The reform of the gradual transfer of business to online cash registers was not initially accepted by all entrepreneurs; many saw this as an unjustified cost for their activities. Time has convinced us of the usefulness of the innovation. One of the positive aspects is the elimination of some reports on online cash registers.
In this article we will look at what reports are generated by the online cash register, the features of each type and the procedure for storing cash documentation.
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Online cash register reports: types, concepts
The latest generation cash registers create fiscal documents and remotely send them to the Tax and Duty Inspectorate. The memory of the fiscal drive stores reports on the online cash register, which reflect:
- registration and re-registration of a cash register;
- cash register shift;
- cash receipts or strict reporting forms;
- correction of previously carried out calculations;
- replacement of the fiscal drive;
- state of settlements at a point in time;
- operator confirmation.
Printing out cash register reports and storing them on physical media are a thing of the past; nowadays everything is stored in an electronic version; let’s look at them in more detail.
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Report on registration and changes in cash register parameters
Federal Law 54-FZ regulates the mandatory registration of a cash register; before this, it is prohibited to start working on it. After registration with the Federal Tax Service, a report on the registration of the online cash register is displayed once, which displays information about the business entity, device model, installation address of the cash register (for an online store this is a web resource), and also reflects the operating mode and name of the fiscal operator data. Along with this, a serial number, a fiscal sign with the date and time of its receipt are written down.
You should remember the established time limits for submitting the report to the regulatory authority: within one working day after submission of the registration number from the Federal Tax Service. In this case, until the summary is displayed, the device cannot be used. Submitting a report is possible by directly submitting a printout to the tax service or online through a profile on the OFD page, as well as through a personal account on the official website of the Federal Tax Service. If an enterprise reports via the Internet, then the date of submission of the report is equal to the time of its publication.
If the taxpayer has changed any of the conditions that he entered when registering the device, then a report on changes in parameters is created. To do this, the values are edited in the cash register settings, indicating the reasons for the amendments, and then re-registration is carried out.
There is a way to independently correct mistakes made during CCP registration - through the above-mentioned report, but within one business day.
1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.
Cash receipts as a type of online cash register report
A cash receipt is a fiscal document issued when making payments to customers. At the legislative level, mandatory details have been approved that are written on the check. A category of economic entities has been identified, for example, in the field of providing services to the public, which have the right to formalize their trade relations with customers through a strict reporting form. It is a legal replacement for a cash receipt.
The same law mentioned above determines the presence of basic details, while filling it out by hand or using a template printed in a printing house will soon be unacceptable. From the second half of 2020, it is allowed to use only forms printed on a special automated system.
The procedure for generating an X-report for an online cash register
A report that summarizes sales for the current shift and is used by a business to track revenue is called an X report. It does not define restrictions: when and how often to take indicators. Management personnel or cashiers can view it as needed an unlimited number of times.
The X-report of the online cash register is not included in the register of mandatory sub-reports that are required to be reported to the tax service. This is a document that is a kind of verification sheet, by which you can verify whether the date, time and details of the organization are displayed correctly. This makes it possible to eliminate violations in a timely manner, and therefore prevent the imposition of penalties on the enterprise and officials. It is not a shift closure document; accordingly, revenue is not cleared.
The internal regulations of the organization determine the order and frequency of sampling the X-report. Information about how many times sampling was done per day is not recorded anywhere. The report itself is not saved, and its data is not entered into cash documents.
From the X-report you can extract:
- time and date;
- the amount of cash on hand during the period in question;
- total sales result;
- sales per shift in quantitative terms;
- by type of payment (payment in cash and non-cash);
- certificate of returns: quantitative and summary indicators are reflected;
- number of checks printed.
The X-report can only be taken for the current shift; it is not possible to obtain a certificate for previous shifts.
As noted earlier, in addition to checking the correctness of entering information, the X-report helps to analyze the enterprise’s turnover and revenue, both in aggregate and in detail, for each product item.
Based on the X-report, you can obtain the following types of reporting:
- according to issued checks for the shift or cash balance in the cash register;
- combining indicators for a specific cashier: revenue and the number of customers released are analyzed;
- specification by departments;
- inventory balances.
Conditions when making a report is still practiced:
- checking the closure of the previous shift;
- printing a receipt in the event of a voltage drop in the network or a power outage: the execution and transmission of the receipt is checked;
- at the request of the manager;
- And so on.
Expenditure cash orders (RKO)
For RKO, the program has a separate document journal:
Similar to the previous type of documents, there are also two bookmarks here:
When creating cash settlement, you should fill in the type of operation - select Payment to supplier
:
First of all, indicate the cash register and the recipient:
Next, we will indicate the object of settlement (those documents/contracts that we pay for). If it is an advance payment, leave the field blank.
In this case, I will show you how to pay for several settlement objects with one order:
In the window that appears, the program independently determines the operation suitable for payment (the oldest debt):
However, if necessary, the user can select paid documents independently:
As a result, the tabular part of the order is filled in . Payment explanation
:
Now fill in the information for correct printing of RKO:
In the RKO journal, the second tab is empty, despite the fact that both orders to the supplier and purchase documents for which there have been no payments have been completed:
The reason is that only the values of documents Request for spending funds
(we will look at it in the next lessons).
Online cash register Z-report: definition
In the context of the gradual transition of entrepreneurship to online cash registers, the Z-report has lost its relevance and purpose, because it is displayed on a previous generation cash register with EKLZ. Therefore, for most business representatives, the question “is a z-report needed for an online checkout” is no longer an issue since 2020.
With this report, the shift is closed daily and the proceeds are handed over to the authorized official (senior cashier or administrator) for collection, while resetting all parameters for the cash register. The report was subject to control by the Federal Tax Service.
Using the Z-report, the following are entered into the cashier-operator's journal (KM-4), which is a unified form of primary accounting documentation: numbering and date, the amount of money at the beginning and end of the shift; total shift revenue; refunds and payment by money transfer. Then you need to draw up a certificate report (KM-6), which, together with the journal, is submitted to the accounting department. Based on them, the accountant or cashier makes entries in the cash book. The legal requirement for a Z-report is that it must always be completed at the end of the work shift and stored on paper.
Regulatory details were not defined by law, therefore, for the absence of one of them, administrative liability in the form of fines did not arise.
Legal documents stipulated that Z-reports should be stored for up to 5 years.
Purpose:
- summing up the total revenue of the current shift and resetting the parameters;
- saving information about sales to the EKLZ block;
- to display data on returns, the number of canceled checks and discounts;
- primary statement on the basis of which cash documents are filled out;
- for tax inspectors it acted as a justification document, which was checked against accounting data during the next audit.
No special requirements were applied to its storage; it did not require a separate filing. The Z-report was usually glued to the top corner or stapled to the cashier’s certificate report.
Do I need to store Z-reports of an online cash register? To summarize the above: there is no Z-report in the online cash register accounting system, cash registers using paper control tapes are history, and Resolution No. 470, which regulates the use of these devices, has lost its legal force. Therefore, the previously applied procedure for creating a Z-report is very outdated; in the realities of the modern legislative system, there is no need for the report itself, not to mention printing it.
You may be interested in: What is a Z-report at the cash register and how to make it
Spending proceeds received at the cash desk
In terms of spending cash received at the cash desk of individual entrepreneurs, including those using online cash register systems, one should be guided, first of all, by the Directive of the Bank of Russia dated October 7, 2013 No. 3073-U “On making cash payments” (hereinafter referred to as Directive No. 3073- U). This document does not differentiate between participants in cash payments (which include individual entrepreneurs) depending on the taxation system they use.
Thus, in paragraph 2 of Directive No. 3073-U it is determined that participants in cash payments do not have the right to spend cash received in their cash registers (in Russian currency) for goods sold by them (work performed and (or) services provided), as well as received in as insurance premiums, with the exception of the following purposes: – for payments to employees included in the wage fund, and payments of a social nature; – for the issuance of cash for personal (consumer) needs of an individual entrepreneur not related to his business activities; – for payment goods (except for securities), works, services; – for issuing cash to employees on account, etc.
That is, an individual entrepreneur can spend cash received from customers in the form of revenue (without depositing the proceeds into a current account) only for the listed purposes, including personal (consumer) needs of the individual entrepreneur not related to his business activities.
In paragraph 4 of the letter dated 07/09/2014 No. ED-4-2/13338, the Federal Tax Service of Russia reminds that in Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation establishes liability for violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed, inter alia, in non-receipt (incomplete receipt) of cash to the cash desk. However, it is also noted here that control measures in this part are not carried out in relation to individual entrepreneurs who, in accordance with tax legislation, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity.
Taking into account the above, in our opinion, an individual entrepreneur applying the general taxation system has the right to independently determine the forms of primary documents that will be used to formalize the issuance of funds from the cash register, in particular, for reporting to employees and for the payment of wages, as well as the return of accountable funds (taking into account when This is the need to control the safety of money and understanding that in the event of a dispute, he will have to prove, for example, the fact of payment of wages to employees). PKO and RKO can be used as such documents. An individual entrepreneur can also determine whether he will keep a cash book to record such documents or not.
Meanwhile, we believe that the issuance of cash from a cash register cash drawer before its entry and registration with the relevant cash documents (including those developed by individual entrepreneurs and determined for use in their own activities) entails significant risks (clauses 34-44 of the Administrative Regulations for the Execution of the Federal Tax Service In Russia, the state function is to exercise control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs, approved by Order of the Ministry of Finance of Russia dated October 17, 2011 No. 133n).
Thus, before issuing cash from the cash register box, in our opinion, it is necessary to formalize its posting with the relevant documents, for example, on the basis of such a fiscal document as a “report on the current state of settlements” (clause 1 of article 4, clause 1 , 4, 5, Article 4.1 of Law No. 54-FZ, paragraph 23 of Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] ). In any case, to establish such a procedure, we believe, is in the interests of the individual entrepreneur himself to limit the free (uncontrolled) access of employees (sellers) to cash.
Answer prepared by: Gilmutdinov Damir, expert of the Legal Consulting Service GARANT Response quality control: Elena Melnikova, reviewer of the Legal Consulting Service GARANT, auditor, member of the RSA
Report on closing a shift at an online cash register: features of formation, differences
With the introduction of cash registers with a fiscal drive into trading activities, the Z-report was replaced by a report on the closure of a shift at the online cash register, which provides for the transfer of parameters to the Federal Tax Service in real time. Thanks to this, paper documentation has been reduced, the need for some reports has disappeared, and now the cashier’s duties do not involve duplicating data into the appropriate unified forms. At the same time, at the legal level it is not prohibited to continue maintaining the usual reporting if the entrepreneur has such a need. This document flow is not regulated by law; it remains an instrument of internal control of the enterprise, the maintenance of which is allowed in a free form.
Now entrepreneurs have the right not to transfer information to the tax office on paper or electronic media, as before. After generating the report, the encrypted parameters are recorded in fiscal memory and immediately sent for processing to the fiscal data operator, who redirects them to the Federal Tax Service.
Purpose of the document:
- reporting of enterprises to the regulatory authority;
- archiving cash transactions in fiscal memory;
- transfer of data to the accounting system.
Closing a shift is similar to a Z report, but includes some differences. Firstly, it is now regulated by legislative norms (Order of the Federal Tax Service No. 229 of March 21, 2017), and a list of details has been defined. Secondly, information content was added by including a number of additional information:
- organization address;
- number of checks and strict reporting forms issued;
- the amount of information not transmitted to the fiscal data operator, indicating the time of failure;
- operations performed during the shift.
The concept of the duration of a cash register shift remains the same - 24 hours, but is not limited to one day. That is, it can open at lunchtime on one day and last until the evening of another day. If the shift was not closed on time, then the cash register will issue checks without displaying a fiscal sign that there is a gross violation of the cash register. In this case, a fine of 5-10 thousand rubles is imposed on the organization, and on an individual entrepreneur or responsible person - 1.5-3 thousand rubles. In legislative practice, there are cases when a legal entity was able to argue about unintentional actions that resulted in a violation and thereby avoid issuing a fine. It is recommended to independently notify the tax authorities of the mistake made before the OFD informs the Federal Tax Service. If the shift lasted more than a day, but no cash transactions were carried out, such a violation is considered minor.
Do I need to store online cash register reports?
In existing legal norms, organizations must ensure the storage of fiscal drives, and therefore the entire electronic archive in it, for up to 5 years from the date of expiration of the period of use in the cash register set. In this regard, online cash register reports do not need to be stored in printed form, because one of the reasons for the transition to new generation cash registers was the refusal to store documentation on paper.
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