Km 3 download the sample form. Is it necessary to apply the forms of primary documentation for accounting for cash settlements with the population when carrying out transactions using online cash desks

The check return certificate is drawn up in a single copy, without blots and corrections, by the cashier who punched the erroneous check on the same day it happened, at the end of the work shift, during the calculation of revenue.

Sample filling KM-3. Act on the return of funds according to the forms

Form KM-3. Act on the return of funds according to the forms

The procedure for filling out the KM-3 form

The heading of the Act states:

1. name of the enterprise, its telephone number, code according to OKPO, TIN, type of activity according to OKDP;
2. KKM name, its production and registration number
3. surname or number of the cashier;
4. number of the act, date of its compilation;
5. visa of the director of the organization approving the act.

The tabular section contains the data of the returned check and the position of the person who approved the return.

The refund amount is also indicated in words below the table. The Act lists all documents attached to it, explaining the return.

This situation may arise if:

• the amount of the punched check is greater than the actual amount of the purchase;
• the buyer returned the goods on the same day, and its cost was withdrawn from the cash register;
• the check was entered by mistake;
• the buyer paid at the cash desk, but did not redeem the check in the department.

The act is accepted and signed by a commission consisting of the head of the organization, the head of the department, the senior cashier and the cashier-operator, after which the act, together with canceled checks, customer applications asking for a refund, the explanatory cashier and other documents necessary to explain the situation, is handed over to accounting department, where it is stored for 5 years.

Canceled checks are recorded in

primary accounting documentation on accounting for cash settlements with the population in the course of trade operations using control and cash registers approved by the Decree of the State Statistics Committee Russian Federation dated December 25, 1998 No. 132.

When accounting for cash settlements with the population in the implementation of trade transactions using cash registers, the forms of primary accounting documentation No. KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 are used , KM-8, KM-9.

When commissioning new cash registers and when conducting an inventory in organizations to formalize the transfer of readings of totalizing counters and registering control counters (fiscal memory report) before and after their transfer to zero, the Act on transferring the readings of summing cash counters to zero and registering control counters is applied before and after their transfer to zero. cash register counters (form No. KM-1).

The conversion of the readings of the summing counters to zero and the registration of the control counters of the CCP is carried out in the presence of a commission, which consists of without fail includes a representative of the controlling organization or a representative of the tax department. The act is drawn up in two copies, one of which, as a control copy, is transferred to the organization servicing and controlling cash registers, the second copy remains in the organization.

The act is signed by the responsible persons of the commission, consisting of a representative of the controlling organization, the head, the chief accountant, the senior cashier and the cashier of the organization and records the readings of the following counters:

control counters (fiscal memory report);

registering the number of transfers of readings of the summing counters to zeros;

main summing counter;

· sectional totalizing cash counters.

When filling out the act, in the line "Number" / "Manufacturer" the number of cash register equipment indicated in its technical passport, the line "Number" / "Registration" indicates the number under which this cash register is registered with the tax department.

The reason for drawing up the act is indicated in the line "Basis".

When repairing cash registers by specialists of the technical service center and when transferring them for work to other organizations, for registration of taking meter readings, the Act on taking readings of control and summing money meters is applied when handing over (sending) the cash register for repair and returning it to organization (form No. KM-2). Repair of cash register equipment is carried out with the permission of the administration of the organization only after taking readings of summing cash and control counters (fiscal memory report).

The act is drawn up and signed by the members of the commission, which, as in the preparation of the Act of the form No. KM-1, must include a representative of the controlling organization or tax representative, as well as the head, senior cashier, cashier of the organization and specialist of the CCP technical service center.

An invoice is drawn up for the transfer of cash registers to another organization or to a technical service center for repair. The act, together with the drawn up invoice, is submitted to the accounting department of the organization no later than the next day. Notes about this are made in the Journal of the cashier-operator (form No. KM-4) at the end of the entries for the working day.

After the repair, the meter readings are checked and recorded in the act, and the casing of the cash registers is sealed.

It is not uncommon for a buyer to refuse a purchase and turn to the administration trade organization demanding the return of his money. In this case, the head signs the check punched at the cash desk and allows the cashier to return the money to the buyer, while the money can only be returned according to the check punched at this cash desk and in the amount indicated on the check.

To issue a refund to buyers (clients) on unused cash receipts, including erroneously punched cash receipts, use Act on the return of money to buyers (clients) on unused cash receipts (form No. KM-3). The act is drawn up and signed in a single copy by the commission, which includes the head, the head of the department or section, the senior cashier and the cashier-operator. The act, which lists the number and amount of each check, together with canceled checks pasted on a sheet of paper, is submitted to the accounting department of the organization, where it is stored in documents for this number.

It should be noted that the amount of cash on checks returned by buyers (clients) is reduced by the cash register revenue and is entered in the Journal of the cashier-operator (form No. KM-4).

All organizations that carry out cash settlements with the population using cash registers, the receipt and expenditure of cash for each cash register is taken into account. For this purpose, it is applied Journal of the cashier-operator (form No. KM-4), which in addition is also a control and registration document of meter readings.

The journal must be laced, numbered and sealed with the signatures of the representative of the tax authority, as well as the head and chief (senior) accountant of the organization and the seal. The journal keeps records of revenue received with the use of cash registers.

Entries in the journal are kept by the cashier-operator daily in chronological order with ink or a ballpoint pen. If errors are made when recording data in the journal, then the corrections made must be specified and certified by the signatures of the cashier-operator, manager and chief (senior) accountant of the organization.

If the readings match, they are entered in the journal for the current day or shift at the beginning of work and certified by the signatures of the cashier and the administrator on duty.

The date of the report is indicated in column 1, the readings of money counters at the beginning and end of the shift are recorded in columns 6 and 9, total amount revenue is indicated in column 10, the amount of revenue handed over in cash is recorded in column 11 of the journal, the amount of revenue from credit cards indicated in column 12 "Paid according to documents".

Column 4 of the journal is provided to record the amounts issued on checks returned by customers, based on the data of the Act in the form No. KM-3, as well as the number of zero checks printed per working day (shift). At the end of the working day (shift), the cashier draws up a cash report, along with which, according to the receipt cash order, he hands over the proceeds to the senior cashier.

An entry in the journal of the cashier-operator is made after taking meter readings and checking the actual amount of revenue, the entry is confirmed by the signatures of the cashier, senior cashier and administrator of the organization.

In the event of a discrepancy between the results of the amounts on the control tape and the proceeds, the reason for the discrepancy should be clarified, and the identified shortages or surpluses should be entered in the appropriate columns of the Journal of the cashier-operator.

In many organizations that work without a cashier-operator (installation of cash registers on store shelves, for the work of waiters), to account for cash receipts (revenues) for each cash register, a register is used for registering the readings of summing cash and control counters of cash registers working without a cashier-operator (form No. KM-5). Like the previous journal, it is also a control and registration document of meter readings and must be laced, numbered and sealed with the signatures of a representative of the tax authority, the head and the chief (senior) accountant of the organization and the seal.

Entries in the Journal are kept by a specialist working on a cash register, daily in chronological order after the end of the working day (shift) in ink or a ballpoint pen. The journal records the readings of the control and summing cash counters and the amount of revenue. Reception - delivery of funds is formalized by the signatures of a representative of the administration of the organization, a controller-cashier, a seller, a waiter and others. In case of discrepancies between the amount of actual revenue and the result of the amounts on the control tape, the reasons for the discrepancy are identified, the identified shortages or surpluses are entered in the appropriate columns of the journal.

If corrections are made to the journal, the corrections made are negotiated and certified by the signatures of the cashier, controller-cashier, seller or waiter, head and chief accountant of the organization.

Every day, the cashier-operator in one copy draws up a report on the readings of counters for cash registers and revenue for the working day (shift). Used to generate a report Help-report of the cashier-operator (form No. KM-6). The signed report, together with the proceeds from the receipt order, is handed over by the cashier-operator to the senior cashier or head of the organization. If the organization is small and one or two cash desks work in it, then the cashier-operator can deposit money directly with the bank collector. The transfer of funds to the bank is reflected in the report.

Revenue for a working day (shift) is determined by the readings of summing cash counters at the beginning and end of the working day (shift), while the amounts of money returned to buyers (clients) on unused cash receipts are deducted. The proceeds are confirmed by the signatures of the heads of departments, while the proceeds are accepted and credited to the cash desk on the basis of an incoming cash order, and the senior cashier and the head of the organization sign in the report.

Help-report of the cashier-operator is the basis for compiling a summary report Information on the readings of counters of cash registers and the organization's revenue (form No. KM-7). This report is compiled by the senior cashier on a daily basis and together with acts, certificates, reports of cashiers-operators, income and expenditure cash orders and before the start of the next shift is transferred to the accounting department of the organization. This form is a table in which, according to the meter readings at the beginning and end of work, revenue is calculated for each cash register and distributed by departments, which is confirmed by the signatures of the heads of departments (sections). The results of the meter readings of all cash registers and the organization's total revenue with its distribution by departments, as well as the total amount of money issued to customers on the cash receipts they returned, are summed up at the end of the table. The form is signed by the head and senior cashier of the organization.

In the event of a breakdown of the cash register, if it is impossible to eliminate the malfunctions by the cashier, the administration calls a specialist in the maintenance center for cash registers. Also, the specialists of the technical service center conduct scheduled technical inspections, during which the condition of the mechanisms of the electronic and software parts of the cash register is checked, and minor malfunctions are eliminated.

In organizations, to reflect these facts, they use Log book for calls of technical specialists and registration of work performed (form No. KM-8). The journal is kept by the head of the organization or his deputy, but is maintained by a technical center specialist who makes records of the work carried out, in particular, the sealing and the content of the brand imprint. If it is necessary to repair the cash register at the technical service center, this is reported to the management of the organization and a corresponding entry is also made in the log, which is confirmed by the signatures of the specialist of the technical service center and the responsible person of the organization on the acceptance of work on the repair of CCP.

For information on how to correctly return goods not on the day they were purchased, read: 2010, No. 12, p. 26

When tax authorities check the work of organizations and entrepreneurs with in cash and their conduct of cash transactions, then upon detection of an act on the return of funds to buyers (clients) on unused cash receipts in a unified form No. KM-3 (hereinafter referred to as act KM-3), they carefully study it and the documents attached to it. After all, they must make sure that the posting is correct. cash receipts. Therefore, we will consider when it is necessary to draw up this primary document and how to draw up the papers attached to it.

When to draw up an act

Act KM-3 must be drawn up if:

• <или>the cashier made a mistake and punched the wrong cash receipt (for example, a check for a larger amount that was not paid off during the shift);
• <или>the buyer returns the goods on the day of purchase and the money is returned to him from the operating cash desk;
• <или>the check is knocked out, but the buyer changed his mind about buying it (for example, when the check is first knocked out at the general cash desk, and then the goods are released in the department).

We write an act

This act is drawn up in one copy at the end of the working day (shift) upon delivery of the proceeds for the day (when withdrawing the Z-from-report). That is, on the same day when an erroneous or unnecessary check is knocked out. The act is signed by a commission, which consists of T Instructions on the application and filling out forms of primary accounting documentation for accounting for cash settlements with the population in the implementation of trade operations using cash registers, approved. Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (hereinafter referred to as Instructions for filling out):

• from the head of the organization (entrepreneur);
• head of department (section);
• senior cashier;
• cashier-operator.

The cashier reflects the total amount of the act for all checks canceled per day in column 15 of the journal of the cashier-operator in the form No. KM-4 approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

What to attach to the act

To act KM-3, you need to attach the wrong check pasted on a piece of paper (it’s more convenient so as not to lose it). The check must be signed by the head of the organization (head of a department or section) or the entrepreneur himself and must be stamped “Canceled » Instructions for filling ; pp. 4.2, 4.3, 4.5 of the Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population, approved. Ministry of Finance of Russia 30.08.93 No. 104.

However, the check that must be attached to the act is not always available. And then the tax authorities can interpret this as non-compliance with the requirements for issuing a refund to buyers or erroneously broken amounts on CCP. And, accordingly, equate to non-receipt of part of the proceeds And Letter of the Federal Tax Service of Russia for Moscow dated July 30, 2007 No. 34-25/072141. So, you need to make sure, but how - depends on the situation.

SITUATION 1. The check was not returned by the buyer returning the product.

As you know, under the Consumer Rights Protection Law, the seller is obliged to return the money to the buyer, even if the latter does not have the original cash receipt but paragraph 5 of Art. 18, paragraph 1 of Art. 25 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights". Therefore, if the buyer was able to prove to you that he purchased the goods from you, and you returned the money to him, then the buyer’s application for a refund can be attached to the KM-3 act indicating that the cash receipt was lost. On this statement, the head of the organization (entrepreneur) must mark that he agrees with the return of money to the buyer. Moreover, if the KKT program allows you to print information about the purchase, then it can also be attached to the act.

SITUATION 2. The cashier does not have a mistakenly punched check.

This is possible, for example, when:

• <или>the check was erroneously issued for a larger amount, but the buyer took it, although the money for the goods was received in the required amount;
• <или>an undelivered incorrect check was lost by the cashier.

At first glance, there is a shortage of money in the cash register, for which the cashier is responsible R Art. 244 of the Labor Code of the Russian Federation, List of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property, approved. Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

However, if the documents show that money is available for all the goods sold and the head of the organization (entrepreneur) considers it possible not to punish the cashier, then an explanatory note can be taken from him. And then this note and a commodity report can be attached to the KM-3 act (for example, in the form No. TORG-29 approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132). An explanatory note could be written like this.

to CEO
Rosa LLC
Vasilkov V.P.
from cashier
Travkina M.A.

Explanatory letter

06/28/2011 while working at AMC-100K, serial number 20746097, due to inattention, I punched check No. 0011 in the amount of 11,153 rubles. 00 kop. instead of 1153 rubles. 00 kop. This check was given to the buyer, from whom the correct amount of 1153 rubles was received. 00 kop. As a result, the amount of 10,000 rubles. 00 kop. (Ten thousand rubles 00 kopecks) was entered into the memory of the cash register by mistake.

When making a return, the KM-3 act confirms the fact and expediency of the operation. Law 54-FZ is allowed not to form an act if the operation “return of receipts” is reflected in the online checkout. The refund method for the same day purchase cannot be issued with a correction check.

An accounting document registered by the State Statistics Committee of Russia by Decree No. 132 of December 25, 1998 under the code KM-3, at online checkouts, is designed to record transactions for the transfer of money for the purchased goods to the buyer.

Inspection structures demanded from the accounting department a package of documents and act KM-3 in all cases when money was transferred from the cash desk for the goods sold, and also when revenue decreased by the amount of erroneously punched cash receipts.

The document was required in the following cases:

• the customer returned the purchased product;
• the seller mistakenly punched the amount more than necessary.

In the process of transition to online equipment, the opinion of the Federal Tax Service has changed. Since 2016, the tax authorities have explained that the KM-3 form is not mandatory when working with a new CCP. Organizations now have the right to decide for themselves which form to use:

• proposed by law;
• developed in the organization and fixed in the accounting policy.

The transition to online cash registers is regulated by amendments to the law 54-FZ. for various kinds business and economic activity.

What details will be required when drawing up the act KM-3

To fill out an act on the return of funds, you need to prepare and fill out required details:

• name of the seller organization;
• TIN, KPP, address of the outlet, contact number;
• registration number, model type, KKM firmware version;
• day and place of sale;
• date, number and amount of the check;
• Name of the responsible person.

The document must have continuous numbering and be certified by the signature of the head. The fact of the return is confirmed by the members of the commission. An odd number of persons is recommended, if possible.

The seller (or cashier) accepts a punched check from the client, attaches it on a blank sheet, attaches it to the act. At the end of the working day, all documents (first purchase receipt, act, application from the client) business transactions.

In order to substantiate the fact of a refund, you can receive a statement from the buyer with a request to return the goods. It is worth specifying the reasons why the client requires the receipt of the amount paid.

Making a return according to the new rules at the online checkout

After the documents are processed, the operation must be carried out at the online checkout. Why new fiscal details have been introduced in the cash receipt.

Table 1: Signs of cash transactions in a check

The point of sale, returning the money to the client, generates a check with the requisite "return of receipts". At the same time, regardless of when the buyer submitted the application: on the day of purchase or later.

According to the new rules, it is forbidden to cancel the check upon return. If the document was punched by mistake, then it is necessary.

If the seller returns part of the money received from buyers during the sale, then the actual amount required by the client is indicated on the cashier's check with the sign “return of receipts”.

Refund when there is not enough money in the online cashier

If the purchase amount is large, and the seller does not have it in the right amount, you can resolve the issue in next order. The legislation of the Russian Federation provides for a 10-day period for satisfying the claim. During this period, it is necessary to collect the right amount money.

If it is impossible, the entrepreneur or organization has the right to replenish the organization's cash desk from the current account and transfer the money to the client.

What actions are carried out with the online cash register in 2019 when paying with a card

Law 54-FZ, the sale of goods paid for bank card, must be reflected in the online checkout. The buyer must indicate in the application in what form to return the money to him, and the details of the card, account individual. If the conditions do not require an examination of the goods, then the seller is obliged to transfer within 10 days.

In all situations, the seller can issue an act of KM-3 to issue money to customers when working at online cash desks. But the document is optional. Organizations have the right to develop their own form to justify accounting transactions. It must contain the required details primary documentation listed in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ.

To comply with the legality of cash transactions, sellers (IP, LLC) will need to organize:

1. Formation of entries in the cash book, compilation and storage of receipts and disbursement orders. These forms are still required if the organization has a cash desk and is in cash.
2. The journal of the cashier-operator should be filled out only for internal accounting. With the start of using the online device, it is optional.
3. It is allowed not to use forms: KM-1 - KM-9 to record money transactions if the seller conducts transactions through an online cash desk. Since July 2017, everything has been compiled, stored, and transferred to controllers in the Federal Tax Service through the OFD.
4. For individual entrepreneurs, maintenance is maintained cash book optional. In organizations, this form is mandatory in accounting.

1. Should organizations use in accounting from 07/01/2017 when carrying out trading operations using cash registers (hereinafter referred to as CCPs), which provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator (clause 6 of article 1.2 Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" as amended by Federal Law of 03.07.2016 N 290-FZ) the following forms:

KM-1 "Act on transferring the readings of summing money counters to zeros and registering control counters of a cash register";

KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of a cash register for repair and upon its return to the organization";

KM-3 "Act on the return of money to buyers (clients) on unused cash receipts";

KM-4 "Journal of the cashier-operator";

KM-6 "Help-report of the cashier-operator";

KM-7 "Information on the readings of counters of cash registers and the organization's revenue";

KM-8 "Journal of calls of technical specialists and registration of work performed";

KM-9 "Act on checking cash at the cash desk"?

2. Is it necessary for an organization to use the above forms in accounting if the organization has a CCP that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator (clause 7, article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" as amended by the Federal Law of 03.07.2016 N 290-FZ)?

After considering the issue, we came to the following conclusion:

When carrying out trade operations using cash registers, which provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator, organizations are not required to apply the forms of primary documentation for accounting for cash settlements with the population when carrying out operations using cash registers (form KM- 1-KM-9), approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Those organizations that after 07/01/2017 will be entitled to work on CCP without transferring fiscal data to the tax authorities through the operator, for example, those specified in paragraph 7 of Art. 2 of Law N 54-FZ, must develop and approve the applicable forms primary documents associated with the use of CCPs, which may correspond to the forms of KM given in Decree N 132.

Rationale for the conclusion:

1. Model rules for the operation of cash registers when making cash settlements with the population (approved by letter of the Ministry of Finance of Russia dated 08.30.1993 N 104, hereinafter referred to as the Model Rules) regulate the document flow and execution of transactions carried out through cash registers. They contain forms cash documents(NN 24, 24a, 25, 26, 27, 30, 54), which must be filled out. However, the Model Rules refer to the law that was in force before the adoption of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic means of payment" (hereinafter - Law N 54 -FZ), and the forms mentioned in them have not been used for a long time (lost their validity). In turn, the document flow of the central (main) cash desk, which refers to the entire amount of the organization’s cash, is regulated by the Bank of Russia’s directive of March 11, 2014 N 3210-U.

For many years, forms of primary documentation have been used for accounting for cash settlements with the population when carrying out transactions using cash registers (forms KM-1-KM-9, hereinafter generically - forms KM), approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 (hereinafter - Decree N 132).

However, as indicated in the letter of the Ministry of Finance of Russia dated September 16, 2016 N 03-01-15 / 54413), Resolution N 132 is not normative legal act adopted in accordance with Law N 54-FZ. Accordingly, it does not apply to the legislation of the Russian Federation on the use of CCPs and, therefore, is not subject to mandatory application.

It can be assumed that this clarification was caused by the appearance in Law N 54-FZ of an indication of what normative acts the legislation on cash registers consists of. It is present in new edition law, which, on the basis of the Federal Law of July 3, 2016 N 290-FZ, is valid from July 15, 2016. There was no such provision in the previous version.

According to the letter of the Federal Tax Service of Russia dated September 26, 2016 N ED-4-20 / [email protected] This clarification applies to organizations and individual entrepreneurs who have switched to new order the use of cash registers (i.e. using cash registers, which provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator, hereinafter abbreviated as using online cash registers). They are not required to fill out previously approved forms for cash registers, including KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts", KM-4 "Journal of the cashier-operator", KM-6 "Help-report of the cashier-operator ", KM-7 "Information on the readings of counters of cash registers and the organization's revenue", KM-9 "Act on checking cash at the cash desk".

In the letter of the Federal Tax Service of Russia dated 03.04.2017 N ED-4-20 / [email protected] specifically emphasized such an advantage of the transition to a new procedure for the use of cash registers as the refusal to maintain mandatory forms of primary accounting documentation (KM forms).

In this regard, we come to an unambiguous conclusion: when carrying out trading operations using online cash registers, organizations are not required to use KM forms.

At the same time, the question remains: is the use of KM forms mandatory in some other cases?

2. Art. 5 of Law N 54-FZ, users are required to:

provide tax authorities, at their request, with information and (or) documents related to the use of CCPs, when they exercise control and supervision over the use of CCPs;

provide tax officials with unimpeded access to it and the fiscal accumulator, including using technical means, and provide the said officials with documentation on them.

However, Law N 54-FZ does not decipher what applies to the mentioned documents and documentation.

Decree of the Government of the Russian Federation of July 23, 2007 N 470 "On approval of the Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs" (it indicates that it was adopted in accordance with Law N 54-FZ) mentions only such a document like a KKT passport.

Mention should be made of two normative documents, which indicate that their execution is regulated by Law N 54-FZ:

Administrative regulations for the execution of the Federal tax service state function to exercise control and supervision over the completeness of accounting for cash receipts in organizations and individual entrepreneurs(approved by order of the Ministry of Finance of Russia dated October 17, 2011 N 133n);

Administrative regulations for the performance by the Federal Tax Service of the state function of exercising control and supervision over compliance with the requirements for cash registers, the procedure and conditions for its registration and use (approved by order of the Ministry of Finance of Russia of October 17, 2011 N 132n).

These regulations expressly state that the documents being checked include, in particular, an act on the return of funds to buyers (clients) on unused cash receipts, a statement of the cashier-operator, information on the readings of counters of cash registers and the organization's revenue. In essence, these are precisely the forms referred to in the Model Rules. But these forms themselves are not given in these regulations, they also do not contain references to Decree N 132 or other documents.

It is logical to assume that the administrative regulations mentioned above will not be applied by the tax authorities when checking online cash registers, and this is precisely what caused the appearance of the letter of the Federal Tax Service of Russia dated 04/03/2017 N ED-4-20 / [email protected]

At the same time, some, albeit not numerous, categories of taxpayers, even after 07/01/2017, will be entitled to work on CCPs without transferring fiscal data to the tax authorities through an operator, for example, those specified in paragraph 7 of Art. 2 of Law N 54-FZ. It is clear that they will be checked in the old way, and the tax authorities will (reasonably) require them to fill out documents related to the use of CCPs.

But can it be argued that the documentation related to the CCP must necessarily comply with the CM forms?

According to paragraph 4 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", the form of primary accounting documents is determined by the head of the economic entity upon submission official responsible for accounting.

Thus, now organizations have no obligation to apply unified forms approved by the State Statistics Committee. Including Decree N 132 * (1) became not mandatory for application. Therefore, any organization using CCP is now entitled to develop its own primary documents related to the use of CCP, as long as they contain the mandatory details provided for in paragraph 2 of Art. 9 of Law N 402-FZ.

At the same time, no one forbids an organization to approve such forms of primary documents related to the use of CCPs that correspond to those given in Resolution N 132, especially since such documents must comply with the requirements for indicating information in them established by the Model Rules. Obviously, the KM forms fully comply with these requirements.

For your information:

In order to avoid tax risks, it may, on the basis of paragraph 1 of Art. 34.2 of the Tax Code of the Russian Federation and paragraph 1, paragraph 2 of Art. 21 of the Tax Code of the Russian Federation, contact the Ministry of Finance of Russia or the tax authority at the place of registration of the organization for written explanations on this issue. We recall that, in accordance with Art. 111 of the Tax Code of the Russian Federation, the implementation by the taxpayer of written explanations given to him by the financial or tax authority on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees, is a circumstance that excludes the guilt of a person in committing tax offense. In this case, the taxpayer is not subject to liability for committing a tax offense.

Encyclopedia of solutions. Accounting for receipt of cash proceeds through cash registers;

Encyclopedia of solutions. Accounting for receipt of cash proceeds through cash registers using bank cards;

Encyclopedia of solutions. Checking the application of CCP;

Encyclopedia of solutions. Liability for violations identified during the verification of compliance with the requirements for the CCP.

Prepared answer:
Legal Consulting Service Expert GARANT
, member of the Russian Union of Auditors Bulantsov Mikhail

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of RSA Gornostaev Vyacheslav

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

*(1) At the same time, we note that the Information of the Ministry of Finance of Russia dated 04.12.2012 N PZ-10/2012 indicates that the forms of documents established on the basis of other federal laws(for example, cash documents).