New cash order from 01.07. Online cash registers and cash documents according to the new rules. Cash withdrawal for salary payments

Material softbalance.ru (GK Softbalance)

On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with EKLZ. This was stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, before the date of entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not comply requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established by Federal Law No. 54-FZ (as amended in force before the date of entry into force of Federal Law No. 290-FZ) and adopted in accordance with regulatory legal acts, until 07/01/2017.

At the same time, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to deregister the cash register equipment from July 1, 2017.”

What does this mean for box office owners and will they be able to continue operating?

“It should be taken into account that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client) , then these organizations and individual entrepreneurs will not be held administratively liable.”

CCP owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»

Removing a cash register from registration is a regulated procedure, the procedure of which may change according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued when registering a cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• maintenance call log;

Preparation of fiscal reports and acts based on the results of CCP work from a central service center employee:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of the last 3 years of operation of the cash desk;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.

The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.

The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.

1. If a cash register with EKLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?

Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17, the old procedure for working with cash registers is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ dated 06/19/2017, after 07/01/17 such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?

We recommend that after 07/01/17 you continue to perform all operations at the checkout as usual. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.

2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?

The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.

3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?

This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until a new cash register is received or the old one is modernized, it is difficult to perform operations to close the EKLZ archive, and therefore to submit fiscal reports too. Therefore, if there are circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, the period for using the old cash register and submitting reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial funds and a payment order for its payment with a date before 07/01/2017).

4. What is the penalty for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?

There are no penalties for such a violation. However, those documents that the tax inspector issues when deregistering a cash register may be requested by the Federal Tax Service during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister a cash register in full.

5. What to do if the Federal Tax Service deregisters the cash register according to its database on 07/01/2017, and the fiscal reports will be for another, later date?

By law, all cash transactions must be documented with primary documents - this is the procedure for accounting for the economic activities of any enterprise.

The State Statistics Committee has outlined a list of unified reporting forms, which is also valid in 2016:

• cash book;
• receipt order;
• order on expenditure of funds;
• a book that reflects the cashier’s acceptance and issuance of money;
• settlement and payment statement;
• payment statement.

It is allowed not to submit cash documents to individual entrepreneurs who control and fill out reports on income and expenses or physical values. Entrepreneurs are also not required to keep a cash book, however, this is possible at the individual’s own request - sometimes documentation on the movement of money allows you to systematize the accounting procedure.

Cash book

Money received by the organization's cash desk from the sale of goods, provision of services or performance of work must be recorded in a special cash book. It can be presented in several versions: paper (printed) or electronic form.

If the cash book is printed in the form of forms, stapled into a single whole, the accountant numbers the pages even before using the document, and the signature of the entrepreneur and the person responsible for preparing reports for the company is placed at the bottom. If the cash book is stored on a flash device or PC, the manager should be concerned about closed access for other employees to avoid entering false information into the document. Confirmation that the electronic cash book can be trusted will be an electronic signature.

If the cash book is in electronic form, the sheets are also numbered, but this is done by a special program. It is better to print the book every week so as not to get confused in the sheets later, because the cash book is provided once a year. Entries in the folder are made directly by the cashier; the basis for filling out the cash book is receipt and expense orders. If money comes from agents, the funds are recorded in separate cash registers, which are filled out by the agents themselves.

The cashier’s task is to check the information taken from the cash book with the information in the cash register at the end of each work shift; if everything is in order, the result is recorded with a signature indicating the balance of cash in the cash register. The final check is made by the accountant, and then by the management of the organization.

What to do if there were no cash transactions on some day? There is no need to withdraw the balance each time - the amount of the balance is determined by the day on which the business activity involving the movement of money was carried out.

Why do we need incoming and outgoing vouchers?

From the name of the receipt order it immediately becomes clear that this document is responsible for displaying incoming cash to the cash desk. Most often, orders are traditionally filled out manually, but it is also possible to compose them on a PC or using a typewriter. Blots and corrections should not be allowed; if you made a mistake, you will have to redo it.

The receipt order always includes the following components:

1. Registration number.
2. The name of the organization, possibly a department or an indication of a branch with a specific OKPO.
3. The date when the document was compiled.
4. Numbering of an account or subaccount for subsequent reflection in accounting.

If the cashier issues funds, an expense order is filled out in 2019. In addition, it is certified by the authorities and the chief accountant.

When can the cashier give out money? If the recipient has a receipt in his hands indicating the amount in rubles, indicated not in numbers, but in words, the citizen must also have a passport or other document that can confirm his identity. The information contained in the submitted documents is recorded separately by the cashier.

A power of attorney can also serve as a basis for issuing funds. Then the name of the person for whom the power of attorney is issued should be recorded in the order; this document is attached to the order.

Cash book

If the enterprise is larger and employs several cashiers at once, the responsibilities of the senior cashier include maintaining a cash book. At the beginning of the work shift, the accountant has the right to transfer money to accountable persons for needs in relation to the implementation of their professional activities. These employees sign the book, and at the end of the day they hand over the remainder and sign again.

If money is issued to pay a salary, the report includes filling out documentation up to the date indicated on the payment slip. The cash that is on the balance is placed in an envelope every day, where the exact amount is determined, and then the envelope is handed over to the accountant against a signature.

What is payroll?

The document is necessary to control the time worked by employees, accruals, deductions and, finally, payments to employees of the organization. An accountant fills out the statement; one sample is enough to process the primary documents, taking into account output, hours worked, etc.

In 2016, it is customary to credit wages to workers’ bank accounts, in which case a payslip is prepared. It records:

• salary to be paid;
• social help;
• allowances and bonuses;
• deductions and deductions from wages.

On the title page it is customary to reflect the total amount of payments, for which an expense order is then drawn up, the date of completion of the latter is recorded in the statement. If one of the employees has not received wages, on the contrary, “deposited” is indicated in the line. If payments to employees are made in cash, the payroll comes into play.

How is payroll maintained?

When a business issues wages or makes other types of payments, the information is always entered into the payroll. Some cashiers still focus on the expense order, but experienced accountants prefer accounting in the statement.

The final audit in 2019 falls on the shoulders of the chief accountant, the company’s management assures this audit. There should be no corrections in reporting.

The new cash order from 07/01/2017 will allow you to issue one consumable item per day, issue an electronic receipt for the PKO and refuse statements from accountables. We'll tell you how to prepare for changes in this article.

New cash procedure from 07/01/2017

The procedure for conducting cash transactions will soon change for the better. Now companies are allowed to issue a general income receipt at the end of the day. When the changes are accepted, consumables can be issued for the total amount.

At the request of the person who deposits money into the cash register, the electronic receipt receipt can be sent to his email. No need to print. Just hand out the receipt from the paper PKO, as before.

The cash book will have the right to be maintained not only by the cashier, as now, but also by another employee, for example an accountant. Therefore, appoint a responsible employee who will maintain the cash book. State this responsibility in his job description.

If you violate new cash procedure from 07/01/2017, failure to reflect transactions in the cash book or doing so untimely will result in a fine not only for the organization, but also for the officials. Here are the fines for those found guilty:
. from 40,000 to 50,000 rub. - for organizations;
. from 4000 to 5000 rub. - for officials. That is, for entrepreneurs, chief accountant, manager (when he replaces the absent chief accountant).

By the way, cashiers are not considered officials. And despite the fact that they are financially responsible persons, there is no administrative fine for them.

Changes to the report from July 1, 2017

There are two changes in working with accountables. First, you can give an employee money on account without an application. An order or other administrative document is sufficient. Secondly, a new advance was allowed to be transferred, even if the accountant did not report on the previous one.

The changes will come into force in the third quarter of 2017. As soon as they are accepted, we will tell you in detail how to organize the work now, what changes to make to the company’s cash rules and how to draw up documents in a new way - orders, reporting provisions and others.

Important!
The draft amendments to the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U are available on the website regulation.gov.ru.

So that you can apply profitable innovations immediately, we have prepared in advance a sample order for the issuance of money on account, which will allow you to refuse applications.

If you work according to the old rules - collect statements from employees, do not issue reports until the previous advance is repaid, etc., there will be no fines. But new features will make your work faster and easier.

An order for the issuance of accountables, which will replace the application

In the order for the issuance of accountables, indicate what the money should be issued for. This will confirm the need for service.

Indicate the period for which the company issues money. When it ends, the accountant has the right to withhold from the salary the amount for which the employee did not report and did not return. But only for one month.

Sample order for the issuance of accountable persons

Limited Liability Company "Vega"

ORDER No. 1

on the issuance of cash on account

Moscow

In connection with a business trip

I ORDER

1. Issue cash on account:

• Supply Director V.M. Ptitsyn — 5000 rub.;
• supplier relations manager K.D. Perezvyagin — 5000 rub.;
• PR Manager Somova E.K. — 5000 rub.;
• engineer Kolesov P.F. — 5000 rub.

2. Issue daily allowances for the period of a business trip to Kazan from July 24 to 28 at the rate of 1000 rubles. in a day.

3. Ptitsyn V.M., Perezvyagin K.D., Somova E.K., Kolesov P.F. You must report for the expenditure of cash within three working days after returning from a business trip.

4. Control over the timely return of unspent accountable amounts is assigned to the chief accountant N.B. Romanova.

CEO Ivanov Ivanov M.P.

The following have been familiarized with the order:

Chief Accountant Romanova Romanova N.B.

Purchasing Director Ptitsyn Ptitsyn V.M.

Supplier Relations Manager Perezvyagin Perezvyagin K.D.

Public Relations Manager Somova Somova E.K.

Engineer Kolesov Kolesov P.F.

You can read more about the stages of the company's transition to a new order.

Change No. 2: electronic sick notes

To learn how to do this, read our material.

Change No. 3: tightening in the protection of personal data

Read about how accountants work with personal data

Change No. 4: new details and invoice format

Plus, a new requisite is introduced - government contract identifier.

Read the article about the new details in the invoice.

Change No. 5: new minimum wage

Change No. 6: application procedure for VAT refund

From July 1, 2017, invoices and adjustment invoices will need to indicate the identifier of the government contract, agreement (agreement). Of course, if there is one. Such amendments to Article 169 of the Tax Code were introduced by Federal Law No. 56-FZ of April 3, 2017. And by Resolution No. 625 of May 25, 2017, the Government of the Russian Federation brought the forms of invoices and adjustment invoices into compliance with Law No. 56-FZ.

Changes to the invoice from July 1, 2017

The invoice form is now supplemented with a new line 8 “Identifier of the state contract, agreement (agreement)”, and the adjustment invoice form is supplemented with line 5 with the same name.

These indicators will need to be indicated in documents that are issued as part of the performance of work under government contracts. And not only in invoices issued when selling goods (works, services), but also in “advance” invoices, as well as adjustment invoices when the cost of shipment changes.

An example of filling out an invoice and a correction invoice

Minimum wage in Russia from July 1, 2017

• or purchase online cash register;
• or upgrade existing old cash desks to work online and register (re-register) them electronically through your personal account.

Who can avoid using online cash registers?

Online cash registers may not be used for the following types of activities (Clause 2, Article 2 of Law No. 54-FZ):

• sellers of newspapers, magazines and related products through kiosks, if the share of revenue from the sale of the press is at least half of the total turnover;
• sellers of ice cream and bottled soft drinks;
• those who are engaged in peddling trade, selling products at fairs, markets and exhibitions;
• those who sell milk, kvass, and live fish from tank trucks;
• those who sell seasonal vegetables, fruits and melons.

But by July 1, 2018, those who were previously exempt from using cash registers need to purchase an online cash register:

• firms and entrepreneurs who trade through vending machines;
• firms and entrepreneurs providing services to the public with the issuance of strict reporting forms (SSR).

Electronic sick leave will appear on July 1

From July 1, 2017, it is possible to assign and pay benefits for temporary disability, pregnancy and childbirth on the basis of electronic The corresponding changes have been made to:

• Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ);
• Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation” (hereinafter referred to as Law No. 323-FZ). Electronic sick leave can be issued from July 1, 2017 only with the written consent of a patient insured in the compulsory social insurance system. The form of electronic sick leave, as well as the procedure for registration and issuance of such an electronic document will be established by the Ministry of Health of Russia in agreement with the Ministry of Labor of Russia and the Social Insurance Fund of the Russian Federation.

An electronic certificate of incapacity for work will be generated in the information system of the Federal Social Insurance Fund of the Russian Federation and stored in it with an enhanced qualified electronic signature of a medical worker and a medical organization.

It is assumed that it will be possible to exchange information about sick leave between enterprises, clinics and the Social Insurance Fund through a special software resource that will appear in the near future.

The introduction of electronic sick leave does not oblige enterprises to switch to an electronic format. Traditional certificates of incapacity for work are not canceled and will continue to be valid.

Liability for violations in the field of personal data from July 1, 2017

On July 1, 2017, Federal Law No. 13-FZ of 02/07/2017 “On Amendments to the Code of the Russian Federation on Administrative Offenses” comes into force. The composition of administrative offenses in the field of personal data and responsibility for them are changing.

Instead of one general structure - violation of the procedure for collecting, storing, using or distributing personal data - there will now be seven grounds for holding citizens, as well as officials and legal entities, accountable. The penalties are significantly more severe than the current provisions.