CCM - what is it? Maintenance of CMC, instructions
To date, cash registers are classified according to the design and scope of their application.
On the scope of CMC are: for services, trade, for hotels and restaurants, for trade in petroleum products.
By design, cash machines are classified into:
- Autonomous, which allow you to expand yourfunctionality by connecting additional devices to the I / O. Also in this category are portable devices that can function without a permanent connection to the mains. Be sure to read the instructions of the CMC before use.
- Fiscal registrars. They can work exclusively in the computer-cash equipment, while receiving data through a communication channel.
- Active system CMCs. What is it? Cash registers that can function in a computer-cash system, while managing its operation. Also here are POS-terminals.
- Passive systems of cash equipment. These include machines that can work in the computer-cash system, but can not manage it.
Cash and POS
CCM - what is this, if not the cash register? You can not confuse and confuse the concept of "cash" and "CMC". Cashier is the set of all cash transactions. Both income and expenditure. All cash transactions must be reflected at the checkout. It is extremely rare that a PI or an organization has no cash transactions at all. Only IP, who have chosen the tax system of the UTII, do not need to purchase and use CMC. They use SSR.
Purchase of POS
Previously, before buying a cash register, butalready knowing the answer to the question, KKM - what is it, it will be necessary to clarify with the tax inspection what type of equipment is suitable for a particular type of activity. CCM not included in the list of the State Register can not be used.
It is necessary to determine which CMC model is largerdegree suitable for the enterprise and corresponds to such parameters as installation location, load intensity, microclimate. Also, when choosing a device, it is necessary to take into account the number of sections or departments that will be serviced by the CMC; number of working sellers; the type of check tape used; possibility to connect the device to a computer, scales, printer. Choosing the appropriate model and series, you can go to the service center, where cash equipment is purchased. In addition to buying cash machines, the TEC will need to formalize a contract for maintenance and commissioning of equipment. Without passing this procedure, the tax authority will refuse to register the device.
When buying a used cash register you need to payspecial attention to the condition of the machine itself, carefully read the certificate of state registration of the cash register machine, the availability of ECCL and all necessary documents for this type of equipment.
Registration in the taxation
For registration of the cash register of the IPyou need to come to the tax inspectorate yourself at the place of registration or to commission this work of TEC when drafting a notarized power of attorney. The specialist must provide all the necessary documents for registration. This certificate of registration of the cash register in the tax service, taxpayer identification number, cash book, journal of the cashier-operator, the register of calls for the CCV specialist, a pre-filled application for registration of the cash register machine, contract with TEC for maintenance, contract for commissioning the machine, all documents to the cash register - an instruction and technical passport filled with TEC staff, a marking seal, a registration card of the CMC, a passport of the applicant, the UOC and the apparatus itself. The KKM should be registered before the operator starts working on it.
Maintenance of the CMC should be carried out withthe moment of putting the device into operation. All works relating to the technical side of the issue are carried out by TEC specialists, with whom a service contract has been signed.
TECs glue on the CMC their holograms representinga circle in the center of which the worker at the cash register is depicted, on the inside there should be an inscription "Service" and the year in which the device was delivered for maintenance.
A representative of TEC providesaccording to the approved schedule, regardless of the status of TEC, at least once a month. He should check the device that prints checks, replace the batteries, lubricate parts of the machine. In addition, the TEC specialist eliminates malfunctions in emergency calls. At the end of the elimination of the occurred faults, the TEC employee is obliged to seal the cash register and record in the call accounting log. However, the overhaul of the cash register is performed by the cashier. This is an external inspection and accurate cleaning of cash register equipment, if necessary - replacement of the cartridge, checking the serviceability of the electric drive. Cleaning involves the daily removal of dust from accessible parts of the device - brushing or blowing, depending on the hard-to-reach location. All cash registers are required to pass a check for serviceability in January-February, according to the Regulations on the use of CMC. Do not use apparatus that is damaged or completely missing the seal, if there is no marking of the manufacturer.
It is forbidden to use a faulty cash registertechnique. In the Regulations, the following types of malfunctions are indicated: illegible print, KKM does not print the requisites; operations are executed with errors or are not performed at all; it is not possible to obtain data in the fiscal memory.
Work on POS
Before you begin work on the cash register,you need to perform a number of necessary manipulations and steps. The cashier-operator should get acquainted with the rules of operation of the cash register. Also, the cashier-operator should read the instruction to more accurately understand for himself, KKM - what it is, and how to use it. It is necessary to conclude an agreement with him on full liability. The cashier will need to enter daily data in the cashier-operator's journal on daily revenue. The CMC should be programmed in such a way that checks are printed with the requisites of the organization or IP. This is the issue of TEC. Mandatory requisites - TIN of the enterprise or IP, the name of the organization, the serial number of the check, the serial number of the cash register, the purchase price, the date and time of purchase, a sign of the fiscal regime. Additional, optional details include sections or departments, tax allocation in the check, password of the cashier.
In ККМ it is necessary to insert a control tape, afterTurn on the unit to check the date. Then check whether the checks are clearly printed. For this, you can print either a zero check or an X-report. Cashier's checks are issued when cash is received from the buyer, and not together with the goods.
What you need to know and do with the cashier
Staff qualification requirementsrise - this is for no one news. Cashiers of trading halls need to know the instructions of the cash registers, the device and the rules for operating cash registers. The cashier-operator must be able to perform settlement operations on different models of the cash register, to know the assortment of goods, the prices for it and the services rendered, to be able to distinguish the signs of a failure of the CCP, to report them to the management and independently to solve minor malfunctions.
It is necessary for the cashiersafe customer service, to ensure that the repair of the cash register was carried out in a timely manner, he should be able to distinguish counterfeit bills and know the distinctive features of plastic cards.
A journal should be filled dailycashier-operator and at the end of the day to withdraw the Z-report. It shows the amount of revenue per day and closes the work shift. After the Z-report is removed from the CCP, nothing will be able to be broken that day.
Interaction of 1C and CMC
At some kinds of activity to the enterpriseit may be necessary to work with a variety of equipment, starting with the CMC, electronic scales and ending with a scanner and barcode printer. It can be a program that runs on a POS terminal or a driver-CCM program. Their joint work means a mode in which they exchange data. The task of the cash register for interaction with 1C: The enterprise consists in the registration of sales and the return of goods, and the program 1C, in turn, provides the cash register with information about the goods being transferred and receives information about the goods sold. For example, another use of cash registers - at the beginning of the shift, the "Unloading of the goods directory" report from 1C unloads the goods at the moment, and after the shift is completed, the total sales for the shift are loaded.
Complex use of 1C CMC allowsautomate many operations. For example, the receipt of goods in the warehouse of the store, sell goods and services, move the goods from one warehouse to another. It can also be the sale of goods in the kit, which was created either at the time of sale, or in advance, for inventorying, returning the goods to the supplier or customers.
Among all the many models of KKM 2014 that are produced and registered in the State Register, there are several of the most popular and often used in Russia.
For example, the cash register AMC-100K is convenient foruse in the service sector and small retail trade. The device has a built-in automatic box for bills, the ability to connect a scanner CKM barcodes.
POS-terminal EasyPOS "Optima" has smaller dimensions in comparison with the previous model. This system is perfect for "home" shops, cafes, any small-sized outlets.
"Mercury 180" K - a small cash register, provides the necessary automation of the sales process.
KKM and taxation
Companies and IPs can do without the CMC in thatIf they are payers of the UTII. This is due to the fact that the tax is calculated not from income, but based on the size of the sales area. Therefore, taxpayers who do not use CMC are required to provide a strict reporting form upon the buyer's request. This can be a receipt, a sales receipt or any other document confirming the payment made by the buyer for the goods or the service provided.
At the BSS, the requisites must be specified: the name of the document, the number and series, the name of the organization or the full name of the IP, the type of service, TIN, the cost of the goods or services, the date of calculation, the surname and signature of the person performing the operation and printing of the organization. The Service Provider shall not be entitled to manufacture SSR independently.
Some activities includeThe possibility of non-use of POS and SSR. Such cases include the sale of newspapers and magazines in kiosks, provided that their share in the total turnover is at least 50%; sale of coupons for travel in public transport or tickets; provision of meals to schoolchildren and school employees during classes; trade in exhibition complexes, at fairs and markets. This group of activities includes small-scale retail trade from baskets, handcarts, trays. Sale of ice cream and soft drinks in bottling through kiosks. Trade from the cistern with milk, kvass, beer, live fish.
Patent system of taxation
IP on the patent system of taxation mayto carry out cash and non-cash settlements without the use of CMC only on condition that the buyer will be issued a document confirming the receipt of funds for goods, work or service.
In a company working for the USN, the cashier is obliged atsale of goods or services to give the buyer a cash CCM-check. If the client is a legal entity or an IP, there is a nuance here. The seller issues a cash register check and a cash receipt. You can make calculations using electronic money. To do this, you need to sign a contract with any operator of electronic money. The client transfers money to the operator, and the latter already transfers funds to the entrepreneur's account. But here it is forbidden to pay off to each other legal entities and individual entrepreneurs.
Withdrawal of cash registers from the account
Tax CCM removes from the account in the following cases:
- when the activity connected with monetary settlements in trading operations terminates;
- if the place of use of the CCP changes and it is necessary to register the cash register with another tax administration;
- if the CMC is faulty;
- If KKM was excluded from the list of the State Register;
- the service life of the CMC has expired (it is now legally 7 years from the date of commissioning);
- in those cases when the format of the enterprise's activity changes, for example, when buying a new model - in this situation the old CMC is removed from the register and a new one is registered.
For re-registration, the tax servicean application, a CCC card and a lease agreement for the premises. If the requirements of the legislation of the Russian Federation are not met, and the cash register will not be timely withdrawn from the account, recovery for non-use of CMCs for commercial activities may follow.
For removal of cash equipment from accounting in taxservice need to prepare a number of documents. This is the application for deregistration of cash register, cash register with a tax authority seal and passport to it; cash book, necessarily with the signature of the head and seal of the tax authority; registration card of KKM.
Tax Service Specialist for 5 workersdays from the date of filing an application for withdrawal of the cash register from the register makes this procedure. To do this, it needs to conduct a fiscal report withdrawal, compare the cash book and cashier’s operations journalist’s data with the fiscal report data; close the cashier’s cashier’s journal. Documents are returned to the payer.