Only the lazy don’t talk about online cash registers today. Experienced entrepreneurs share their implementation and use experiences with each other, while newcomers to business learn about them for the first time. Monitors the situation all-seeing eye the vigilant Ministry of Finance, timely explaining the controversial aspects of the law 54 Federal Law. And we tell you in simple language - what online cash registers are, why and who needs them, what fines are provided, etc.
This article is needed primarily for those who first encountered the innovation of the authorities and began their activities in new conditions. For experienced businessmen, reading the material will also not hurt - after all, our government often changes the rules of the game right on the fly and you may not have kept track of the latest updates.
- repair shoes. You can easily change the soles of your shoes and put heels on your sandals - an online checkout is not required for this;
- pour lemonade, kvass or other non-alcoholic drinks on the street from tanks and barrels;
- sell ice cream as part of street trade;
- rent out a personal apartment, room or bed;
- engage in trading in spontaneous, undeveloped markets. There are fewer and fewer of these left, but here and there you can still find them;
- work in the securities market or issue loans to the public;
- are a religious organization. Well, everything is clear here - why should the state control someone who does not pay taxes?
- run a food factory at a school, kindergarten or lyceum;
- are engaged in transporting passengers. Conductors on minibuses are also exempt from using the new type of cash register;
- work in hard-to-reach or remote areas of our vast homeland. Here it is necessary to clarify that even if you work beyond the Ural mountain range, this does not exempt you from using new cash desks. The list of remote areas is included in the government register; if you find your area on this list, you can sleep peacefully. Online cash registers will only be a dream for you. For example, for the Moscow region this list looks like this.
For other entrepreneurs, the use of new-style cash register equipment is mandatory, and we continue. But first, let us remind you who the government obliged to use the new cash accounting devices.
Who does not need to use online cash registers?
Who should use the new cash registers?
- Individual entrepreneurs on a single tax on imputed income (UTII) or on a simplified tax system (STS);
- sellers of products subject to excise taxation;
- all online stores;
- all companies providing services in any direction;
- organizations on the PSN (patent system);
- entrepreneurs using strict reporting forms;
- everyone who already uses CCP.
What is an online cash register?
Everyone knows the cash register, even those who have never taken and will never take the path of entrepreneurship. This is a thing that prints receipts on paper tape. This receipt is given to the buyer, and information about the purchase remains in the device’s memory. At the end of the shift, the cashier or senior salesperson enters data into a special Z-report. Remember the expression “take the cash”? That's exactly what it's about.
At the end of the reporting period, the data is transferred to the Federal Tax Service - FTS. Thus, the state controls the profits of sellers. Based on the data, taxes are calculated. The expression “bypass the cash register” means bypassing all taxes. This was the case before, before the era of widespread Internet penetration and the advent of online cash registers. The new rules eliminate this phenomenon in principle. When using online cash registers, information about each purchase made is automatically sent to the Federal Tax Service via the network. Instantly, without any participation of the parties. True, this happens through an intermediary - a fiscal data operator. It is also called OFD.
This is the first and most important difference between the new type of cash register and everything that came before.
In addition, the smart cash register can:
- print a new cash receipt. It displays a QR code, information about the seller and a link to the official tax website. Another difference between the new receipt and the old one is the mandatory indication of the name of the product;
- send an electronic version of the cash receipt to the buyer. According to the new law, the client has the right to demand an electronic version of the check from you. For failure to comply with this requirement, you will have to pay a fine, but more on that below. The buyer has the opportunity to download an electronic receipt to his mobile device;
- store the receipt in a special device - a fiscal drive. Sold separately or as part of the device.
A little about the fiscal data operator. He deals not only with the transfer of information to the tax office, but also with its storage. And it is the OFD that sends the electronic check to the buyer. All receipts are stored on the operator’s servers and are available for five years.
There is one subtlety that all entrepreneurs must be aware of - you can only work with a data operator accredited by the Federal Tax Service. A list of them all is on the official tax website. Select your region and watch. Again, for Moscow it looks like this.
How and where to get a new sample CCT
There are two main ways to get an online cash register. The first is the purchase of new equipment. For a newly created business, this is the only option, short of buying a used cash register. The cost of the product starts at 18 thousand rubles. Sites like Avito and others have a large selection of used equipment. A completely live device can be bought for 10 thousand rubles.
If you work using cash registers, don't rush to the store for new equipment. First, check if it is possible to upgrade your cash registers to meet new requirements. To do this, invite representatives of the service department that services your cash registers. However, you need to take into account the nuance - often such alterations cost more than purchasing new equipment.
If you managed to remake your cash register to meet the requirements of the new tax law, re-register with the Federal Tax Service. The procedure is the same as registering a new cash register. And if this was not possible, remove it from the register by writing a corresponding statement.
And the most important thing. You can only work with cash registers approved by the tax service. Therefore, it is a good idea to make sure that your cash desk is in the register published on the Federal Tax Service website. For Moscow registry.
We are starting to work with a new cash register. Tax registration
Having received an online cash register, you need to register it with tax authorities and only then start working. There are three ways to register:
1. Use the site’s services www.nalog.ru . You register on the portal, receive an electronic signature at the branch of the Ministry of Telecom and Mass Communications and register the cash register.
Advantages of the method: quickly and without leaving home.
Minuses— you’ll have to fork out 1,500 rubles — that’s how much an electronic signature costs on average.
2. Visit the tax office. After filling out the application and paying the state fee, the device will be registered. True, you will have to bring and show the cash register itself to the Federal Tax Service - exactly the same as before.
Advantages of tax registration- free and reliable.
Minuses- queues, bureaucracy, a dash in the wrong place, a tick in the wrong place - in general, you get the idea.
3. Turn to professionals. Many service centers have appeared on the service market, for a small fee they are ready to take care of registering cash registers. You pay for their work in the amount of about 1000 rubles and receive a full package of documents in your hands. This method is the most preferred. It takes little time, and the service center employee is responsible for all errors.
Lifehack from : After purchasing equipment and registering it, be sure to apply for a tax deduction and get back part of the costs. The average bill for purchasing a turnkey cash register is 25,000 rubles, which in itself is quite a lot. And if you consider that there are already enough costs to start a business, then the savings will come in very handy. True, the benefit applies only to those who have never worked using CCP before.
Fines for violating the law on online cash registers
And now about the unpleasant thing - entrepreneurs face serious fines for deviating from the requirements of the law. The amount of punishment depends on the form of ownership (individual entrepreneur or LLC), the severity of the violation and other factors. For example, the punishment for repeated violations is increased many times over.
The worst idea is to work without an online cash register at all. This threatens confiscation of up to 50 percent of sales, but not less than 10 thousand rubles if we are talking about individual entrepreneurs. The LLC will have to part with 30 thousand, or up to 100 percent of sales. Repeated violation threatens suspension of the entrepreneur’s activities for up to three months.
Are you working with equipment that does not meet the requirements of the new law? Pay a fine of 3 thousand if you are an individual entrepreneur, and 10 thousand if you are an LLC. For example, if your device is not included in the tax register.
A failure to send an electronic check will also result in a fine. The amount is 10,000 rubles.
Note. The transition to a new cash register was accompanied by a rush for cash registers themselves, fiscal storage devices and the services of service centers. There were interruptions and delays that were not the fault of the entrepreneurs. Therefore, if you prove that you did everything to comply with the law, but still violated some point for reasons beyond your control, then no fine will be imposed. The Ministry of Finance has written about this more than once.
Who is required to start working under the new rules and when?
Now ending final stage transition to online cash registers. By June 30, 2018, everyone who uses the UTII and PSN system must start working with the new cash register system. After this date, everyone will have to work according to the new law. Let us recall how many stages the transition took place.
Everyone who purchased and registered a new cash register since February 2017 immediately started with online cash registers. It was from this moment that it became impossible to register the old type device.
From July 1, 17th, individual entrepreneurs and LLCs, who previously used cash register equipment.
Let's sum it up
It is clear that the state will receive the main profit from the new law. Tax collection will increase and the number of shadow schemes will decrease. The burden on tax inspectors will be reduced - now, to check an organization, just click the mouse.
Oddly enough, many entrepreneurs also appreciated the advantages of introducing new rules of the game, and those who say the opposite simply do not see the forest for the trees. Your accountant or you yourself now visit the tax office much less often. And the tax office visits you less often. We have no doubt that most inspectors are nice and pleasant people, but their visit usually ended in the death of a certain number of nerve cells.
Unfair competitors lost their advantages. Gray schemes, double and triple bookkeeping - all this is now a thing of the past. In addition, good expensive cash registers easily integrate with the Unified State Automated Information System (EGAIS) system, allowing you to analyze financial flows and do other useful things.
Those who started their business in the 90s note how much easier it has become to work now. Previously, in order to register as an individual entrepreneur, you had to spend several days - standing in lines, enthusiastically carrying pieces of paper into the windows and waiting, waiting, waiting. Now this operation takes a couple of hours, or even less. And if you wish, you can receive services without leaving your home at all and just come to pick up the finished documents.
Let's hope that the introduction of online cash registers will be another step towards moving document flow online. The less time and resources consuming paperwork, the more attention can be paid to improving the quality of customer service. And from this position new law— access to quality new level business.
Gray schemes, double and triple bookkeeping - all this is now a thing of the past
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the information agency Clerk.Ru. Photo by B. Maltsev, news agency “Clerk.Ru”
Many enterprises carrying out trading operations sooner or later face in their work the need to install and use cash registers.
If a company is going to start selling products and services for cash for the first time, then it needs to have a clear understanding of the features of registering and using cash register systems.
The procedure for using CCP is regulated by the following provisions:
- Law of April 25, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”
- Decrees of the Government of the Russian Federation dated July 23, 2007. No. 470 “On approval of the Regulations* on the registration and use of cash register equipment used by organizations and individual entrepreneurs", defining:
- requirements for cash register equipment used by organizations and individual entrepreneurs,
- the procedure and conditions for its registration and application when making cash payments (settlements using payment cards) in cases of sale of goods, performance of work or provision of services in the territory of the Russian Federation.
CCP must apply* when they make cash payments and (or) payments using payment cards in the following cases:
- sales of goods,
- execution of work,
- provision of services,
*In some cases, according to current legislation, companies or individual entrepreneurs can do without the use of cash register systems. So, from 01/01/2013.Certain provisions of the Federal Law of June 25, 2012 came into force. No. 94-FZ “On amendments to parts one and two of the Tax Code Russian Federation and certain legislative acts of the Russian Federation."
According to Article 5 of Law No. 94-FZ, paragraph 1 of Clause 2.1 of Article 2 of Law No. 54-FZ has been amended, according to which those individual entrepreneurs who apply the patent taxation system (in terms of types of activities falling under PSN).
Before you start using cash register payments, the cash register must be registered with the Federal Tax Service at the location of the organization (at the place of residence of the individual entrepreneur). If a cash register is registered by a separate division of the company, then you need to contact the Federal Tax Service at the location of such a separate division.
To do this, you must submit to the tax office statement on registration of cash register equipment. Its form was approved by the Order of the Federal Tax Service of the Russian Federation dated 04/09/2008. No. MM-3-2/152@ “On approval of application forms for registration of cash register equipment, cash register equipment accounting books and cash register equipment registration cards.”
According to clause 1 of article 2 and clause 1 of article 3 of Law No. 54-FZ, organizations and individual entrepreneurs can only use cash register equipment that is included in the State Register.
At the same time, the Federal Tax Service in its Letter dated February 18, 2013. No. AS-4-2/2696@, reminds that from 01.01.2013. The Decree of the Government of the Russian Federation of December 17, 2012 came into force. No. 1319, which amended the Regulations* on the registration and application of cash register devices used by organizations and individual entrepreneurs, regarding the abolition of a visual control device - the “State Register” sign.
Accordingly, from 01/01/2013, the presence of the “State Register” sign on the body of the cash register is not mandatory and the cash register must be registered with the Federal Tax Service without this sign.
*Approved by the Decree of the Government of the Russian Federation dated July 23, 2007. No. 470.
In our article we will look at the procedure for registering a cash register with the tax authorities and talk about the necessary set of documents for this procedure. We will also give some recommendations for working with cash registers, which will be useful for those who are just starting to work with cash register equipment.
In addition, situations in which the use of CCP can be dispensed with will be considered.
The procedure for registering a cash register with the tax office
According to clause 15 of the Regulations on the registration and use of cash registers, to register a cash register*, the user submits to the Federal Tax Service an application for registering a cash register and a copy thereof.*Excluding credit institutions.
An application to the Federal Tax Service is submitted:
- by location legal entity or its separate division (if the cash register is registered for the division),
- at the place of residence individual,
- passport of the cash register subject to registration,
- an agreement on its technical support concluded by the user and the supplier (technical service center).
Simultaneously with the registration of the cash register, the tax office issues to the user cash register registration card, and also returns the documents attached to the application.
The forms of the accounting book and registration card, as well as the application form, are approved by Order of the Federal Tax Service of the Russian Federation dated 04/09/2008 N MM-3-2/152@.
According to clause 16 of the Regulations, re-registration and de-registration of cash registers are also carried out upon application by the user within 5 working days from the date of submission of the application. It is provided to the Federal Tax Service where the cash register was registered. The application is accompanied by a KKT passport and registration card.
The registration, re-registration and de-registration of a cash register is made in the cash register’s passport, which is certified by the seal of the Federal Tax Service.
The deregistration of the cash register is also noted in the accounting book and registration card, which remains with the Federal Tax Service.
An employee of an organization or individual entrepreneur who will submit documents for registering a cash register must have an identification document (passport) and a power of attorney from the organization to register a cash register.
In addition to the above documents, the Federal Tax Service is usually asked to present:
- Certificate of state registration legal entity,
- Certificate of registration with the tax authority,
- A document confirming the ownership/right to use the premises (lease agreement, certificate of ownership), in which it is planned to install the CCP,
- Journal of the cashier-operator according to form No. KM-4,
- EKLZ passport,
- KKM version passport and additional sheet to it,
- Cash register registration card.
In any case, before going to the Federal Tax Service, it seems reasonable to clarify exactly what requirements your particular business has. tax office to the package of documents required for registering a cash register.
In addition to providing a package of documents, you must also provide the cash register itself for inspection by a representative of the Federal Tax Service.
Inspection of the cash register is carried out by an inspector and a specialist* from the technical service center.
*He carries out technical support cash register, applying the “Service” sign to it, gluing seal stamps, entering information into the fiscal memory during registration, as well as replacing fiscal memory drives.
When CCP is allowed not to be used
In accordance with the provisions of paragraph 2 and paragraph 3 of Article 2 of Law No. 54-FZ, organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and/or payments using payment cards without application CCP:1. When providing services to the population, subject to the issuance of strict reporting forms (such forms are equivalent to cash receipts), approved by the Decree of the Government of the Russian Federation dated 05/06/2008. No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without using cash registers”.
2. If an organization or individual entrepreneur is a UTII taxpayer in terms of activities falling under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation), as well as in the case of the individual entrepreneur applying the patent taxation system (when carrying out activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application patent system), subject to the issuance of the following document upon request of the buyer:
- sales receipt,
- receipts,
- another document
3. Upon implementation:
- newspapers and magazines,
- related products,
Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately.
4. When selling:
- valuable papers;
- lottery tickets;
- travel tickets and coupons for travel on city public transport.
6. When trading:
- in the markets,
- fairs,
- in exhibition complexes,
- trade shops,
- pavilions,
- kiosks,
- tents,
- auto shops,
- auto shops,
- caravans,
- container-type premises and other similar places.
- from hand carts,
- baskets,
- trays (including those protected from precipitation by frames covered with plastic film, canvas, tarpaulin).
9. When selling ice cream and bottled soft drinks at kiosks.
10. Trade from tanks:
- beer,
- kvass,
- milk,
- vegetable oil,
- live fish,
- kerosene.
12. When accepting glassware and waste materials from the population, with the exception of scrap metal
13. Upon implementation:
- Religious objects and religious literature,
- services for religious rites and ceremonies,
14. When selling at par value:
- postage stamps,
- other marks applied to postal items,
15. If the organization (IP) is located in remote or hard to reach areas(except for cities, regional centers, urban-type settlements) specified in the list approved by the authorities of the Russian Federation
16. Pharmacy organizations and their separate units located in paramedic and paramedic-obstetric centers located in rural settlements. They must have a pharmaceutical license.
Note: The above pointsdo not apply :
- on payment agents engaged in accepting payments from individuals,
- on credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
Getting started with a cash register
When working with a cash register, you can be guided by the Standard Rules for the operation of cash registers when making cash settlements with the population (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104), which are applied to the extent that does not contradict Law No. 54-FZ.According to clause 3.8.2 of the Model Rules, the cashier (controller - cashier, seller, waiter, etc.) is obliged to:
- check the serviceability of the blocking devices, refill the receipt and control tape, set the dater to the current date, set the numerator to zeros;
- turn on the machine to the electrical network and, by receiving a zero check, check its operation from the electric drive;
- print two or three checks without indicating the amount (zero) in order to check the clarity of printing of the details on the receipt and control tapes and the correct installation of the dater and numerator;
- Nil checks should be attached to the cash report at the end of the day.
The current date cannot be earlier than the date of the previous Z-report, otherwise the cash register will not switch to current operation mode.
After the trial zero checks have been punched, an intermediate X-report is punched. This daily report does not reset the information in the cash register's RAM.
An X-report is a check that displays the contents of counters (by section and by total) of a cash register, while the counter values do not change.
The data displayed in the X-report at the beginning of the day must coincide with the data in the entries in column 9 of the cashier-operator’s journal (form No. KM-4) for the previous day. The same data is reflected in column 6 of the KM-4 journal.
X-reports can be taken to monitor the receipt of revenue during a shift or for the periodic delivery of cash revenue.
Punched X-reports during the day do not in any way affect the amount of accumulated revenue according to the cash register.
X-reports can be produced by sections, shift total and main total. They can be used, among other things, to determine shortages or surpluses in the cash register (X-report data is verified with the amount of actual revenue in the cash register cash drawer).
The simplest cash registers punch a receipt after entering the amount, specifying the section number and pressing the "enter" key. More complex devices may provide functions for entering prices using a barcode, calculating subtotals and change amounts, working with discounts on promotions, and the like.
In case of a cashier's error, it is necessary to knock out the correct receipt and hand it to the buyer. The incorrect check is canceled and stored. At the end of the day, an act on the return of funds to customers for unused cash register receipts is drawn up on such checks in form No. KM-3.
The act in form No. KM-3 is drawn up in a single copy upon delivery and registration of revenue for the day. The line “Cash register” indicates the model (class, type, brand) of the cash register on which the incorrect receipt was entered. In the tabular part of this line enter:
Manufacturer number (usually indicated on the cash register itself, in the technical passport),
KKT registration number (can be found in the KKT registration card issued by the Federal Tax Service).
The line “Application program” indicates the name of the accounting program with which operational accounting is organized. If the program is not used, then a dash is placed in this line.
In the “Cashier” column, enter the personnel number of the cashier-operator who entered the check incorrectly. The tabular part of the act reflects the numbers and amounts of each check. Checks are pasted onto a sheet of paper or attached to a document (due to the fact that checks are subject to severe fading, it is better to immediately make a photocopy of them).
The act is signed by the cashier-operator and approved by the manager.
This act is also drawn up if the buyer refuses the purchased product or service and the money is returned to him.
At the end of the day (at closing or upon arrival of the collector), the cashier must:
Prepare cash receipts and other payment documents;
Draw up a cash report and submit the proceeds together with the cash report on the receipt order to the “main cash desk” (or directly to the bank’s collector).
In addition, it is necessary to take readings of sectional and control counters (registers), obtain a printout or remove the control tape used during the day from the cash register.
According to the counters (registers), the amount of revenue is determined at the beginning and at the end. The amount of revenue must correspond to the readings of cash totaling counters and the control tape and must coincide with the amount deposited at the main cash desk (collectors).
At the end of the day, you can print the X report first. Using it, you can check whether the cash in the cash register corresponds to the entered amounts. Then the Z-report is taken. This report resets the information in RAM and enters it into fiscal memory. This operation records the accumulated total of the entered amounts in the cash register memory and closes the fiscal shift (resets the daily revenue counter to zero).
The Z-report reflects not only the data of the control registers at the beginning and end of the working day and the amount of daily revenue, but also the total amount of money and checks returned to customers, the amount of discounts and canceled checks.
The amount of revenue must match the information on the control tape.
Each report has its own serial number. All reports received at the cash register must be carefully collected and stored (if possible, make photocopies).
Based on the Z-report, the cashier-operator daily draws up a certificate-report in form No. KM-6.
This certificate is used to draw up a cashier-operator report on cash register counter readings and revenue for a working day (shift).
The report is drawn up in one copy daily by the cashier-operator, signs it and, together with the revenue, submits it according to the PKO to the senior (chief) cashier or head of the organization.
In small organizations with one or two cash desks, the cashier/operator hands over the money directly to the bank collector. The transfer of money to the bank is reflected in the report. Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift) minus the amount of money returned to customers (clients) using unused cash receipts, and is confirmed by the corresponding signatures of department heads.
When accepting and posting money at the cash desk, the report is signed by the senior cashier and the head of the organization. The report serves as the basis for drawing up a summary report “Information on meter readings of cash register machines and the organization’s revenue” (form No. KM-7).
After the Z-report has been taken, the actual amount of revenue has been determined and verified, entries are made in the cashier-operator’s journal (form No. KM-4).
All entries in the journal are kept by the cashier-operator daily in chronological order in ink or a ballpoint pen without blots. If corrections are made to the journal, they must be specified and certified by the signatures of the cashier - the operator, the manager and the chief (senior) accountant of the organization.
If the readings coincide, they are entered into the log for the current day (shift) at the start of work, and this data is certified by the signatures of the cashier and the administrator on duty (columns 7, 8).
Column 15 of the journal records the amounts issued for checks returned by buyers (clients), based on the data of the Act on the return of money to buyers (clients) for unused cash receipts (form No. KM-3), as well as the number printed per working day (shift) zero checks.
At the end of the working day (shift), the cashier draws up a cash report and, together with it, hands over the proceeds from the cash receipt order to the senior cashier.
If there is a discrepancy between the results of the amounts on the control tape and the revenue, the reason for the discrepancy is determined, and the identified shortages or surpluses are entered in the appropriate columns of the Cashier-Operator Journal.
Cash transactions
In accordance with clause 1.6 of the Regulations of the Central Bank No. 373-P, cash transactions are carried out by a cashier or other employee (hereinafter referred to as the cashier), with the establishment of corresponding official rights and responsibilities, which the cashier must become familiar with under signature.If there are several cashiers in an organization (IP), one of them performs the functions of a senior cashier.
Cash transactions can carried out by the leader.
Note: The paying agent, bank payment agent (subagent), in addition to his own cash book, maintainsseparate cash book to account for cash received by him as part of agency activities.
In accordance with clause 2.1 of Regulation No. 373-P, cash documents of an organization (IP) are drawn up:
- chief accountant;
- an accountant or other employee (including a cashier) appointed by order of the head of the organization (IP).
- manager (in the absence of a chief accountant and accountant).
- payroll statements according to form No. T-49,
- pay slips according to form No. T-53,
- statements,
- bills,
- other documents.
Cash transactions carried out by an organization (IP) are drawn up with primary documents according to the forms and in the manner approved by the Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998. No. 88.
According to Information of the Ministry of Finance of Russia No. PZ-10/2012 “On entry into force on January 1, 2013. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”:
“From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use.
At the same timecontinue to be mandatory forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws(For example,cash documents
Changes and features of salary reporting in 2019. New in calculation and taxation wages and benefits.
Instructions
Carefully read the instructions - it shows such points as the purpose of the keys and the principles of operation of the device. However, if you plan to use the machine in your company and will work independently as a cashier for some time, then it is important to know how to handle it. Small companies most often buy an EKR cash register - it is certified for trade and service enterprises. In addition, the car can be re-registered up to 5 times.
Connect the device to the power source, the time should appear on the screen. If it does not coincide with the real one, correct it using the “PI” key - press it and enter the hours and minutes - only 4 digits. To view the time value during operation, use the button with an asterisk (*).
Pay attention to the date - it must be correct. If the number does not match, then you cannot use such a machine. Notify service center about the malfunction and try to eliminate it as soon as possible as soon as possible.
Thread the cash register tape into the machine. To do this, remove the cover on the front panel with the hole for the check output and insert the reel. Thread the end of the tape outward and then close the inner cavity.
Click "IT" twice. The first time the cashier mode (“?”) appears on the screen, the second time “P?”. Then dial six zeros, after which you will see the inscription “0.00”.
Press “IT” - a zero check will be printed. If you need to cancel a purchase, then dial:
Sum;
- section;
- the amount of money received from the buyer (optional);
- "IT".
Wait for the check to come out, tear it off and give it to the client along with the change.
Please note that a modern vehicle relies on multiple electrical systems to operate. All of them are powered by a battery, which, in turn, is powered by a direct or alternating current generator. The generator, like the generator, rotates using a belt drive. The generator powers the starter, lights, signal, furnace, radio and windshield wipers.
Please note that almost all modern ones have drums on the front wheels. All four brakes can be controlled using the brake pedal via a hydraulic transmission. In this case, the parking, or hand, brake is connected only to the rear wheels.
Sources:
- how a car works in 2019
Usually, after parting, ex-lovers or the spouses practically stop communicating: they begin to spend time in various companies, visit other bars and try not to randomly cross paths on the street. However, it's not so easy to avoid your ex's company if you work for the same company.
Instructions
No matter how your relationship ends, try to remain, if not friends, then at least friends. Both you and your ex-young man must understand that without this, working together will be extremely difficult. For the first time, you can limit your communication exclusively to work issues. Everyone can spend lunches, tea parties and smoking breaks in their own company.
Do not discuss the fact of your separation with your colleagues or its reasons. All your words can reach ex-lover, and he is unlikely to be happy that he has become the main character of the gossip going around the office. This will not help you maintain a comfortable work environment, and revenge can be terrible.
After a breakup, people often experience far from positive emotions towards each other. If your ex wants to take revenge on you by framing you in front of your superiors, you must be fully prepared. Just do your job perfectly, and you are unlikely to be in any danger. If you have the opportunity to point out to your boss your ex-boyfriend’s faults, try to restrain your impulse. Such hostile sentiments will have a very detrimental effect on your work together.
Try not to react to gossip, questions and jokes, which will probably happen if at least a few colleagues at work knew about your relationship. If you have a new partner, do not rush to tell everyone present in the office about it - this may provoke a negative reaction from your ex.
Don't start new romances at work in order to annoy your ex. And in general, try to refrain from dating another colleague in the future. Firstly, it will negatively affect your reputation. And secondly, sometimes it can be difficult to work with just one ex, but what will you do if there are several of them?
Thousands of owners of summer cottages in the spring and after harvesting in the fall are forced to bear the heavy burden of digging up the soil. Then - cutting ridges, sowing seeds or planting potato tubers.
Many people don’t even realize that they can avoid routine work every year. To do this, you need to decide and build several stationary organic beds that will never be dug up.
You will need
- Old boards or beams. Length - no restrictions, width - at least 25 cm.
- Cardboard and newspapers (old boxes, any waste paper, newspapers, magazines).
- Organic waste: branches of trees and shrubs, sunflower and corn, dry and fresh weeds (without seed pods), mowed lawn grass, kitchen organic waste (tea brewing, vegetable peelings, etc.)
- Manure (preferably, but not required).
- Garden soil.
- Metal or plastic mesh against moles (if there are moles at the dacha).
- Biofertilizer "Baikal EM" (optional, but recommended).
Instructions
If you have a lot of organic waste on your site, then you can make several beds; if you don’t have enough, start with one organic bed and make sure of its effectiveness.
So let's get started.
We put together a structure from the boards in the form of a rectangle with the following parameters: width - no less than 80 cm, no more than 1 meter, height - no less than 20 cm, length arbitrary.
We fix the ridge with metal corners or dowels in the ground.
We position the box from north to south for uniform lighting throughout the day.
If there are moles, place a net on the bottom of the box and attach it to the sides.
We put cardboard, multi-layer newspapers and magazines on the bottom. The goal is to prevent weed rhizomes from germinating. Over time, the paper will rot, having fulfilled its function.
We fill the cardboard with a thin layer of sand on top to ensure drainage and breathing of the roots.
We lay a layer of coarse organic drainage on top of the sand: branches, corn and sunflower stalks, reeds, large stem weeds without seeds. The goal is to provide air access to rotting organic matter and roots.
On top we lay a layer of small organic matter: straw, mowed lawn grass, chopped weeds (can be mowed outside the site), kitchen waste (except for meat and fish - they attract rats and mice).
Add manure (if available) to the box mixed with plant organic matter.
Pour a layer of garden soil from the site, 10 cm high.
We spill the resulting organic “layer cake” with a solution of the “Baikal EM” preparation. The goal is to speed up the decomposition of organic matter and the planting of seeds or plant seedlings in the garden bed.
If there is no Baikal, use an infusion of weeds. How to do it: chop nettles, dandelions and horsetail, fill half a barrel, fill with water to the top, wait a week for it to ferment.
Use for filling organic beds and subsequently for watering plants as a valuable fertilizer (be sure to dilute with water in a ratio of 1:5, 1:10)
We cover the box with polyethylene for a couple of weeks to rot and warm the soil. Keep the soil moist.
When the ground has settled a little, we add new soil and sow the seeds and plant the seedlings.
During the season, the soil under the crops should be mulched, i.e. covered with organic matter or newspapers, cardboard, or both at once. Goal: prevent weeds from sprouting and the soil from drying out.
Over the summer you will have to add layers many times, since they quickly “go away”, they are eaten by microorganisms, insects, and worms, enriching the soil with organic matter.
The amount of watering is halved by using a layer of mulch.
In the fall, the beds are not dug up. In September, they sow green manure before winter or fill the boxes with organic matter so that the soil does not compact under the snow.
In spring, the beds are not dug, but shallow loosening is done with a hoe (no deeper than 3-5 cm). After this, the seeds are sown.
Potatoes are planted in shallow (5 cm) holes and covered with a 20 cm layer of organic matter (straw, weeds, kitchen waste).
note
If you do not lay organic mulch on the beds all summer, the soil in the boxes will quickly dry out. Follow the technology of “smart” beds completely.
The arrangement of boxes is relevant on clay soils with a high groundwater level, with spring flooding, and frequent precipitation. To the south, it would be optimal to arrange such a “layer cake” not in a box, but in the ground, digging a hole the size of the bed. You can line the walls with boards to prevent weeds from growing.
Sources:
- Own experience
- how to dig up a garden
If you want to create video games, smartphone apps, or websites, you need to learn how to code. There are countless different languages programming, but they all usually have general principles work.
Define your goal
Learning a programming language is quite an interesting activity, but before you begin the learning process, you need to clearly formulate your goal. For what purposes do you need knowledge of a programming language? Perhaps you want to become a web programmer, flash game developer, or write iPhone applications.Select a programming language
It is recommended to start learning programming with C# languages. These are basic languages, they represent a kind of industry programming standard, their knowledge is considered mandatory for any professional programmer. Don't start your training with programming languages like Java. You may find their syntax too confusing. The C# languages may be too complex for some programmers, in which case you can start your training with the Python language, which is also a good foundation.It may take you about a year to learn the basics of programming. You will learn the features of procedural and object-oriented programming, principles of working with binary trees, arrays, lists, etc. Only after learning the basics move on to more complex tasks.
Visit websites of programming language developers and study documentation. Be sure to communicate on programmer forums; they usually answer most questions from beginners.
Mathematics
If you want to learn to program, you just need to know math. In the process of work, you will encounter a large number of problems that cannot be solved without knowledge of the basics of this science. There are a large number of mathematical systems and theories (Fourier series, Fibonacci numbers, etc.) that greatly simplify the programming process.The learning never ends
The evolution of programming languages does not stand still; their development is ongoing. Try to read as much literature as possible related to the area of programming in which you plan to work. Always look for alternative ways to solve problems that arise, this will help you constantly improve the efficiency of the code you create. Talk to professional programmers; they will always be able to advise how to deal with a particular problem. Reading their codes will also benefit you greatly.It is impossible to keep everything in your mind all the time. Feel free to use programming language reference books.
Programming problems, no matter how simple they may be, are never solved at once. They always require development correct algorithm actions that are effective in a given specific situation. Finding optimal algorithms requires constant practice and training. Try to solve small programming problems more often (you can find them on specialized sites), this will help you gradually hone your skills in this area.
Companies that provide intermediary services in the labor market and help employers select personnel, and job seekers find a vacant position, are called “labor exchanges” in the old fashioned way. There are many such “exchanges” now: these are recruiting agencies, employment agencies, territorial employment funds, and Internet portals that provide similar services. They use different approaches in their activities.
How do recruiting agencies work?
Recruiting agencies work directly with companies, concluding agreements with them, according to which they undertake to find candidates for the vacancies that the company has. These agencies have their own base of qualified professionals with specific experience. If this recruiting agency cooperates with large companies on an ongoing basis, it specializes in finding candidates in certain professional fields. Therefore, if you are going to submit your resume to be included in the candidate database, you should consider this specialization to reduce your search for a job. As a job seeker, this service will be provided to you free of charge, but you will not receive any guarantees here: whether to hire you or not is decided by the employer, who pays the agency.How do employment agencies work?
In such an agency, a database is maintained of companies that are looking for employees who meet certain criteria and professional requirements. In this case, a contract for the provision of services is concluded with the applicant, to whom, for a certain fee, within a specified period, the agency undertakes to provide information about vacancies that meet his needs. The payment option may be different: you can pay the agreed amount immediately upon drawing up and signing the contract, or the agency will deduct a set percentage from your first salary.How do online labor exchanges work?
There are many Internet portals with which both job seekers and employers cooperate. Accordingly, such sites contain both resumes of job seekers and vacancies available from companies. Here you can find any job - on a permanent, temporary and even remote basis. By registering and posting your resume, you get full access to the vacancy database and can also count on employment advice. On some of these information exchanges, for a fee, you can use additional information about the most attractive vacancies.How employment funds work
This government bodies who register citizens in need of employment and keep records free seats, information about which is provided by employers. Their main task is to assist employers in selecting the necessary personnel, and citizens in choosing a suitable job. Using budgetary funds, employment funds organize vocational training and retraining for unemployed citizens, provide them with advice and help in finding a suitable job.The vestibular apparatus is necessary for a person to hold the body in vertical position, performing coordinated movements, fixing gaze and head position, as well as for orientation in space. If the vestibular apparatus is not functioning well, you should find the cause of the “problem,” which may be hidden in the most unexpected places.
Pathological processes that cause such symptoms can be inflammatory, tumor or vascular in nature.
Causes
The most common causes of disturbances in the functioning of the vestibular apparatus are traumatic brain injury, otitis media, vestibular neuritis, ischemia of the vertebrobasilar region, as well as vertebrobasilar insufficiency caused by vascular problems. Also, these disorders can be caused by atherosclerosis of the basilar, vertebral or subclavian arteries, increased blood viscosity, orthostatic hypotension, cervical osteochondrosis or blockage of the internal auditory artery.
In almost half of the cases, doctors are unable to find out the exact cause of the poorly functioning vestibular apparatus.
Also, symptoms of vestibular disorders often occur in the presence of edema in the inner ear, injury to the vestibulocochlear nerve, intracranial hypertension, chronic bilateral vestibulopathy, intoxication or aminoglycosides. Problems with the vestibular system are also caused by: taking certain chemical drugs, Meniere's disease, concussion of the labyrinth, temporal bone fracture, perilymphatic fistula, cerumen plug, Eustachian tube dysfunction, otosclerosis, acoustic neuroma, basilar migraine, epilepsy, craniovertebral anomaly and gradually developing.
Working with people requires remarkable patience and endurance. Clients are different: some come with a smile and a chocolate as a gift, while others are always dissatisfied with everything that happens. The employee’s task is to find an approach to everyone.
If you decide to open your own business, then you cannot do without a cash register. In trade, a cash register is considered an essential item, because an established cash accounting system today is impossible without this device. This article will tell you in detail how to use a cash register.
What criteria should you use to choose a cash register?
To answer this question, it is important to consider certain factors:
- The scale of your business activity.
- The nature of the company itself.
- Pace and dynamics of development.
- Planned turnover (this may also include the sale of services).
- Intensity of cash flow.
- Preferences in the functionality of cash register equipment.
- Price range of this device.
Now you need to figure out how to use the cash register.
Using a cash register
After purchase, cash register equipment must undergo mandatory sealing at the central service station and registration with tax service. After this, it is possible to legally use cash register equipment.
So, let's tell you how to use a cash register. The instructions look like this:
- When starting your working day, you need to connect your cash register to the network.
- Check the date and, if necessary, correct it.
- The current date must be greater than the previous Z-report. This is necessary to activate the current mode.
- Take X-report. For different models of cash registers, the key combination when taking reports may differ, but in any case, the manufacturer must indicate in the instructions how to use the cash register.
- After this, zeros will appear on the machine’s screen, and this is where the cashier’s main work begins: amounts are entered, totals are summed up, and receipts are printed.
- During a shift change, the amount accumulated in the cash register register is reconciled with the cash in the cash register (an X-report is taken).
- At the end of the shift, you also need to take out the X-report, check the amount with the cash in the cash register and take out the final Z-report. In this case, the information is copied into the fiscal memory and the daily revenue counter is reset to zero.
Additional cash register functions
We have covered the main points of how to use it, now let’s move on to additional functions.
Today you can pay in every store using a plastic card. Here you need an option cashless payment or a separate section on the cash register (this depends on the model of the equipment itself). To do this, you need to read the instructions or consult with another employee.
You also need to find out in advance how discounts work on a particular cash register (this could be simply a reduction in the amount or a specially built-in function).
To cancel an erroneous transaction or to issue a refund, there is a special button on the cash register. But here important point is also the fact that different organizations approach such issues differently.
We must not forget about the receipt tape in cash register equipment, because it tends to end at the most inopportune moment. Therefore, when colored stripes appear on a check, you urgently need to replace the receipt paper with a new roll:
- To do this, you need to remove the plastic cover that covers the tape.
- Remove the old roll from the rod and place the new one on it.
- Now you need to slip the end of the paper tape under the shaft and press the corresponding button on the cash register.
- Next, close the lid and tear off the blank receipt.
The receipt tape must be updated in a timely manner so that it does not end at the control receipt, otherwise a failure may occur on the cash register equipment.
So, we looked at how to use a cash register correctly. At the same time, you need to work carefully and concentratedly, since they are the ones that are checked first. Improper operation may result in penalties.
The most common cash registers
The simplest and most common cash register is commercial equipment of the Mercury brand. It appeared on the market in the 90s of the last century and since then has firmly occupied its niche. Over the years, many models of this brand have been released.
How to use the Mercury cash register
It was already mentioned above that these devices are quite easy to use. Their main work is described in four steps:
- Turn on the device and check the correct date and time.
- Setting up the cash register mode (press the "IT" button three times).
- Punching the receipt (purchase amount, pressing the "PI" and "Total" buttons, respectively).
- Removing a shift report (press the "RE" button twice and the "IT" button twice).
Other functions are described in detail in the manufacturer's instruction book for each specific model.
Cash register equipment for pharmacies
When answering the question about what kind of cash registers pharmacies use, you need to imagine the equipment of a completely new named healthcare institution or its re-equipment. In principle, any cash register is suitable for a pharmacy, but installed modern computer equipment is much more convenient to use and looks more aesthetically pleasing.
This will increase its competitiveness and attract additional customers. Such equipment is, of course, not cheap, but it pays for itself quite quickly, especially since you can get by with simpler and cheaper options to begin with. When installing such equipment, we must not forget about the reader for plastic cards, because this type calculation has already firmly entered our lives today.
Any work at the cashier's place begins with refueling the cash register. To do this, a tape is inserted into it, onto which a special marking is applied containing the device number and its type. The tape also contains the date of operation, exact time inclusions. First, the meter readings at the time the cashier arrived are plotted. Before the first operation, all statistical data is certified by the operator or shift manager.
Next stage consists of checking the CCP date. Most electronic cash registers perform automatic installation and date verification. But some mechanical models require manual checking. On average, the date should be no earlier than the last Z report. Otherwise, it will be impossible to start the current work.
All standards and requirements for setting and monitoring time and date are contained in the Decree of the Russian Federation, which was issued in January 1992. If a time deviation of 5 minutes or more is noted on the cash register, then during a tax audit, employees are subject to a fine for not using cash registers.
Opening a shift at the cash register
When opening a shift, the cash register is checked for functionality. For this purpose, a test receipt is printed. If necessary, several checks can be printed with a zero amount on them. The main task of a zero check is to check the clarity of the print, the quality of the designation of details, dates, and check digits. Before you start punching real numbers into the cash register operation, you can make adjustments to the date and time. Trial checks are stored until the end of the operator's shift or the completion of the department's work. They are attached to the report from the cash register.
After this, the X-report is printed. It is of an intermediate nature. When it is printed, the current amount is not reset. The current meter readings are printed on the X-report. They are divided into sections and general indicators. The main task of the first report is to reconcile the indicators in column 9 of the Journal for the previous day with current data. They are also recorded in the Operator’s Journal for the current day in column 6. During the operator's work, several X reports are taken. They are designed to control the incoming funds into the cash register. They are also printed when part of the proceeds is deposited. The number of X-reports punched per day is not limited. It does not affect work statistics, but helps the cashier track the correctness of settlement transactions.
X reports vary in type. They can be removed in sections, based on the results of the shift or the final result. They monitor the presence of shortfalls or excess funds at the checkout. When printing the report, the value is compared with the current cash in the cash register box.
The simplest models print a receipt only after the cost of the product has been entered and the enter key has been pressed. Most cash registers have cost entry via barcode. It is also possible to carry out intermediate operations, calculate change from the amount received, and apply discounts on special cards.
A receipt confirming the purchase is given to the buyer at the time the cash is collected. It is considered incorrect to issue a receipt at the time of delivery of goods. The operation of punching a check is significantly different when the payment is made by non-cash method (bank cards, checks, coupons).
Advance system
When working as entrepreneurs, an advance system is allowed. In her case, payment for goods and services is received at the checkout in advance in part. This phenomenon is called advance. IN tax system They insist that a check from the cash register be issued for the advance payment. If part of the amount has been received, and the remaining cost is paid upon receipt of the goods, then a separate check must be issued for this amount. Thus, the entire cost of goods and services must go through the cash register.
Some entrepreneurs do not agree with this arrangement. They note that the sale occurs only when the goods are transferred, therefore, the advance payment does not go through the cash register. But in this case the situation is disputed in court.
Power outage (light) when working at the cash register
Situations often arise when electricity is cut off in premises. If the machine does not work, then entrepreneurs or cashiers must stop working until the light turns on. Reporting in OKUD form No. 0700003 is not allowed, since it is not specified in the law. According to the letter dated April 19, 2005 “On the use of cash register equipment when making cash settlements with the population” and other legal documents, the court makes a condemnation decision if the check was not punched during a power outage. There are known cases where an entrepreneur was fined up to 30 thousand rubles for the absence of a receipt, especially if there are cash registers operating without direct connection to the power supply.
The wrong amount appears on the check
When working under load, situations arise when the wrong amount is printed on the check. In this case, you should re-issue the check for the correct value. The erroneous check is retained until the end of the work in a canceled form. When closing a shift and submitting a daily report, they are attached and drawn up in one document. It is called the Act on the return of funds to customers for unused cash receipts. The act indicates the model, type, class, number of its manufacturer, registration number cash registers. The Application program column contains information about the program that is used to record goods and maintain accounting for an entrepreneur. If the program is not installed, then a dash is indicated in the column. The cashier line must contain information about the personnel number of the operator who submits the reports and entered the cash receipt incorrectly. The act also contains information about the check number and the amount that was entered on it. The check itself is pasted onto a sheet and attached to the act.
The act itself is certified by the cashier and the entrepreneur. If the head of the enterprise himself is at the cash register, then he signs and approves the act independently.
Returning goods through the checkout
Documents are drawn up in the same way in case of returning goods if defects are discovered. The Law “On the Protection of Consumer Rights” of February 7, 1992 states that the buyer has the right to refuse the goods and demand a refund for the purchased goods if significant shortcomings and defects are detected. Returns are made within the warranty period, which is no more than 2 years. Returns of goods can be made without a sales receipt or other documents confirming the purchase. According to paragraph 5, paragraph 18 of the article, the store does not have the right to refuse the buyer, but may require writing a personal statement indicating passport details and reasons for the return. In addition, the buyer will have to prove the fact of purchase in this particular branch of the store.
Products that are not suitable for the buyer for a number of reasons are also subject to return: style, color, size or other reasons. In this case, the buyer can issue a refund if the product has not been used, has no defects and the documents for it have been preserved. When contacting the store, you must provide tags and the receipt used to make the purchase. The reason why the failure occurred is also indicated. The documents can be: warranty card, cash or sales receipt, control tape, which can be requested from the entrepreneur. On average, it should last for five years.
When returning a purchase on the day of purchase, you can present a cash receipt. In this case, the cashier or operator who issues the return puts a signature on it. After this, a document on the return of the goods is drawn up. He wears a casual uniform. After the documents are completed and signed by the entrepreneur or manager, the cashier can give the buyer cash. Next, you need to draw up an act that is responsible for returning the amount of money to the buyer. The procedure for registering the act was described above. The act is drawn up in accordance with all the requirements corresponding to form No. KM-3. The refund amount is recorded in column 15 of the operator's journal. Daily revenue is reduced by the amount of funds issued. Accordingly, if a check is brought in on a day other than when the return is issued, then it does not go through the documents.
Ending the working day at the cash register
At the end of the work shift, an X-report is printed. It serves for preliminary verification of the status of the cash register and cash. After this, the cashier punches the Z-report. It serves to reset the daily information in the cash register. All data is transferred from the cash register's RAM to the fiscal memory. As a result, the daily revenue is reset to zero and the fiscal shift is closed.
The Z-report serves not only to display the current amounts that passed through the cash register during the working day, but also to show the number of returns. It displays applied discounts, canceled purchases and other information. As a result, the daily revenue in the cash register must correspond to the information that is shown in the control figure of the report and the amount that was handed over to the entrepreneur. Revenue can be delivered several times during a work shift. The frequency of collecting money depends on the volume of purchases made. When collecting funds, a cash order is issued. It has the form No. KO-1. In this case, the cashier keeps a receipt indicating how much was deposited. If the manager performs the functions of a cashier, he can do without depositing funds and filling out an order.
All reports that are taken from the cash register have a serial number. As Z-reports are taken, the number increases by 1. All reports, regardless of their type, are saved throughout the day and stored in separate documentation. They are attached to the cashier's daily report at the end of the shift.
At the end of the shift, the cashier issues a certificate. It has form No. KM-6 and wears a reporting form. Data for reference is taken from the final Z-report. The main task is to indicate in it the value of the cash register counters, daily revenue, and returns made. The dates and number of receipt orders in the case of the work of the entrepreneur himself are not issued. If the proceeds are handed over to the bank to the collector, the fields “Delivered to the Bank” and the receipt number are filled in.
If there are several machines operating at a point of sale, a summary report is created at the end of the working day. It has the form No. KM-7. It contains data received from the Certificate reports of all cashiers. More details about it can be found in Resolution No. 132.
After the cashier has completed the shift and taken the Z-report, he is obliged to make entries in the journal about the value of the cash counters at the beginning and end of the shift. They are noted in columns 6 and 9. Also in column 10 he enters the daily revenue. At the end, he leaves a personal signature under the data. His information is certified by the signature of the entrepreneur or general manager.
All journal entries are made using Z-reports. If there is no revenue for the day, a zero report is issued. All fields are filled in accordingly. The first column always indicates the date when the Z-report was taken. After this, the serial number of the report is entered. Columns 4 and 5 are intended for them. Point 11 of the journal contains information about cash handed over to the entrepreneur or general manager. This column contains data on the amounts that the manager withdraws from the cash register for various reasons.
To enter information about purchases that were made by bank transfer (credit and bank cards), there are columns 12 and 13. The total cost of all such purchases is entered in them. Section 15 of the journal is intended for recording funds that were returned for goods or entered incorrectly.
All data that was entered into the journal must be certified by the signature of the cashier-operator who hands over the shift and the entrepreneur or general manager. Columns 8, 17 and 7, 16 are intended for this, respectively. If the company does not have a separate cashier, the manager can leave a signature only in columns 7 and 16.
All information that confirms the transfer and receipt of funds, such as the cashier's journal, z-reports for all working days, control tapes and other papers, are stored for the period established for the storage of primary documents. It is at least 5 years. All responsibility for storing information falls on the entrepreneur.
If the cash register is deregistered, the tax office has the right to request for inspection all documents confirming the passage of funds through the cash register.