If the buyer wants to return the product, you must refund him. But if the cashier made a mistake during the calculation, then in some cases you need to issue a refund check, and in some cases a correction check. We will consider step-by-step algorithm How to process a refund via online cash registers and give examples of documents that need to be drawn up.
Step-by-step algorithm for processing a refund at the online checkout
A situation in which a “return of receipt” check is processed:
The customer returned the goods. It doesn’t matter whether it’s on the day of purchase or another.
The receipt was entered incorrectly by the seller and the error was discovered by the client. For example, the receipt contains extra items or the amount indicated is greater than required (the product costs 90 rubles, but the receipt indicates 100 rubles).
If the buyer wants to return the item
Then follow 4 consecutive steps:
1. Accept an application from the client. Without the client's application, a return cannot be issued. It is written in free form, but must contain the following information:
- Full name of the buyer;
- his passport details;
- reason for return (defective or wrong size);
- total cost of the goods;
- date;
- client's signature.
Provide the client with a pre-prepared form. This will eliminate errors when filling it out. The buyer will only need to enter his information and the name of the product. Check that the client has correctly indicated his passport details and check details. If he did not save the check, he must write that the check was lost.
Example of a statement from a buyer
Without an application from the buyer, the tax office will not accept returns of goods via the online checkout. Because in this case, there is a possibility that the client did not return the goods, and the entrepreneur is trying to hide the money from taxes.
We will teach the cashier to work with cash registers
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2. Make an invoice. There is no standard sample invoice, so the company can create its own. The invoice is needed in two copies: one remains with the company, the second with the client. Each must have the buyer's signature.
3. Pass the refund receipt at the online checkout. It must contain all the details of a regular check. For example, the name of the product or the address of the store. The only difference is that on the refund check the calculation attribute “return of receipt” is written, and not “receipt” or “expense”.
Here is an example of the difference between a regular check and a return receipt.
4. Give the buyer money for the goods.
Returns via the online checkout “day to day” are processed in the same way as on other days.
If the cashier made a mistake and immediately noticed it
If the cashier noticed the error while the buyer was still there, then you also need to run a “return receipt” check at the online cash register. After this, the cashier regenerates the correct receipt and gives it to the buyer. An application from the client is not required.
But you will have to explain why you pushed for the return of the receipt. So the cashier writes a memo. In it, he indicates which check he knocked out incorrectly and indicates that he immediately issued 2 more checks: “return of receipt” and a new receipt. Two checks must be attached to the note - an incorrectly executed one and one for the return of the receipt.
When to enter “return receipt” at the online checkout
If there is extra money at the checkout at the end of the shift, punch out the correction check
Excess funds appear in three cases:
- the seller did not punch the check;
- punched a check for an amount less than the buyer paid;
- I issued a refund via the online checkout instead of a correction check.
If at the end of the shift cash there is more in the cash register than there should be, then the “return of receipts” does not break through. The cashier draws up a correction check and writes a statement or explanatory note about the discovery of excess money.
The difference between a correction check and a refund check
In order to understand the concept of “cash discipline”, you first need to understand the difference between the terms “Cash Register” and “Cash Office”:
Cash register (KKM, KKT) is a device necessary for receiving funds from your clients. There can be any number of such devices and each of them must have its own reporting documents.
Enterprise cash desk (operating cash desk) is a collection all cash transactions(reception, storage, delivery). The cash register receives revenue received, including from the cash register. All cash expenses related to the activities of the enterprise are made from the cash desk and money is handed over to collectors for further transfer to the bank. The cash register can be a separate room, a safe in the room, or even a drawer in the desk.
So, all cash transactions must be accompanied by the execution of cash documents, which is usually meant by compliance with cash discipline.
Cash discipline is a set of rules that must be followed when carrying out operations related to the receipt, issuance and storage of cash (cash transactions).
The basic rules of cash discipline are:
Who must comply
The need to maintain cash discipline does not depend on the presence of a cash register or the chosen taxation system.
How is the cash balance limit calculated?
The procedure for calculating the cash balance limit is presented in the appendix to the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U.
According to it, in 2019 the cash balance limit can be calculated in one of two ways:
Option 1. Calculation based on the volume of cash receipts at the cash desk
L = V / P x N c
L
V– the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles (newly created individual entrepreneurs and organizations indicate the expected volume of receipts).
P– the calculation period for which the volume of cash receipts is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash receipts). The billing period must be no more than 92 working days
N c– the period of time between the day on which cash was received and the day the money was deposited at the bank. This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is deposited at the bank once every 3 working days, then N c = 3. When determining N c, location may be taken into account, organizational structure, specifics of activity (seasonality, working hours, etc.).
Calculation example. LLC "Company" is engaged in retail trade. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period. In December, the company worked for 21 days and received cash proceeds in the amount of 357,000 rubles. At the same time, the cashier of the organization handed over the proceeds to the bank once every 2 days. The cash balance limit in this case will be equal to: 34,000 rub.(RUB 357,000 / 21 days x 2 days).
Option 2. Calculation based on the volume of cash dispensed from the cash register
This method as a rule, they are used by individual entrepreneurs and organizations that do not receive cash in the course of their activities, but periodically withdraw money from the bank (for example, for settlements with their suppliers).
In this case, the formula applies:
L = R / P x N n
L– cash balance limit in rubles;
R– volume of cash issued for the billing period in rubles (except for amounts intended for payments wages, scholarships and other transfers to employees). Newly created individual entrepreneurs and organizations indicate the expected volume of cash disbursements;
P– the billing period for which the volume of cash withdrawals is taken into account (when determining it, you can take any period of time, for example, the month in which there were the highest volumes of cash withdrawals). The billing period must be no more than 92 working days, and its minimum value can be any.
Nn– the period of time between the days of receiving money from the bank (with the exception of amounts intended for payment of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the locality - 14 working days. For example, if money is withdrawn from a bank once every 3 business days, then N n = 3.
Calculation example. LLC "Company" is engaged in retail trade. The company does not accept cash proceeds; buyers pay through the bank. However, from time to time the company withdraws cash from the bank to pay suppliers. The management of the organization decided to set a cash balance limit for 2019, taking December 2018 as the billing period.
In December, the company worked for 21 days and received cash from the bank in the amount of 455,700 rubles. At the same time, the cashier of the organization received cash from the bank once every 4 days. Salaries were not issued from the cash register. The balance limit in this case will be equal to: RUB 86,800(RUB 455,700 / 21 days x 4 days).
Order for setting a cash limit
After you calculate the cash balance limit at the cash desk, you must issue an internal order approving the limit amount. In the order, you can indicate the validity period of the limit, for example, 2019 (sample order).
The law does not provide for the obligation to reset the limit every year, so if the validity period is not specified in the order, then the established indicators can be applied both in 2019 and further until you issue a new order.
Simplified procedure
Starting from June 1, 2014 - individual entrepreneurs and small enterprises (number of employees no more than 100 people and revenue no more than 800 million rubles per year) more don't have to set a limit cash balance at the cash desk.
In order to cancel the cash limit, it is necessary to issue a special order. It must be based on the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U and must contain the following wording: “Keep cash in the cash register without setting a limit on the balance in the cash register”(sample order).
Issuance of cash to accountable persons
Accountable money is money that is given to accountable persons (employees) for business trips, entertainment expenses and business needs.
Money can be issued on account only on the basis statements from an employee. In it, he must indicate: the amount of money, the purpose for receiving it and the period for which it is taken. The application is written in any form and must be signed by the manager (IP).
If an employee has spent his personal money, then he needs to compensate for it; in this case, a statement is also written, but with a different wording (samples of statements).
Note: It is desirable that the statement contain the line: “The employee has no debt on previously issued advances”(since by law it is impossible to issue money on account to employees who have not reported on previous advances).
For 3 working days after the end of the period for which the funds were issued (or from the date of return to work), the employee must submit to the accountant (manager) expense report with documents confirming the expenses made (KKM checks, sales receipts etc.).
Otherwise, the funds issued to the employee cannot be counted as expenses and the tax can be reduced accordingly. Moreover, if there are no supporting documents, then you will have to withhold personal income tax and pay insurance premiums from the amount issued.
Limitation of cash payments
One more important rule cash discipline is compliance with the restrictions on cash payments between entities entrepreneurial activity(Individual entrepreneurs and organizations) within one contract amount no more than 100 thousand rubles.
Fines, liability for failure to comply with the procedure for cash transactions
For failure to comply with the procedure cash transactions the organization or entrepreneur may be fined. Liability is provided for such violations as:
- cash payments in excess of the established amounts;
- accumulation of funds in the cash register in excess of established limits;
- misuse of cash proceeds;
- non-receipt or incomplete receipt of cash to the cash desk;
- non-compliance with the procedure for storing funds.
Fine for violation of cash transactions will be according to:
- 4000–5000 rub. – for a guilty official, for example the head of an organization, an entrepreneur ();
- 40,000–50,000 rub. - for the organization.
As for the misuse of cash proceeds, it is not directly mentioned in this norm, but tax inspectors will refer specifically to it. After all, according to the arbitrators, misuse of proceeds is a violation of the procedure for storing cash. This is exactly the position expressed in the ruling of the Supreme Arbitration Court of the Russian Federation dated October 13, 2011 No. VAS-11521/11 (resolution of the Ninth Arbitration Court of Appeal dated June 1, 2011 No. 09AP-10389/2011-AK). In addition, sanctions can often be provided for in the agreement for cash settlement services with the bank. Therefore, money must be spent only on agreed upon, targeted needs.
Important: the statute of limitations for administrative offenses in the field of cash discipline is two months from the moment the offense was committed (Part 1, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).
On weekends and holidays, the company accepts cash proceeds from customers. The money accumulated during this time exceeds the established limit. By general rule Organizations and individual entrepreneurs must keep cash in excess of the limit in the bank (clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, hereinafter referred to as Directive No. 3210-U).
Accumulation by a legal entity of cash in the cash register in excess of the established cash balance limit is allowed on days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out federal state statistical observation forms, into the wage fund and social payments (hereinafter - other payments), including the day of receipt of cash from a bank account for the specified payments, as well as on weekends, non-working days holidays if a legal entity conducts cash transactions on these days.
But it is not always possible to collect the proceeds. After all, bank branches are usually closed on weekends and holidays.
However, there is no violation in this. The current procedure allows the cash balance limit to be exceeded if the company conducts cash transactions on weekends and non-working days. IN in this case Collect excess earnings no later than the first working day. That is, if cash has accumulated over Saturday and Sunday, then it must be returned on Monday, no later.
Exit. If on this day it is not possible to send money to the bank, then you can arrange for the issuance of accountable funds. Later, when the company hands over the proceeds, the accountant will simply return the advance in full. Another option is to pay wages or advance payments to employees a little earlier than the due date.
If the company has not set a cash balance limit; as a rule, those organizations that have no cash transactions at all do not approve a cash limit, then in this case the limit is zero. This means that money must always be returned on the same day that it appears at the cash register. But if the buyer paid on Saturday or Sunday, then the proceeds will have to be taken to the bank on Monday.
It is dangerous to issue endless reports
Some companies, in order to meet the cash balance limit and not hand over excess cash to the bank, give the director or other employee money on account. Then the next day this money is returned, and then he receives an even larger amount. And so on every day.
Theoretically, there is no violation in such endless issuance and return of accountables. But in practice this is risky. Local tax authorities may decide that the company has issued a new advance to an employee who has not yet accounted for the previous amount. Which means she violated cash rules(Clause 6.3 of Bank of Russia Directive No. dated March 11, 2014). In this case, the tax authorities will add the illegally issued amount to the cash balance at the end of the day. And if it turns out that the total total exceeds the cash limit, the company will be fined from 40,000 to 50,000 rubles, the director - from 4,000 to 5,000 rubles. ().
Judges often agree that the law does not provide for liability for violation of the rules for issuing accountable persons (ruling of the Seventh Arbitration Court of Appeal dated March 26, 2014 in case No. A67-5875/2013). But there are also decisions in favor of the tax authorities. They draw the attention of judges to the fact that the manager does not prepare advance reports and does not spend accountable funds. The company simply issues periodically, and then a consumable for issuing a new amount. According to inspectors, this means that the organization actually keeps excess amounts with the director. Although by law I must take them to the bank. In such a situation, judges sometimes recognize the fine as lawful (decision of the Moscow City Court of August 14, 2013 in case No. 7-1920/2013).
Indeed, inspectors may consider significant amounts of accountable amounts that the employee does not spend, but only increases, as income. And calculate personal income tax and a fine from him. And fund inspectors will quite possibly charge contributions from the same amount.
A small company has the right to issue an order that it no longer installs. Then you can store as much cash as you want in it.
Other organizations may more often set it at the maximum possible amount. To do this, you need to take into account the periods with the largest cash revenues or the largest expenses. Then you will need to issue extra money on account less often.
Entrepreneurs will not have their cash proceeds checked
The Federal Tax Service of the Russian Federation, in a letter dated 07/09/2014 No. ED-4-2/13338, said what exactly they will check with entrepreneurs in connection with the new cash procedure, which came into force on June 1, 2014. Since entrepreneurs who keep records of income and expenses may not draw up cash documents and a cash book, inspectors will not carry out control activities to identify unrecorded cash proceeds. This conclusion applies to both simplified entrepreneurs and UTII entrepreneurs.
However, inspectors can check whether the entrepreneur complies with the limit on cash payments with other companies and entrepreneurs.
Cash balance limit
If the cash register limit is exceeded by the end of the day?
The current procedure for storing cash at the cash register is not always convenient, except for small businesses where there is no cash limit. Often, more money accumulates in the cash register than the law allows. The fines for exceeding the cash limit are quite impressive. They range from 40,000 to 50,000 rubles.
You can bypass the restriction on the cash limit at the cash desk if you give the excess to the account. This will avoid a fine of 50,000 rubles. for violation of the procedure for working with cash (). The amount that can be issued is not limited by law. Don’t forget to fill out the accountant’s application for cash withdrawal.
You can store any amount of cash in the cash register of a small company
Small businesses can keep cash on hand without restrictions on the amount. You just need to cancel the cash limit order.
That is, if a small company has not set a limit, then the manager can decide for himself how much cash will be kept in the cash register until the next day.
The manager’s order should clearly state that from such and such a date the company, as a small business entity, does not set a cash limit. This will protect her in case of a cash check. If the company does not cancel the cash register limit, then it will need to be observed. Otherwise, inspectors may impose a fine of up to 50,000 rubles. (Part 1).
For a small enterprise, a cash balance limit for 2014 is set at 6,600 rubles. We bought KKM in June. Is it possible to change the cash limit now?
Yes, you can. The manager may set and revise the cash balance limit for a month, quarter, year or other reasonable period.
Currently, small businesses have a cash limit. What document can be used to cancel the order on the established limit for 2014 from June 1?
Another order from the manager.
How to calculate the cash limit for a newly created enterprise?
If the organization was created recently, then determine the limit using a formula based on the expected cash proceeds, and in its absence, the expected volume of cash disbursement.
The formula for calculating the cash balance limit according to instruction No. 3210-U has not changed compared to No. 373-p. Do I need to draw up a new calculation and approve a new limit from June 1, 2014?
Organizations (with the exception of small businesses) must comply with the cash balance limit. In this case, the organizational and legal form and the applied taxation system do not matter. This procedure is established by paragraph 2 of the instructions of the Bank of Russia dated March 11, 2014, paragraph 4 and paragraph 5 c of the Tax Code of the Russian Federation.
The small enterprise has exercised its right and does not set a limit on the cash balance in the cash register. Are there mandatory deadlines for depositing cash proceeds to the bank (no more than seven days)?
If there is more money in the cash register than the established limit, then the difference must be handed over to the bank. The organization has the right to independently determine the frequency of delivery of excess revenue. You only need to collect cash from the bank for those days when the cash balance in the cash register at the end of the working day exceeds the established limit. For example, if revenue is delivered every five days, then this figure (5) is used in. It should not exceed seven working days. And if there is no bank in the locality - 14 working days. But if you deposit money into the bank every five days, and the limit was exceeded earlier, then you need to deposit cash without waiting for this period. If the limit is not exceeded, there is no need to visit the bank.
A small enterprise is not obliged to set and comply with a cash limit, which means it also has no obligation to hand over proceeds to the bank.
Branches and representative offices must maintain a cash book
The organization and all its separate divisions are required to record incoming cash in the cash book. The Federal Tax Service warned about this in a letter dated May 17, 2013 No. AS-4-2/8827. The branch or representative office needs to withdraw the remaining cash at the end of the working day and submit the cash book sheet for that day to the head office. This must be done no later than the next business day.
This requirement is also confirmed by judges (by decision of the Thirteenth Arbitration Court of Appeal dated March 19, 2013 No. A56-59643/2012). Violation of the procedure for working with cash and the procedure for conducting cash transactions, including the accumulation of cash in the cash register in excess of established limits, entails the imposition of an administrative fine on legal entities from 40,000 to 50,000 rubles, and for individual entrepreneurs from 4,000 to 5,000 rubles. (Part 1 - Code of the Russian Federation on Administrative Offenses).
The organization combines the simplified tax system and UTII. She has two stores. Do I need to maintain two separate cash books?
Yes, it is necessary. In the situation under consideration, the organization has separate divisions. And they need to be kept separate cash books.
Cash Payment Limit and Cash Proceeds Spending
We often report significant amounts (from 200,000 to 300,000 rubles). Are there any restrictions on the amount issued to accountables to pay for goods and services in cash? Does the 100 thousand limit apply in this situation?
There are no restrictions on the amounts that an organization has the right to report. Accountable persons have the right to receive money in any amount from the organization's cash desk. When issuing accountables, the limit is 100,000 rubles. does not apply (paragraph 4, paragraph 6 of Instruction No.). Because when it comes to settlements between the company and the accountable, the latter is not a participant in the settlements, but an ordinary individual. After all, participants in cash payments are organizations and entrepreneurs (clause 2 of Directive No. 3073-U). So even if the employee takes or returns more than 100,000 rubles to the cashier. accountable, this is not a violation.
Another thing is that the accountable does not have the right to deposit into the cash desk of another organization (for example, a supplier or lessor) an amount exceeding 100,000 rubles. under one contract. In this case, the violation is obvious, because the accountable person is already a representative of a legal entity.
Does the limitation on the maximum amount of cash payments under the contract apply if it is long-term and the amount is not specified in it?
Yes, it applies to any type of contract, regardless of the duration of the contract.
Can the founder issue an interest-free loan in cash?
Yes, it can. However, the cash payment limit will apply to such a transaction. That is, if the founder is a citizen, then the loan amount does not matter. And if the founder is an organization, then the loan should not exceed 100,000 rubles.
The management company accepts cash for utilities from the public. Payments with gas, electricity and water suppliers are made in cash. The payment amount is approximately 120,000 rubles. per month. What to do now, is it really necessary to conclude a new agreement for each payment?
Yes, it is necessary. Moreover, the previous instruction also established a cash payment limit of 100,000 rubles. under one contract.
Can an entrepreneur pay money for renting real estate from a citizen from cash proceeds?
Unfortunately no. From June 1, 2014, organizations must withdraw money from bank accounts if they want to pay in cash under rental agreements real estate. Payment of rent from the cash desk with an individual or organization.
Can an accountable person pay for the rental of real estate in cash and then report on the advance report?
No, you can't do that. To pay rent in cash, you must withdraw money from your current account.
Can dividends be paid from cash proceeds?
No, you can't. The list of purposes for which funds from the cash register can be spent is limited, and dividends are not provided for.
Is it possible to issue accountable amounts from cash proceeds?
Is it possible to pay refunds to citizens from cash proceeds for unfulfilled services that were previously paid for in cash?
Yes, you can. The main thing is that the proceeds at the cash desk come from the sale of your own goods (performance of work, provision of services).
Can cash proceeds be used to provide loans?
For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee (cashier) - from 4,000 to 5,000 rubles. But inspectors have the right to hold an organization accountable within two months from the date of the violation (Part 1 and Subsection 6, Part 1).
Instruction No. 3210 -U does not limit the validity period in any way cash limit. And if the company has not set a specific deadline, then you need to focus on the last approved limit until the manager signs a new one.
In addition, you can change the amount of the established limit as often as you like. That is, the company has the right to increase the limit at any time if the volume of cash receipts has increased sharply. You can also recalculate the limit downward at any time.
What cash violations are ongoing? What is the duration of cash violations?
For failure to comply with cash discipline, the company may be fined. That is, administrative responsibility. According to , the statute of limitations is two months, and for ongoing violations - from the moment of discovery. Violations that can be classified as ongoing are named in paragraph 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation. According to the provisions of this article, violation of cash handling should not be recognized as a continuing offense.
What is the fine for operating a cash register machine outside the place of registration?
For example, a cash register is used not in the organization’s office itself, but, for example, in a warehouse, from where goods are released for cash (let’s say the warehouse is located in another area of the city). In this case, the cash register must be located in the warehouse, and not in the office, since this is where cash payments are made to the buyer (a check must be issued to the buyer at the time of payment). Accordingly, there is no violation here.
A different situation is possible: KKM is located in a separate division (this is where cash payments are made to customers), which is not on a separate balance sheet. KKM is registered at the place of registration of the organization as a taxpayer. Accordingly, we cannot talk about violations here either.
Micro-enterprise (retail trade) simplified tax system “income minutes expenses”. The cash balance as of December 31, 2014 is RUB 950,000. The cash balance limit has been cancelled. Can claims be made against the organization during an audit (there is a large amount in the cash register)?
According to clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, small business organizations may not set a cash balance limit and store them in in full at the cash desk, without handing it over to the bank. Accordingly, there should be no claims in this case.
Who's checking the cash register now? Is there a statute of limitations for checking the cash register? For what period can the cash register be checked?
The cash discipline of the organization is checked by the Federal Tax Service. The letter of the Federal Tax Service of Russia dated September 12, 2012 No. AS-4-2/15195 states that the current regulatory legal acts determine the frequency of inspections for the completeness of accounting for cash revenues in organizations and individual entrepreneurs not limited.
Accordingly, the inspectorate can inspect the organization several times a year. For failure to comply with cash discipline, an organization may be fined up to 50,000 rubles. The statute of limitations for administrative offenses is two months.
If a receipt order was issued for one amount (larger), and a cashier's check for another (smaller), this was discovered only a year later, after the balance sheet was closed, what can be done?
In this situation, nothing needs to be done. If a cash receipt is punched for an amount less than the purchase price, the inspection can hold you accountable only within two months from the day this happened (clause 8 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16). If the statute of limitations of 2 months has passed, then “the train has left.”
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The legality of tax authorities carrying out inspections of compliance by organizations and individual entrepreneurs with the procedure for working with cash and the procedure for conducting cash transactions, cash settlements with other organizations. |
Yulia Aleksandrovna Kukovskaya - 2nd class adviser to the state civil service of the Russian Federation.
Sometimes it can be difficult to independently understand the intricacies of “cash” legislation. For example, is it necessary to issue a check if an individual pays for a legal entity and vice versa? When to generate an "expenses" cash receipt? For answers to tricky questions about the use of online cash register systems, we turned to a Federal Tax Service specialist.
Yulia Aleksandrovna, our readers have accumulated another round of questions about using online cash registers. First, I would like to talk about the recent amendments that provided some sellers with a deferment on cash register transactions. For example, organizations (IP) that provide services to the public (except for individual entrepreneurs with employees and organizations that provide services catering), are exempt from the use of cash registers until July 1, 2019, subject to the issuance of a BSO to the buyer, issued according to the old rules <1> . And if companies (IPs) receive payment from individual buyers for their services via Internet acquiring, then they will not be able to transfer a paper SSB to the buyer. In this case, does the deferment until 2019 apply?
The old procedure for using CCP provides for the formation of BSO not only by printing, but also using an automated system<2>. At the same time, the automated system must provide protection, identification, recording, and storage of information about operations with the document form<3> .
Since settlements take place through online acquiring, the seller cannot issue the SSB on paper to the buyer at the time of settlement (which is a violation of the procedure for using cash register systems). He can generate the BSO only using an automated system. Therefore, in such a situation, I still recommend using automated system for BSO included in the CCP register, in accordance with the new procedure for using CCP.
The organization issued an invoice to the legal entity buyer for prepayment. However, this bill was paid by an individual from his card through Sberbank Online. The purpose of payment indicates that the payment is made for a legal entity, but the payer is I.I. Ivanov. Should the selling company issue a cash receipt in this case?
For the purposes of using cash registers, it is important not for whom the payment was made, but by whom exactly and in what way. In this case, the seller company must use cash register and issue a cash receipt, since electronic means of payment come from an individual. True, this obligation arises from 07/01/2018, since in the previous version of Law No. 54-FZ<4>there was no requirement to use a cash register in a situation where payment is made by an individual from his account (card) using the seller’s bank details through online banking<5> .
Note
For “cash” purposes, it is important not for whom the payment was made, but by whom and in what way. For example, when making non-cash payments with an individual, the company must issue a check, but not with a legal entity.
Is the seller obliged to use an online cash register if a legal entity pays for an individual from its current account (the basis of the payment indicates “payment for P.P. Petrov under agreement No. 1 of 02/01/2018”)?
If another company (IP) settles with an organization (IP) in non-cash without presentation of means of payment (that is, a bank transfer occurs from one current account to another), then in this case the seller does not need to use cash register<6>. Moreover, it does not matter that the payment was made for an individual.
The company received a loan from the individual founder. Then, under the novation agreement, the obligation to repay the loan was replaced by an obligation to supply goods. That is, it turns out to be a regular sale to an individual (and the amount of the new loan is recognized as an advance payment on account of the supply of goods <7> ). Is it necessary to punch a cash receipt in such a situation? If so, at what point (on the effective date of the novation agreement or upon transfer of the goods)?
Yes, in the described situation, you should use cash register and generate a cash receipt. In this case, cash receipts must be punched:
Mandatory - on the date the amount of the novation of the loan is recognized as an advance payment (on the date of entry into force of the agreement on novation of the loan);
Preferably - on the date of transfer of the goods, reflecting the offset of the previously made prepayment.
The store is open 6 days a week. The cashier forgot to close his shift at the online checkout before the weekend. It turns out that it lasted more than 24 hours. What is the responsibility for this violation and is it possible to somehow avoid punishment?
Closing a shift later than 24 hours after its opening is a violation of the procedure for using CCP<8>. Responsibility for such a violation is a warning or a fine.<9> :
For an organization - from 5,000 to 10,000 rubles;
For its manager/individual entrepreneur - from 1,500 to 3,000 rubles.
In this case, liability can be avoided if the necessary conditions are met in the aggregate, one of which is at the time the person submits the application tax authority did not have information and documents about this offense<10>. However, in the case of using a cash register operating in the mode of transmitting fiscal data through a fiscal data operator, the tax authority, after 24 hours from the moment the report on the opening of the shift is generated, will already learn about the offense committed, which means that one of the conditions for exemption from liability is not met.
The company has several stores and, accordingly, an online cash register system. In the event of a breakdown of the main CCP, the company wants to purchase a replacement cash register. How can she register a reserve cash register that needs to be moved between stores? If the reserve cash register is registered but not used, will the Federal Tax Service block it?
There is no deferment until 07/01/2018 for “expenditure” checks. Since Law No. 54-FZ (as amended, valid before the entry into force of Law No. 290-FZ) didn't rule it out the obligation to punch checks when issuing money to buyers (clients), with the exception of issuing money when accepting glassware and waste materials, except scrap metal, from the population. Thus, previously it was also necessary to punch a cash receipt when making payments with the issuance of money in cases of selling goods, performing work or providing services (based on the meaning of Article 2 of Law No. 54-FZ). At the same time, Law No. 54-FZ did not specify who exactly should provide services (sell goods, perform work).
The company applies the simplified tax system. Currently in cash receipt“tax 0” is printed, although “VAT not subject to” should be indicated. Is it possible for her to continue selling and knocking out such checks until the program issue is resolved? Will there be a fine for this?
If the user of the cash register is not a VAT payer or is exempt from performing the duties of a VAT payer, and also if the subject of the calculation is not subject to taxation (exempt from taxation) VAT, then the cash receipt must indicate “VAT not subject to”<14>. Whereas the indication “VAT 0%” will be erroneous. After all, this tax rate applies in other situations.
In case of incorrect indication of the VAT rate in the cash receipt, the user may be held liable under Part 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. Therefore, it is recommended not to carry out calculations until the program issue is resolved. For incorrect checks that have already been punched, the company can avoid liability if it fulfills two conditions
Returns via online checkout are a frequent and very significant operation in trade of any scale. There are many reasons why a cashier needs to return money to a customer. How to make a return at the online checkout to avoid mistakes. First, let's figure out what types of checks there are and what a “sign of payment” is.
Sign of payment in a cash receipt - what are they?
After the adoption of the new law on cash registers and the transition to online cash registers, a new check format came into force, and checks began to be presented not only in paper, but also in electronic form. The first type is mandatory, and the second is issued at the buyer’s request.
Checks, regardless of their type, must contain:
- Data of the seller organization;
- Serial number of the check;
- Tax system of an organization or individual entrepreneur;
- Settlement transaction amount;
- Date and time the check was created;
- Calculation sign;
- Fiscal storage data, operator and other information.
When to return goods via online checkoutsReturns through online cash registers occur differently than returns to old-type cash registers. How to technically carry out the return procedure depends on the model of your online cash register and its capabilities, as well as software and firmware versions. To return a purchase, the buyer must punch a special receipt. A sign of a settlement in which funds are returned to the buyer - to an individual, is called return of income. It is issued when: |
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After returning the goods and receiving funds in the amount of its full cost, the buyer is given a cash receipt, which states that a “return of receipt” has occurred. However for tax office A receipt alone is not enough, so you need to take care of preparing other documents that confirm the correctness of the procedure for returning goods through the online cash register.
On the left you see what a receipt for a refund looks like.
How to make returns via online cash registers: step-by-step instructions
Returns are processed differently depending on the reason for the return.
Same day refund via online checkout (seller error)
If, when issuing a check while still in front of the client, the cashier made a mistake in the number of units of the product or the price being punched does not correspond to the one recorded on the price tag, then a “Return of Receipt” check is first generated, and then a new check with the correct data. It is the cashier who returns it to the buyer and compensates for the monetary difference. No documents are required from the buyer.
However, the legality of the return must be confirmed by the tax office. Therefore, the cashier draws up a memo in which he writes which particular check was issued incorrectly, and confirms that 2 more checks were immediately printed - “return of receipt” and new receipt. It is necessary to attach both the incorrectly printed check and the “return of receipt” check to the note.
If you are interested in how to make a refund at an online cash register as quickly as possible, we recommend paying attention to the Evotor 5 smart terminal. Thanks touch screen, an intuitive interface and the Android operating system, it is now much easier to carry out standard operations when working with an online cash register, which means that with Evotor 5 you can significantly speed up the customer service process.
If the buyer wants to return the product in full, then the procedure is the same as if the buyer came in a week.
Refund to the buyer at the online checkout (the buyer returns the goods)
It happens that the buyer wants to return the product and get back the money paid for it. There may be several reasons: an incorrectly chosen size (if we are talking about clothes), the buyer changed his mind, a defect, etc. Regardless of when the buyer went to the store to return the purchased item (after a while or on the day of purchase), the return goods at the online checkout should go through the following algorithm:
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Writing an application The buyer must come with a receipt and passport. If we are talking about the interaction between the cashier and the buyer, product returns through online cash registers begin with filling out an application. The buyer writes an application in any form, but it must include his full name, passport details, reason for refusing to purchase, purchase price, date of application and signature. Some stores print such application forms in advance to avoid errors during registration. After the buyer has filled out the form, the cashier is obliged to verify the correctness of the passport data and check details specified in the application. Many entrepreneurs are wondering: how to process returns through online cash registers if the receipt was not saved, for example, it was lost by the buyer. In this case, it is necessary to restore the purchase information from the fiscal registrar and indicate in the application that the receipt was lost. In order to securely save all information about your purchases, we recommend purchasing an ATOL 25F cash register. This fiscal recorder fully complies with the requirements of 54-FZ and is characterized by ultra-fast printing speed - up to 250 mm/sec. Please note that you do not need to collect the check from the buyer (although many do this), just make a copy. An application for a refund written by the buyer is an effective confirmation for the Federal Tax Service that the money was actually returned to the client and was not withdrawn by the entrepreneur in order to avoid taxes. |
Registration of an invoice for the return of goods
Since there is no single standard for the invoice form for returning goods at an online checkout, an entrepreneur can independently develop a sample and use it in such situations. The invoice is drawn up in two copies and signed by two parties: one is the buyer, the other is the seller.
Printing a receipt for returning goods at the online checkout
After the buyer writes an application, confirms the fact of purchase, and issues an invoice, a return receipt is printed. The only difference between a refund check and a regular check is that in a refund check, in the “payment attribute” field, not “receipt” is indicated, but “return of receipt”, i.e. the same check is issued as you saw above in the example picture.
Transfer of funds to the buyer
After all the documents have been prepared and signed, all that remains is to return the money he paid for the goods in cash. If the return occurs only partially (for example, the buyer bought fish, milk and slippers, and wants to return the slippers), then the whole procedure follows the same algorithm, the name and quantity of the product and the amount of the return are indicated in the application.
How to process a refund using online cash registers if the purchase was made by bank transfer.
The procedure for returning a non-cash payment via an online checkout is not fundamentally different from that which is carried out if the buyer pays in cash. First, the client fills out an application, including standard information plus details for a cashless transfer. Then an invoice is prepared and a receipt “return of receipt” is printed. Within ten days the funds will be credited to the buyer's account.
How to make a “receipt return” at the online cash register if the required amount is not available at the cash register
When returning large sums of money for previously purchased goods, the cashier may be faced with a banal lack of money in the cash register. According to Art. 22 of the Law on the Protection of Consumer Rights, the store is obliged to return the money to the buyer within 10 days. If after this period the required amount is not in the cash register, the store has the right to take this money from the general cash register of the LLC or individual entrepreneur or withdraw it from the current account.
If the buyer bought for cash and wants to receive a refund by bank transfer
Yes, a non-cash refund can be made if the buyer, in the return application, expresses a desire to receive funds in a non-cash form and indicates his details. In this case, the funds are debited from the organization’s current account. If the buyer paid by card, then the refund occurs only in non-cash form. Refunds can only be issued to the same card with which the purchase was made.
Returning goods by non-cash means takes place in several stages:
- The buyer brought the goods, a receipt or other document confirming the fact of purchase, a passport, a card.
- The seller checks the goods for compliance and integrity. If everything is in order, a refund will be issued. If the goods are returned in improper condition due to the fault of the buyer, then a statement of non-conformity is drawn up. The return certificate is drawn up in free form, which must include a description of the product, the reason for the return, the amount, and the buyer’s passport data. A payment order is sent to the bank.
How to return goods through a Pos terminal.
The procedure in this case looks something like this:
- Go to the operations menu (for some terminals this is the F key);
- Financial transactions - return of goods, insert the buyer's card;
- information about the card will appear on the screen, check it, press the green button, then enter the refund amount;
- If it is necessary to enter a PIN code, we transmit it to the client;
- Two checks are issued, one for the seller, the other for the buyer;
- We return the card and check.
The time frame for returning goods depends on the bank, payment system. Usually the transfer of money takes from 3 to 5 days. The return of goods in this way does not take place on the day of purchase. If the buyer returns the product on the day of purchase, the transaction is canceled.
Canceling an operation when returning on the same day looks like this:
- Go to the financial transactions menu, sub-item cancel transaction by number;
- enter the check number, click confirm;
- Confirm payment information;
- The refund receipt is printed.
How to make a correction check and when is it used?The correction check is processed if the cashier made a mistake on the check and the buyer has already left; if at the end of the day the total receipts in the cash register do not match. Adjustments can be made either to increase or decrease funds. |
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What data is contained in such a check:
Such checks can be punched only before the shift is completed and the Z-report is generated. On the left you see an example of a correction check. When issuing a correction check, a special act is drawn up indicating the reason for the correction. |
If everything is still not clear, watch the following video:
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