KKM - what is it? KKM maintenance, instructions

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today, cash registers are classified depending on the design and scope of their application.

According to the field of application, cash registers are: for the service sector, trade, for hotels and restaurants, for the sale of petroleum products.

By design, cash registers are classified into:

• Autonomous, which allow you to expand your functionality by connecting additional I / O devices. This category also includes portable devices that can operate without a permanent connection to the mains. Be sure to read the KKM instructions before use.
• Fiscal registrars. They can work exclusively as part of computer cash registers, while receiving data through a communication channel.
• Active system cash registers. What's this? Cash registers that can function in a computer-cash system, while managing its operation. This also includes POS terminals.
• Passive cash register systems. These include machines that can operate in a computer cash system,but cannot control it.

Cashier and KKM

KKM - what is it if not a cash desk? You can not mix and confuse the concepts of "cash" and "KKM". The cash register is the set of all cash transactions. Both income and expenses. All cash transactions must be reflected in the cash register. It rarely happens that an individual entrepreneur or organization has no cash transactions at all. Only individual entrepreneurs who have chosen the UTII taxation system do not need to purchase and use cash registers. They use BSO.

Purchase of KKM

Previously, before buying a cash register, but already knowing the answer to the question, KKM - what it is, it will be necessary to clarify in the tax office what type of equipment is suitable for a particular type of activity. You cannot use a cash register that is not included in the list of the State Register.

It is necessary to determine which model of cash register is more suitable for the enterprise and corresponds to such parameters as installation location, load intensity, microclimate. Also, when choosing a device, it is worth considering the number of sections or departments that will be serviced by KKM; the number of working sellers; type of check tape used; the ability to connect the device to a computer, scales, printer. Having chosen the appropriate model and series, you can go to the technical service center where cash registers are purchased. In addition to the purchase of cash registers, the CTO will need to draw up a contract for the maintenance and commissioning of equipment. Without going through this procedure, the tax authority will refuse to register the device.

When buying a used cash register, you need topay special attention to the condition of the machine itself, carefully read the certificate of state registration of the cash machine, the availability of ECLZ and all necessary documents for this type of equipment.

Registration in the tax office

To register the cash register of an individual entrepreneur, you must personally appear at the tax office at the place of registration or entrust this work to the CTO when drawing up a notarized power of attorney. The specialist must provide all the necessary documents for registration. This is a certificate of registration of KKM with the tax service, a TIN, a cash book, a cashier-operator log, a call log of a cash register specialist, a pre-filled application for registering a cash machine, an agreement with the central heating service for maintenance, an agreement on putting the machine into operation, everything documents for the cash register - instructions and a technical passport filled out by the employees of the CTO, a marking seal, a cash register registration card, an applicant's passport, a ICS and the device itself. It is necessary to register the cash register before the teller starts working on it.

Maintenance

Maintenance of KKM should be carried out from the moment the device is put into operation. All work related to the technical side of the issue is carried out by the specialists of the TsTO, with which a service agreement has been signed.

CTOs glue their holograms on the cash register, which are a circle in the center of which a worker is depicted at the cash register, on the inside there should be an inscription "Service" and the year in which the device was put onservice.

The CTO representative conducts maintenance in accordance with the approved schedule, regardless of the state of the CTO, at least once a month. He must check the device that prints checks, replace batteries, lubricate parts of the device. In addition, the CTO specialist eliminates malfunctions in cases of emergency calls. Upon completion of the elimination of the malfunctions that have arisen, the CTO employee is obliged to seal the cash register and make an entry in the call log. However, overhaul maintenance of KKM is performed by the cashier. This is an external inspection and careful cleaning of cash registers, if necessary - replacing the cartridge, checking the he alth of the electric drive. Cleaning includes the daily removal of dust from the accessible parts of the device - with a brush or blowing, depending on the inaccessibility of the place. All cash registers are required to be tested for serviceability in January-February, in accordance with the Regulations on the use of cash registers. Do not use devices on which the seal is damaged or completely missing if there is no manufacturer's marking.

It is forbidden to use faulty cash registers. The Regulations indicate the following types of malfunctions: illegible printing, KKM does not print details; operations are performed with errors or are not performed at all; unable to retrieve data in fiscal memory.

Working at KKM

Before you start working on the cash register, you need to perform a number of necessary manipulations and steps. The cashier-operator must familiarize himself with the rules of operation of KKM against signature. Also, the cashier-operator should read the instructions in order 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 on daily earnings into the journal of the cashier-operator. KKM should be programmed in such a way that checks with the details of the organization or individual entrepreneur are printed. This issue is de alt with by the CTO. Required details - TIN of the enterprise or individual entrepreneur, name of the organization, serial number of the check, factory number of the cash register, purchase price, date and time of purchase, sign of the fiscal regime. Additional, optional details include sections or departments, the allocation of taxes in the check, the cashier's password.

In KKM it is necessary to insert a control tape, after turning on the device, check the date. Then check if the checks are printed clearly. To do this, you can print either a zero check or an X-report. Cash receipts are issued upon receipt of cash from the buyer, and not with the goods.

What a cashier needs to know and do

Requirements for the qualification of personnel are increasing - this is not news to anyone. Cashiers of trading floors need to know the instructions of cash registers, the device and rules for operating cash registers. The cashier-operator must be able to perform settlement operations on different models of cash registers, know the range of goods, prices for it and for the services provided, be able to distinguish signs of a cash register malfunction, report them to management and independently eliminate minor malfunctions.

The controller-cashier needs to provide safe customer service, ensure that the repair of the cash register is carried out in a timely manner, he must be able to distinguish counterfeit banknotes and know the distinguishing features of plastic cards.

The cashier-operator journal should be filled out daily and a Z-report should be taken at the end of the day. It shows the amount of revenue for the day and closes the work shift. After removing the Z-report on CCP, nothing can be broken through on this day.

Interaction between 1C and KKM

For some activities, an enterprise may need to work with different equipment, ranging from cash registers, electronic scales and ending with a barcode scanner and printer. This can be a program that runs on a POS-terminal or a cash register driver program. Their joint work means such a mode in which they exchange data. The task of the cash register to interact with 1C: The enterprise is to register sales and return goods, and the 1C program, in turn, provides the cash register with information about the transferred goods and receives information about the sold ones. For example, another use of cash registers - at the beginning of the shift, the report “Unloading the product directory” from 1C unloads the remaining goods at the moment, and at the end of the shift, the total sales for the shift are loaded.

Complex use of 1C KKM allows you to automate many operations. For example, the receipt of goods at the store's warehouse, the sale of goods and services, the movement of goods from one warehouse to another. It can also be the sale of goods ina set that was created either at the time of sale, or in advance, for inventory, return of goods to the supplier or from buyers.

KKM models

Among the entire set of KKM 2014 models produced and registered in the State Register, there are several of the most popular and frequently used in Russia.

For example, the AMC-100K cash register is convenient for use in the service sector and small retail trade. The device has a built-in automatic box for banknotes, the ability to connect a KKM barcode scanner.

POS-terminal EasyPOS "Optima" has smaller dimensions compared to the previous model. This system is perfect for convenience stores, cafes, any small format outlets.

"Mercury 180"K - a small cash register that provides the necessary automation of the sales process.

KKM and taxation

Companies and individual entrepreneurs can do without KKM if they are UTII payers. This is due to the fact that the tax is not calculated on income, but on the basis of the size of the retail space. Therefore, taxpayers who do not use cash registers are required to provide a strict reporting form at the request of the buyer. This can be a receipt, sales receipt or any other document confirming the payment made by the buyer for the goods or services provided.

Details must be indicated on the BSO: document name, number and series, name of organization or full name of individual entrepreneur, type of service, TIN, cost of goodsor services, settlement date, name and signature of the person who performed the transaction and the seal of the organization. The service provider is not en titled to manufacture BSO on his own.

Some activities provide for the possibility of non-use of cash registers and BSO. 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; providing meals to schoolchildren and school employees during classes; trade in exhibition complexes, fairs and markets. This group of activities also includes small-scale retail trade from baskets, hand carts, trays. Sale of ice cream and soft drinks on tap through kiosks. Trade from a tanker with milk, kvass, beer, live fish.

Patent tax system

Individual entrepreneurs on the patent taxation system can make cash and non-cash payments without the use of cash registers only on condition that the buyer will be issued a document confirming the fact of receiving funds for the goods, work or service.

In a company operating on the simplified tax system, the cashier is obliged, when selling a product or service, to issue a cash register check to the buyer. If the client is a legal entity or individual entrepreneur, then there is a nuance. The seller issues a KKM check and an incoming cash order. You can make payments using electronic money. To do this, you need to conclude an agreement with any operator of electronic money. The client transfers money to the operator, and he already credits the funds to the account of the entrepreneur. But among themselveslegal entities and individual entrepreneurs are prohibited from paying.

Deregistration of KKM

Tax KKM deregisters in cases:

• when activities related to cash settlements in trading operations are terminated;
• if the place of use of the cash register changes and you need to register the cash register in another tax office;
• if KKM is faulty;
• if KKM was excluded from the list of the State Register;
• expired KKM service life (now by law it is 7 years from the date of commissioning);
• in cases where the format of the enterprise's activity changes, for example, when buying a new model - in this situation, the old KKM is deregistered and a new one is registered.

For re-registration, the tax service needs an application, a CCP card and a lease agreement. If the requirements of the legislation of the Russian Federation are not met, and the cash machine is not deregistered in a timely manner, a pen alty may follow for non-use of cash registers in the conduct of commercial activities.

To deregister cash registers with the tax service, a number of documents must be prepared. This is the application itself for deregistration of cash registers, a cash register with a seal from the tax administration and a passport for it; cash book, necessarily with the signature of the head and the seal of the tax authority; KKM registration card.

A tax service specialist within 5 working days from the date of filing an application for deregistration of a cash machine performs this procedure. For this heit is necessary to carry out the removal of the fiscal report, compare the data of the cash book and the journal of the cashier-operator with the data of the fiscal report; close the journal of the cashier-operator. Documents are returned to the payer.