accepting funds from buyers without subsequent fiscalization of the accepted amount is an administrative violation and leads to large fines.

However, if there is reliable information that the electricity has been turned off for a long time, and customers really need goods from the store (for example, if these are essential food products), then, as a last resort, you can try to release them without punching receipts - by issuing documents to customers, replacing checks (for example, these can be sales receipts or strict reporting forms). But later you must:

• break through revenue using familiar correction checks;
• notify the Federal Tax Service of the forced non-use of online cash registers due to a long power outage (with a certificate or other document from Energosbyt attached stating that there was a power failure).

However, this method of “legalizing” sales when the online cash register is disabled only reduces (albeit significantly) the likelihood of a fine, but does not reduce it to zero. It all depends on the position of the specific tax office. It is possible that the store owner will have to prove his case in court.

1. Internet shutdown.

This is the most minor problem. The online cash register can fully function without a constant Internet connection. The main thing is to ensure the transfer of fiscal data to the OFD at least once every 30 days . But if you don’t do this, the fiscal drive will be blocked if you fail to fulfill this obligation. Therefore, if a malfunction in the Internet is detected, it would be a good idea for the cashier to inform management or the employees responsible for the network about this.

1. Failure of cash register equipment (for example, it has a software glitch, it is damaged, something was spilled on it, etc.).

A cash register that refuses to work obviously cannot be used. Its non-use, although forced, constitutes the same administrative violation as the failure to use the cash register during a power outage. Therefore, in general, there is only one recommendation - stop trading.

But there are also non-standard situations. For example, a massive technical failure in the operation of a cash register from a certain manufacturer, as happened on December 17, 2017. Here again, however, sellers have a cost-effective way of responding to the situation—essentially similar to the one discussed above in the blackout scenario. You can continue trading without punching checks (optionally, issuing BSO or sales receipts to customers to confirm the purchase), and then:

• fiscalize accepted amounts using correction checks;
• if there has been a massive technical failure in the operation of a cash register from a certain manufacturer, request from such cash register manufacturer documentation confirming the occurrence of a massive failure in the cash register equipment (and certifying the fact that the store is not at fault);
• send to the Federal Tax Service all available information on the situation that has arisen.

Video - report on a massive technical failure in the operation of online cash registers on December 17, 2017:

But this method is applicable if the cash register refused to work for reasons beyond the direct control of the retailer. If the CCP fails because something was spilled or dropped on it, the scheme we considered most likely will not work.

A special case is the failure of the cash register due to force majeure.

1. Force Majeure.

Scenarios with a power outage, a breakdown of cash register equipment, and, possibly, a long-term Internet outage due to the destructive effects of natural or man-made factors, are possible here. The cash register can be washed away by a rain wave, or some heavy object can fall on it during a strong gust of wind.

In this case, trade must be stopped by law, but no one in their right mind would think about this. The store must be ready to immediately supply those in need with essential goods - with or without receipts. And the Federal Tax Service, most likely, will not even try to demand any clarification from the business entity regarding the non-use of online cash registers.

If you do not know how to register a cash register with the tax office, step-by-step instructions will help you understand the algorithm for this procedure.

We advise you to read the article about the nuances of using cash register equipment by individual entrepreneurs in different taxation systems.

What innovations were used in terms of calculation, registration and payment of UTII.

Video - how to use the EKR 2102K-F online cash register:

Is it necessary to keep records in the cashier-operator's journal?

This question often becomes a topic of discussion. Before innovative online cash registers appeared in retail outlets, keeping a journal for the cashier-operator was a prerequisite. In a letter dated 04/04/2017 No. 03-01-15/19821, representatives of the Ministry of Finance reported that the use of cash registers can be carried out without the need to fill out a log. This is due to the fact that all cash transactions are reflected in fiscal receipts, which are transferred to the OFD.

At the same time, there are a number of formal signs of using such a journal, confirming that the obligation to keep records in paper form retains legal force. According to clause 72 of the Administrative Regulations according to Order of the Ministry of Finance of Russia dated June 29, 2012 No. 94n, tax inspectors are required to provide the service of certifying the cashier-operator’s journal, which is available to the taxpayer. The standard rules for using cash registers also note that such a journal must be certified by the signature of a Federal Tax Service employee.

[email protected] of the Federal Tax Service of Russia dated April 12, 2006 was also published , which has not lost its force to date. It states that tax representatives have the right to request the journal from the organization for certification. Entrepreneurs can use either a unified magazine form or their own.

Based on the foregoing, we can conclude that the cashier-operator’s journal is a traditional document for cash accounting, which most modern trade organizations have. However, the introduction of multifunctional online cash registers leads to the fact that the need for it disappears.

The management of a trading enterprise has the right to oblige the employee responsible for the cash register to keep a journal and reflect all the necessary information in it. This may be done to evaluate the cashier's performance.

Let's sum it up

A salesperson who has reached 18 years of age, has entered into a liability agreement with the employer, and has read the operating manual and regulatory documents can operate a cash register. The cashier’s responsibilities include accepting money from customers, processing purchases, issuing change and receipts, and preventing third parties from being near the device. An individual entrepreneur can work with the cash register independently without completing any additional documents.

At the beginning of the day, the cash register should be turned on by printing a zero receipt. If the tape runs out, you must stop work, remove the old roll, seal and sign it, and install a new one. Online cash registers are a new generation of devices that directly interact with the fiscal data operator and thus significantly speed up and facilitate the work of the seller.

Buy a cash register for the office

Preparing for work

Before using the online cash register, the cashier must carry out a number of preparatory procedures. Namely:

1. Read the instructions for working with the online cash register for the cashier and additional devices that are connected to it - an acquiring terminal, a barcode scanner, scales.

Video - instructions for working with the Mercury 185F cash register:

1. Study the cash register software with which the cash register will be used. Find out how this software is used, in particular:

• to fiscalize the receipt and issuance of funds, adjusting checks;
• to generate various reports on fiscal transactions;
• to set up discounts and implement other measures to stimulate sales.

1. Familiarize yourself with the rules for using cash register equipment (or using alternative fiscalization mechanisms) in difficult situations. For example:

• when there is a power outage or internet outage;
• in case of software failures in the online cash register;
• in case of force majeure situations of natural and man-made nature;
• in case of failures in the equipment connected to the cash register (for example, if payment by card does not go through).

Video - instructions on how to work with CCP Smart Terminal Evotor 7.2:

The employer’s task is to develop such rules, instructions and recommendations in advance. They may contain other requirements related to the operation of the CCP. For example:

• on preventive inspection of online cash registers before work (and on responding to identified malfunctions);
• on the procedure for receiving and depositing change money;
• on the procedure for obtaining materials necessary to ensure the operation of cash registers (primarily, this is a receipt tape);
• on organizing access to the online cash register by certain persons;
• on the procedure for fiscalization of transactions at the beginning and at the end of the working day.

Video - instructions for working with the Orion 100F cash register:

Having prepared to use the online cash register, the store employee begins his work shift. Let's consider what actions he will have to perform during interaction with visitors.