As a rule, in blocking mode the functionality of the device is limited and only allows you to generate a report on closing the cash register.

What to do if the cash register is blocked

To get out of the so-called blocking state, the cashier-operator needs to eliminate the reason that led to this situation.

IN in this case you need to close the shift as soon as possible by generating a cash register closure report (x-report, z-report).

How to close a cash register shift at an online cash register

The algorithms for closing a shift at each cash register may be different. But in general, in order to close and print a report, you need to perform a number of simple steps:

• go to the “Closing cash register” section and select “Close shift”. After this, the cash register will independently print the closing report.

If the cash register does not allow you to close the cash register automatically, you must print the x-report manually. To do this, you need to go to the “Cash Reports” section and select the appropriate report. Printing will occur immediately after selecting the command.

After the cash register is closed, the cashier-operator can open a new shift and continue working at the online cash register as usual.

Will the tax office find out about this?

With the introduction of new online cash registers tax office learns about the violation immediately with the help of the fiscal data operator (FDO).

When the cashier-operator generates a report on the closure of the shift, the cash register will send it to the fiscal data operator, who will be obliged to forward it to the Federal Tax Service of Russia.

Responsibility for violation

Closing a shift after 24 hours is interpreted as a violation of the rules for using cash register systems.

Thus, according to paragraph 4 of Article 14.5 of the Code of Administrative Offences, there is a penalty for such actions in the form of a fine or warning.

If employees forgot to close their shift at the online cash register, but did not issue receipts, then there is no serious violation. However, when a cash register session continues for more than a day with checks being bounced, then there is every reason to impose punishment on the violator.

N.A. answered questions. Martynyuk, tax expert

We bring order to the cash register and cash payments

To last year’s changes in the rules for working with cash and in the execution of cash transactions Instructions of the Central Bank dated 10/07/2013 No. 3073-U (hereinafter referred to as Instruction No. 3073-U), dated 03/11/2014 No. 3210-U (hereinafter referred to as Instruction No. 3210-U) everyone has already adapted - they have sorted out the most pressing issues. Smaller, but no less important problems remain.

To work without a cash limit, it is not necessary to register in the register of small businesses

Y. Perepelenko, chief accountant

As soon as last year small businesses had the right to keep any amount of cash in the cash register without restrictions, we immediately drew up an order to abolish the cash limit.
Now the tax office has come to check our cash register. Inspectors claim that we do not have the right to work without limits, because our LLC is not in the register of small businesses in Moscow. Threatened with a fine under Part 1 of Art. 15.1 of the Administrative Code, since the unspecified limit is zero, therefore all the money in our cash register is above the limit. Is this legal?

: The tax authorities are wrong, and if the inspectorate does risk fining you, then you can easily challenge the fine in court, because it is clearly illegal. According to Directive No. 3210-U, in order to work without a limit, it is enough to simply be a small enterprise - there are no additional conditions. An organization receives the status of a small enterprise automatically if it meets certain criteria. Art. 4 of Law No. 209-FZ of July 24, 2007 (hereinafter referred to as Law No. 209-FZ). No registration - neither in the said register nor anywhere else - is required for this Art. 8 of Law No. 209-FZ.

Registers of small businesses are maintained by federal, regional and local authorities. The purpose of such registers is to record small enterprises and individual entrepreneurs who receive from these authorities financial, property, information, consulting support, as well as support in the field of training, retraining and advanced training of employees in Part 1-3 tbsp. 8, part 1 art. 16 of Law No. 209-FZ.

You can also refer to the Letter from the Federal Tax Service itself, which directly states that organizations that meet the criteria for a small enterprise established in the Law may not set a limit Letter of the Federal Tax Service dated 07/09/2014 No. ED-4-2/13338 (clause 1).

ATTENTION

In summer criteria have changed classifying organizations as small businesses. Check if your company has become small enterprise. If yes, then you now have the right to work without a cash limit.

The following documents confirm that your organization meets the criteria for a small enterprise:

• Form No. 2 “Report on financial results” - shows that revenue excluding VAT for the previous year does not exceed 800 million rubles. Please note that the revenue limit was raised to this value quite recently - on July 25, 2015, and previously it was 400 million rubles. Government Decrees No. 702 dated July 13, 2015, No. 101 dated February 9, 2013;
• extract from the Unified State Register of Legal Entities - shows that the total share of participation in your authorized capital Russian Federation and constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations does not exceed 25%, and the total share of participation of other organizations that are not small and medium-sized enterprises and the total share of participation of foreign companies does not each exceed 49% subp. 1 clause 1 art. 4 of Law No. 209-FZ; subp. “a” clause 2 of Art. 5 of the Law of June 29, 2015 No. 156-FZ. Please note that the maximum permissible size of total shares was increased to the above values ​​on June 30, 2015 clause 1 art. 8 of the Law of June 29, 2015 No. 156-FZ.

If change size limit revenue for last year or the size of participation shares in the authorized capital has turned you from an ordinary organization into a small enterprise, then from July 25, 2015 or from June 30, 2015, respectively, you have the right to keep any amount of cash in the cash register without restrictions. To do this, you need an order from the director to cancel the cash limit.

Should I now put a stamp on the cash register documentation?

T. Stepanova, Samara

Since seals have now become optional and clause 7 art. 2 of the Law of December 26, 1995 No. 208-FZ; clause 5 art. 2 of the Law of 02/08/98 No. 14-FZ, then they can not be put on the PKO, in the cash book, salary slips?

: Let's start with cash book. The round seal of the company does not need to be placed on it, regardless of whether your charter contains a mention of the organization having a seal. After all, even if there is such an entry in the charter, you should put a seal only in those documents where it is required federal law. And the seal imprint in the cash book is provided not by law, but by a by-law of the State Statistics Committee Resolution of the State Statistics Committee of August 18, 1998 No. 88.

Now about PKO, payroll and payroll statements. It's more difficult here. It is not necessary to put the round seal of society on them for the same reason. However, the procedure for conducting cash transactions also mentions a completely different seal. It requires the imprint of a “seal (stamp) containing details confirming the conduct of a cash transaction” to be placed on the PKO and in the named statements. para. 5 clause 5.1,. The cashier of each organization must have such a seal (stamp). clause 4.4 of Directive No. 3210-U.

What these details are is not explained in any way in Directive No. 3210-U. And in many organizations, until now, without much thought, they put on these documents the round seal of the company and next to it a simple stamp “Received” or “Issued”. What to do now?

If you have a note about a round seal in your charter, continue to do so.

If there is no record, provide the cashier with such typesetting stamps on which you can:

• set the name of your company (at least abbreviated), its tax identification number and checkpoint;
• set the current date daily;
• type the words “Received” (for PKO) and “Issued” (for statements).

This will be the details confirming the cash transaction, that is, receiving or issuing cash from the cash register.

This stamp must be placed for the following reasons.

Firstly, there was a case when, in a controversial situation, they tried to use the absence of a stamp on the PKO as evidence that the transfer of money was not properly confirmed (however, this was not successful Resolution 7 AAS dated 08.08.2012 No. A67-908/2012).

Secondly, the receipt you issued for the PKO can serve the recipient as confirmation of his tax expenses. And it is still unknown whether the tax authorities will challenge his expenses due to the absence of your stamp on the receipt. Therefore, place the stamp so that its imprint fits completely on the receipt.

The salary slip form does not indicate where to place the stamp, so any will do. In addition, from Directive No. 3210-U we can conclude that the stamp must be affixed only if all the employees listed in the statement received the money. If someone did not come for the money, then the stamp is not placed, and opposite the names and initials of the employees who did not show up, the cashier must write “deposited on” para. 3 clause 6.5 of Directive No. 3210-U.

What happens if you pay for the rent of the premises from the money withdrawn from your salary?

E. Naumova, Saransk

Our LLC pays its director for renting the premises he owns. We issue rent monthly along with your salary. We are required to withdraw cash to pay for the rental of real estate from the current account. pp. 2 , 4 Instructions No. 3073-U. I withdrew the salary and rent from the account of our LLC in one amount, indicating in the check the purpose of spending “salary”. The director claims that I ruined everything and now there will be a fine, since we were obliged to withdraw the rental amount as operating expenses.

: We hasten to reassure you: there is no fine for this. In Instruction No. 3073-U there is not a word about the wording with which money should be received from the account to pay for the rental of real estate, nor about how long ago it should be received. There is only one condition - to pay with the money withdrawn from the account, and you have fulfilled it. But it is important that you can confirm that the exact amount received at the cash desk from your bank account was used to pay the rent. That is, the rent payment should not exceed the amount withdrawn from the account minus the salary.

The only one who may not like this situation is your bank. He will be dissatisfied if the tariff for withdrawing money for salary is less than the tariff for withdrawing money for household expenses. Does he have the right to request documents to verify the use of withdrawn cash and apply any sanctions to you? You can find out by looking at your agreement with the bank.

We withdraw cash from the account: who should we apply for the PCO?

S. Tolkacheva, Tambov

Is it correct that in the PCO for cash received from the bank we do not indicate anyone as the depositor of money?

: It all depends on who receives cash from the bank and brings it to the cashier:

• <если>the cashier himself, then you can draw up an impersonal PKO for the receipt of money from the current account. Leave the line “Accepted from ___” blank or write “by check No.” and then the check details. And in the “Base” line, indicate “cash withdrawal from a current account in such and such a bank for business needs, salary payments, etc.” The fact is that the cashier is the person financially responsible for the cash register, so we can assume that money from the bank immediately ends up in the cash register. And there is no point in the cashier filling out a PKO to accept money into the cash register at his own place;
• <если>another employee, then it is for him that the PKO needs to be drawn up. The cashier is obliged to give the employee a tear-off receipt for the PKO para. 5 clause 5.1 Instruction No. 3210-U. This is in the interest of the organization, because when any transfer of cash between hands within the company is recorded, there are fewer loopholes for abuse.

Payment with a gift certificate is not reflected in the cash book.

I. Dementyevskaya, Moscow

Our company issues and sells gift certificates in the form of cards with different denominations. A person comes and pays for the goods not with money, but with this card. How to do this at the checkout?

: If the entire purchase is paid for with a certificate, then there is no need to carry out any transactions - there is no transfer of cash clause 2 of Directive No. 3210-U. If the purchase was paid partly with a certificate and partly in cash, then you must show in the cash book only the amount that you received in cash.

But for the cash register, the amount paid with the certificate needs to be entered (it is convenient to allocate a separate section of the cash register for this). Firstly, the taxman and Letter of the Federal Tax Service for Moscow dated September 17, 2010 No. 17-15-098018(although this is not provided for by law) clause 1 art. 2, Art. 5 of the Law of May 22, 2003 No. 54-FZ). Secondly, this will be useful if data from the cash register is used by warehouse programs to record sales.

In this case, the amounts of payments with certificates should not be included in the PQR compiled for the total amount of the CCP changeable Z-report. Otherwise, you will end up with an imaginary shortage at the cash register. After all, earlier, when selling a certificate, you already received an amount equal to its face value. And if it was cash or payment by bank card, should have posted this amount on the cash register and shown it in the cash book for that day as part of the total amount on the Z-report. Selling a certificate means receiving an advance, and for cash advances you also need to issue a check Resolution of the Presidium of the Supreme Arbitration Court of March 21, 2006 No. 13854/05; Letter of the Ministry of Finance dated April 25, 2011 No. 03-03-06/1/268 (clause 2).

The “Received” line in RKO: on a computer or by hand?

I. Konashevich, Moscow

When registering cash settlements in an accounting program, the amount in words is entered automatically, and the recipient of the money only signs. During the audit, we were told that the amount in words must be indicated by the recipient in his own hand. Are the auditors right?

: No, they are wrong. Cash rules as of June 1, 2014, they do not require the recipient to enter the amount by hand - from this point of view, there are no obstacles to filling out the line on the computer. But there is a practical consideration here: the more the recipient writes in the RKO in his own hand, the easier it will be to prove the authenticity of his signature in the event that he subsequently suddenly declares that he did not receive the money and the signature is not his.

Therefore, cash settlements for small amounts are, of course, easier to fill out on a computer. But when issuing a significant amount for your organization from the cash register, insist that the recipient personally fill out the “Received” line in the cash register.

Do you have to deposit the loan into your account before you start spending it?

S. Plotnikova, Orel

By the time the salary was paid, the organization’s account did not have the required amount. The director deposited an interest-free loan into the cash desk, from which the salary was issued in cash on the same day, that is, we did not deposit the loan amount into the current account. We know that now this is wrong, but is there any responsibility for this?

: There is nothing wrong here. You can accept a cash loan from an individual (not an individual entrepreneur) at the cash desk in any amount clause 1 of Directive No. 3073-U and spend it as you wish. The restriction exists only for the case when an organization pays in cash under a loan agreement - only the money that was withdrawn from the current account can be spent on this clause 4 of Directive No. 3073-U.

How to register a deposit into the account of a loan provided to an organization by its director

N. Buyanova, Moscow

The director decided to provide his organization with a loan. Is there a violation if he himself went to the bank and deposited money into the organization’s account from his own pocket that he was lending?

: There is a violation if, before being deposited into the account, this money did not “pass” through the organization’s cash desk. Having discovered this, the inspection may fine you for failure to receive cash. Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation.

The fact is that only a representative of the organization, that is, someone who acts on its behalf, can deposit money into the account of an organization based on an announcement for a cash contribution. The director, of course, is such a representative. But since he deposits money into the account on behalf of the organization, it means that before that it should have been capitalized by the organization. That is, you should have:

• PKO for their receipt at the cash desk from the lender (in your case - from the director, who in this case acts as an ordinary individual);
• RKO for issuing them from the cash register to the person who takes the money to the bank (in your case - to the director as an employee of the organization);
• records of these cash orders in the cash book. These entries are the posting of borrowed money.

They didn’t come for the salary: should I deposit the unpaid amount into a bank account?

E. Mikheeva, Ulyanovsk

Deposited wages, not received by the employee, was not transferred from the cash register to the current account. Is this a violation?

: Yes, if:

• you are required to set a cash limit or set it voluntarily para. 10 clause 2 of Directive No. 3210-U;
• the balance in the cash register at the end of the working day following the day of deposit (that is, following the last day of the salary payment period indicated in the statement) exceeds the limit para. 8 clause 2 of Directive No. 3210-U. The last day of the validity period of the statement is included in the salary payment period, and during this period salary money can be kept in the cash register in excess of the limit.

You may be fined for failing to deposit the excess amount with the bank. para. 7 clause 2 of Directive No. 3210-U; Part 1 Art. 15.1 Code of Administrative Offenses of the Russian Federation.

If the balance together with the deposited amount falls within the limit, you can leave the money in the cash register. The mention that the deposited amount is subject to delivery to the bank was in the previous procedure for conducting cash transactions para. 5 clause 4.6 of the Central Bank Regulations dated 10/12/2011 No. 373-P. There is no such mention in the current procedure para. 3 clause 6.5 of Directive No. 3210-U. Where to store wages not received by employees (in a bank or at the cash desk), the organization decides for itself.

A separate cash book is not needed for each payment terminal

Therefore, record cash received through all terminals in that separate cash book, which you have entered so far through the first terminal. In it you will register PKOs compiled on the basis of Z-reports of the cash register of each terminal, and cash register payments for the delivery of money received through the terminals to the bank.

If the payment agent has offices in which money is accepted not by the terminal, but by an employee, then each such office must have its own separate “payment agent” cash book and para. 7 clause 4.6, para. 4 clause 2 of Directive No. 3210-U. After all, such an office is already a separate division, which means that it must have separate cash books for both the operations of the paying agent and for other cash transactions.

This is also true if an employee in a separate department does not accept payments in favor of other persons, but there is a terminal on the territory of the OP that accepts such payments.

We issue separate PCOs for sales to legal entities: how to avoid accusations of non-receipt

N. Seliverstova, Moscow region.

We sell for cash both retail and to legal entities, we process everything received one by one. We issue separate PKOs to representatives of legal entities at their request. In the evening, the cashier issues a PKO for the entire amount of the Z-report. He registers this receipt in the cash book, but PKOs issued to legal entities - not. The cashier considers them as part of the final PQR according to the Z-report.
This is justified by reference to clause 5.2 of Central Bank Directive No. 3210-U. It says that when drawing up a PQS based on a Z-report, it must be issued for the total amount of cash accepted through cash registers. He is afraid that if he enters into the final PQR the amount of the Z-report minus sales to legal entities, then we will be accused of not receiving cash.
Is this correct?

: It's just the opposite. Non-receipt of cash is the absence in the cash book of a record of at least one PKO or RKO issued per day para. 3 p. 4.6 Instruction No. 3210-U. Therefore, it is dangerous not to register PKOs issued to legal entities in the cash book. The inspection may fine you even though the amount of sales to legal entities is included in the cash book as part of the total amount for the final PQR. The tax office can find out about these PKOs by conducting an audit with your customers.

It is better to allocate your own sections in the cash register for retail sales and for sales to legal entities. For the total amount of the Z-report for the retail section, you will prepare one evening PQR. And the amounts for the second section will be included in the cash book by registering each PKO issued to a legal entity.

PKOs issued to representatives of legal entities must be signed by the cashier para. 5 clause 5.1 Instruction No. 3210-U, and not a cashier-operator working with a cash register and issuing a cash receipt to the buyer. A receipt order signed by an employee who does not have the authority of a cashier may be regarded by tax authorities as invalid, and the amount indicated in it as unreceived. para. 3 p. 4.6 Instruction No. 3210-U.

The main difference between online cash registers is the presence of a fiscal type drive, which on a daily basis transmits information about the revenue received by the organization to the tax structure through special fiscal data operators (FDOs).

The use of an online device is mandatory for enterprises operating under general or simplified taxation systems (,), as well as those selling excisable products.

It is planned to include other categories of taxpayers, including individual entrepreneurs, in the mandatory use of the innovation in stages from the middle of this year (from 07/01/2018) and next year (from 07/01/2019). An exception is made for organizations and entrepreneurs engaged in activities specified in the approved regional government agencies list (Federal Law No. 54, 05/22/2003).

Calculations at the online cash register are subject to mandatory adjustments in cases where errors occur that lead to excess amounts being posted through the cash register or money being lost.

Refund if a document is entered incorrectly at the online checkout

Using the online cash register, return transactions are processed:

• If a violation is detected before the completion of the shift of the cashier on duty (before the summary cashier is knocked down) using a return check. The completed document for the return of receipts along with the Z-report containing indicators of the enterprise’s revenue for the day or day (24 hours) of work is sent by the operator to the tax structure department. The transmitted report contains an explanation indicating the original erroneous document; as a result, the amount indicated in the document is subject to deduction from the total revenue for the day.
• When returning money not on the day of purchase of the product, but within 14 days from the date of purchase, in accordance with the law on the protection of consumer rights, when the cashier on duty issues a cash order for expenses (RKO) and issues money from the main cash register. First, the cashier accepts from the buyer the application he has drawn up outlining the problem and checks the compliance of the passport data specified in the application with the document presented by the citizen.

For your information! A return receipt can only be issued on the day of purchase when a new model of cash register is used. For all return options, it is recommended to draw up a return certificate cash(similar to the KM-3 form on the return of money to customers for unused or erroneously punched cash receipts), which, together with erroneous cash receipts (glued onto a blank paper sheet), an explanation and documents for the Z-report, is sent to the company’s accounting department.

Form KM-3 can be compiled only in the form approved by the Resolution of the State Statistics Committee of the Russian Federation (No. 132, December 25, 1998). The enterprise has the right to develop another document for processing a refund, but the use of KM-3 will not be a violation, despite the optionality of the form (letter of the Ministry of Finance of the Russian Federation No. 03-01-15/54413, 09.16.2016).

If the buyer paid for the purchased goods using a payment card, then the funds are also returned in cashless form to the card (CBR instructions No. 3073, 10/07/2013). When transferring money not on the day of purchase, the buyer must fill out an application and present his own passport, and the cashier returns the funds and transfers a package of documents to the accounting department (act, explanation, Z-report).

Attention! Failure to eliminate violations related to the return of money at the online cash register entails the application of sanctions against the enterprise under the Code of Administrative Offenses of the Russian Federation (Article 14).

Correcting data entry errors at the online cash register

If a data entry error is detected at the online cash register (a receipt has not been issued, some items are missing on the receipt) due to the fault of the cashier or due to a technical malfunction of the machine, a correction check is generated.

The purpose of the procedure is to bring real sales information into conformity with those subject to accounting in the National Tax Service (fiscal). You can make adjustments to decrease or increase sales volume at any time after an error is discovered. There are two possible situations.

Situation 1. If the cashier returns a cash document for an amount less than what was actually received, a situation arises where unaccounted sales revenue appears. Tax authorities may interpret this fact as concealment of the share of income subject to taxation and illegal non-use of cash registers.

In order to avoid penalties for tax payments, you need to generate a correction check. If an error is discovered on your own, the punched check, along with the act and an explanatory note containing the time and date of the error, is sent to the operator (OFD).

After which the organization (by at will, but not necessarily) can contact the Tax Service department and notify about the discovery and elimination of a discrepancy. Upon receipt of an order from a tax structure that has received information about unaccounted sales, a correction check is generated indicating the NS order as the basis, which is sent to the operator and to the TS along with the organization’s obligation to pay a fine (Article 14 of the Code of Administrative Offenses of the Russian Federation).

Situation 2. If the cashier punches a cash document for an amount greater than actually received, an excess of sales proceeds over fiscal data (shortage) is formed. Creating a correction check is not mandatory due to the absence of suspicion of non-use of cash register equipment. The cashier should punch a document for the return of receipts for the missing amount and prepare an explanatory note explaining the reason for the lack of money in the cash register.

When a check for an incorrect amount was punched in the presence of the buyer, it is also possible not to create a correction check. The employee generates a document for the return of receipts in the amount of an erroneous amount, and then punches a cash document for receipts in the correct amount. The correct check is handed over to the buyer, the incorrect one is returned to the cashier, and the correct data will be sent to the OFD and TS.

For your information! If necessary, a correction check should be created in the interval between the creation of a report on the opening of a shift and a report on its closure (letter of the Ministry of Finance of the Republic of Kazakhstan No. 03-01-15/28914, 05/12/2017). But this does not mean that corrections cannot be made after the shift that made the error ends.

When closing the next shift, the amounts corrected in cash documents and checks are used by the fiscal drive to generate final information for the shift (Federal Law No. 54, 05/22/2003). Therefore, creating a correction check after the end of the shift is acceptable, provided that it reflects the moment the violation was committed (date, time). For example, a document drawn up on 10/11/17 to correct an error made on 09/02/17 may contain a description of the correction in the form: “ Cash receipt with an incorrectly specified amount was generated at 10:10 on 09/02/2017.”

Informing tax authorities about adjustments

Taxpayers are required to transfer information and documents to the Federal Tax Service offices in electronic form through cash register offices in accordance with the legislation on the use of cash register equipment (Article 5 of Federal Law No. 54).

But legislative norms do not contain obligations for cash register users to inform the tax authority about self-made adjustments to fiscal data. All fiscal documents, including adjustments, are subject to transfer to the tax structure through a special fiscal data operator (Article 1 of Federal Law No. 54). In this way, the tax authority accumulates information about all corrections made to the online cash register.

Attention! The taxpayer is exempt from liability for violations in the area of ​​the use of cash register devices (Federal Law No. 290, 07/03/2016) if he voluntarily notified the Federal Tax Service about the use of a cash register device that does not comply established requirements, or about violation of the terms and procedure for registration/re-registration/application of cash register systems established by Federal Law No. 54. Simultaneously with notifying the tax authorities, the organization must provide confirmation that the declared violation has been eliminated (before a decision on an administrative offense is issued).

A receipt entered incorrectly at an online cash register is not uncommon. There is no need to panic, because the legislation provides not only sanctions for this, but also a way out of this situation. Let's consider the procedure for such a case.

Incorrect cash register receipt - basis for correction

All people make mistakes, but only those who never work make mistakes. Cashiers working with new online cash registers have not been spared the same common practice.

To understand the algorithm for correcting an erroneously punched check, you need to refer to the provisions of the law “On the use of cash register equipment (KKT/KKM) when making cash payments and (or) payments using payment cards” dated May 22, 2003 No. 54-FZ. Changes in calculations that have already been made will require their correction or refund. For this purpose, separate online cash register operations with the same names are provided, accompanied by the production of special documents - a correction check or a receipt return check.

Therefore, the answer to the question: “How to issue an erroneously punched check” is this: it is necessary to carry out an operation to correct previously made calculations or return the receipt.

You will have to adjust your online cash register calculations if you have:

• errors that resulted in excess amounts being processed at the cash register;
• inaccuracies that influenced the occurrence of shortages.

Tax officers are able to remotely discern errors in cash calculations

The use of online cash registers puts fiscal interaction between merchants and tax authorities at a new level modern level. Now the latter do not have to come out for inspection to identify errors in cash calculations. This is achieved through the exchange of information between 4 participants in the process:

• buyer;
• owner of an online cash register with a fiscal drive;
• serving the specified owner as a fiscal data operator (FDO);
• authorized officials of the Federal Tax Service.

When purchasing a product, the buyer receives a KKM receipt. He has the right to check his details through a special application and send information about the violation to the tax authorities. The cashier working at the online cash register transmits information about the punched check to the OFD. The latter accepts this information, confirms the fact of receiving the data and stores it. The main purpose of the OFD is a connecting link between the owner of the online cash register and the tax authorities, to whom he sends the received information within the prescribed time frame.

In the process of monitoring the information received, the tax service identifies violations and sends information to the owners cash registers necessary to comply with the instructions and holds them accountable.

So in summary looks modern process interactions between tax authority and other persons involved in the procedure for using online cash registers. If a check is entered through an online cash register by mistake, it may be visible to the tax authorities. It is advisable to resolve the error before it comes to their attention.

How to correct an erroneously punched check?

Above we found out how to issue an incorrectly punched check and why it is needed. Now let's look at the procedure for making a correction check.

It should be issued in the interval between reports on the opening of a shift in the cash register and the closing of such a shift (without date restrictions).

In paragraph 5 of Art. 4.1 of Law No. 54-FZ and the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@ lists the required details of the correction check, including:

• document number, date and time;
• registration number KKM;
• serial number of the fiscal drive;
• place of payment, etc.

The check should correctly reflect the payment attribute, indicating the value “1” (receipt) or “3” (withdrawal) and the type of correction, indicating the reason for the correction:

• “0”—adjustment without prescription;
• “1”—adjustment as prescribed.

Correction of the error must be documented in an accompanying document. It may be an explanatory note from the cashier or an act on the operation to adjust the calculations. The document should reflect the fact of an error in the calculations and the reasons for the adjustment.

A correction check may be needed in the following cases:

• during the initial payment, the cashier entered less into the check than the buyer paid him;
• the cashier mistakenly did not punch the check;
• The tax authority sent an order, identifying an unaccounted transaction.

The fact of identifying an unaccounted transaction entails liability for the guilty person under Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. Issuing a correction check before the tax authorities identify this fact can help avoid liability. This follows from the note to this norm.

Registration of a receipt return receipt

This operation will be necessary when the originally issued check erroneously indicated more funds than required. Returning the receipt for an incorrectly punched check will return the situation to the starting point. The new receipt should reflect data similar to that indicated in the erroneously punched cash receipt. A new cash receipt is then issued with the correct information. That is, in this case, unlike correction, the operation is not corrected, but is completely canceled.

When registering a receipt return operation, you should reflect the fiscal sign of an erroneous KKM check so that tax authorities do not require additional explanations and a copy of the buyer’s application for a refund of the money paid.

It is important to understand that this operation does not have to be done on the day of the error, since the corresponding restriction is not established by law. If the error is not corrected at all, then sanctions may be applied under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

A similar operation can be used to eliminate other errors in the receipt that are not related to understatement of revenue. An example of such a situation could be failure to reflect VAT on a receipt when it should be indicated. In such a situation, you should also complete the receipt return operation before the inspectors discover the error.

You should not issue a refund of receipt to eliminate transactions carried out during the period of communication interruptions, since such phenomena do not affect the operation of the cash register. The fiscal drive stores the necessary information for 30 days and will independently forward it to the OFD when the connection is established. Carrying out a duplicate operation in this case will entail the need to issue a correction check.

In addition, watch the video in the material “How to make a refund for a purchase at an online checkout?” .

Results

Making a mistake when working with an online cash register is not a reason to panic. It is important to notice and eliminate such an error before the tax authorities pay attention to it. In this case, there will be no liability for the violation. Elimination, depending on the type of error, is formalized either by a correction check or by a receipt return operation. If the defects in working with the cash register are not corrected on time, sanctions may be applied by the tax authority.

From July 1, 2017, all organizations on common system taxation and simplified taxation, as well as companies and individual entrepreneurs selling excisable goods are required to use online cash registers (individual entrepreneurs on PSN and UTII until July 1, 2018, use online cash registers only on a voluntary basis). In this article we will tell you about an erroneously punched check at an online cash register and give instructions on how to correct the document.

Online cash registers differ from regular cash registers in that they are equipped with fiscal memory (fiscal storage), which daily transmits information about the organization’s revenue to the tax service through special OFDs (fiscal data operators). Since this innovation has only been in effect for six months (since January 1, many organizations began using online cash registers), and officials have not yet given official explanations or instructions about possible situations of using online cash registers, the question of possible errors remains open.

Erroneously punched checks and errors

Table “When a receipt return check is issued”:

Table “How does the process of processing a return at the online checkout work?”:

Table “How to make a return if the buyer paid with a bank card”:

Table “Using check correction”:

Table “Use of a check correction in a situation where the amount on a check has been “reduced”:

An important point: in the case where the tax office sent an order before the cashier corrected the error, the organization undertakes to pay a fine, in accordance with Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Table “Use of check correction in a situation where the amount on the check has been “increased”:

Table “Correcting an error in a receipt in the presence of the buyer”:

Table “Creating a correction check for the last shift”:

What is the liability (amount of fines) for violating the use of online cash registers?

Table “Amount of administrative liability for non-use of online cash registers”:

Important! Now they can be brought to justice within a year (previously the period of bringing to responsibility was two months).

Important issues not covered in the topic of the article

Question No. 1. What data does the correction check contain?

• name of the check “Cash correction check”;
• type of operation;
• correction check amount;
• information about the type of payment;
• aggregate information that is transmitted to the operator (OFD) with the corresponding details of the cash receipt.

• for the receipt or expenditure of money;
• for the return of income or expense.

Question No. 2. What does a cashier’s explanatory note (memo) about an incorrectly punched check look like?

An example of such a note is given below.