New order of operation of cash registers for pharmacies. What kind of cash register equipment can you buy for a pharmacy - cost and suppliers

5. ensure the safety of fiscal drives for five years from the date of termination of their use as part of the cash register;

6. exclude the possibility of unauthorized access by third parties to the cash register, software, software and hardware as part of the cash register and its fiscal storage;

7. provide information and (or) documents related to the use of cash register equipment to the Federal Tax Service upon request;

8. provide tax inspectors with unimpeded access to cash registers and fiscal storage and provide documentation for them;

9. replace the fiscal drive and materials that require regular replacement (consumables).

End of shift

In what order should I finish my work shift when working on a cash register?

Generate a report on the closure of a work shift no later than 24 hours after its start. If more than 24 hours have passed since the opening of the shift, the cash receipt will not be processed. At the end of the shift before the collector arrives:
- generate a report on the closure of a shift on the cash register. Online cash register will automatically send this report to the fiscal data operator (clause , art. 4.3 of the Law of May 22, 2003 No. 54-FZ);
- prepare and hand over the proceeds to the senior (chief) cashier. If the organization is small (with one or two transaction cash desks), the cashier-operator hands over the money directly to the collector. This follows from paragraph 2 of Article 4.2 of the Law of May 22, 2003 No. 54-FZ, paragraph 6.1 of the Model Rules approved by the letter of the Ministry of Finance of August 30, 1993 No. 104, which are applied to the extent that does not contradict the Law of May 22, 2003 No. 54-FZ.

For more information about what documents need to be completed at the end of a work shift, see.

This order used to exist. Currently, these requirements are observed voluntarily. After depositing the proceeds and completing the documents, the cashier must:
- perform cash register maintenance;
- disconnect the cash register from the network;
- hand over the keys to the cash register and cash register to the head of the organization, his deputy or the head of the section for safekeeping against receipt.

This procedure is provided for in paragraph 6.3 of the Model Rules, approved by letter of the Ministry of Finance dated August 30, 1993 No. 104, which are applied to the extent that does not contradict the Law dated May 22, 2003 No. 54-FZ.

What documents to fill out when working with CCP?

What primary documents can you refuse using online cash register?

When working with online cash registers, it is not necessary to use the forms approved by Decree of the State Statistics Committee of December 25, 1998 No. 132. The fact is that the fiscal data that comes to the tax office from the online cash register completely replaces the information from forms KM-1, KM-2, KM-3, KM-4, KM-5, KM-6, KM-7 , KM-8, KM-9. Such clarifications are in the letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413 (communicated to the tax inspectorates by letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20/18059).

To abandon the standard primary cash register forms, make changes to your accounting policies. The fact is that primary documents are a mandatory element of accounting policy. The organization must clearly state which forms it uses. For information on how to change accounting policies, read the recommendations.

Start of work shift

Before starting work, the cashier-operator from the main cash desk of the organization receives change coins and bills in the quantity necessary for settlements with customers. The director or his deputies and administrators must provide the cashier with change money. The procedure for the circulation of change cash (change fund) shall be approved by order of the manager.

The change money that was issued from the main cash register should be reflected in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm receipt of small change coins and banknotes, the cashier-operator signs in column 4 of the book. This follows from paragraphs 4.5 and Central Bank Directive No. 3210-U dated March 11, 2014, paragraphs 3.8, 3.8.1 of the Model Rules approved by letter of the Ministry of Finance dated August 30, 1993 No. 104, approved.

Cash registers allow you to record transactions that do not involve sales or refunds to the customer. Therefore, to control the movement of cash in the cash register cash drawer, use non-fiscal operations: “Depositing money” and “Paying out money”.

How to arrange the transfer of small change coins and banknotes from the main cash register to the cash desks of separate divisions

If change coins and banknotes are transferred from the main cash desk of the organization to the cash desks of separate divisions, then when transferring money it is necessary:

When you receive change money at the cash desk of a separate division of the organization, draw up a cash receipt order in form No. KO-1. Issue change money from the cash desk of a separate division to cashiers-operators of the same division in accordance with the general procedure.

This conclusion follows from paragraphs , and 6.4 of the Central Bank Directive No. 3210-U dated March 11, 2014, instructions approved by State Statistics Committee Resolution No. 88 dated August 18, 1998.

Operation of CCP during a shift

During the shift, the cashier-operator:

1. accepts cash and non-cash proceeds received as payment for goods (work, services) sold;

2. issues cash from the cash register when goods are returned to customers (customers refuse work or services).

Return of goods by the buyer

How to process the return of goods from an individual when paying in cash

Regardless of when the buyer returns the goods, run a receipt on the online cash register with the sign “return of receipt”. This must be done both when returning on the day of purchase, and when you issue a return after some time (for example, the next day or a week later).

The selling organization is obliged to replace the goods or return money to the buyer if he has presented at least one of the following documents:

1. cash receipt;

2. sales receipt;

3. another document that confirms payment.

The seller has the right to require the buyer to present an identification document for his identification (clause 2 of the Central Bank Directive No. 3073-U dated October 7, 2013; clause 6.1 of the Central Bank Directive No. 3210-U dated March 11, 2014).

When the buyer is unable to produce any of these documents, he has the right to refer to witness testimony to confirm the fact of purchasing the goods from the seller

If using any of these methods the buyer can prove that he bought the product from this seller, the organization will have to replace the product or return the money.

This procedure follows from the Civil Code and paragraph 3 of paragraph 1 of Article 25 of the Law of 02/07/1992 No. 2300-1.

When returning money to an online cash register, issue a check with the sign “return of receipt”. This was confirmed by the Ministry of Finance in a letter dated July 4, 2017 No. 03-01-15/42312, 03-01-15/42315. It does not matter whether the buyer returns the goods of proper quality or not. The check will be sent to the tax office through the fiscal data operator. After all, cash register systems are used in settlements with customers, and this means not only receiving cash, but also issuing it. You can return the money from any cash register of the store where the goods were previously purchased.

Refunds must be made using the buyer's receipt. Since you are returning cash to the buyer, do not forget to also issue a cash settlement for the refund amount. Please note that it is not necessary to issue a separate debit order for each refund. The organization has the right to issue one cash settlement for the entire refund amount based on cash receipts at the end of the shift. For example, during the day a cash payment of 200,000 rubles was received. and there were returns in the amount of 20,000 rubles. In this case, issue a receipt order for 200,000 rubles. and an expense order for 20,000 rubles. This order follows from

The pharmacy manager and the accountant establish a strict procedure for accepting, issuing and storing money, ensuring its safety. All cash transactions are carried out in the pharmacy in accordance with the Regulations on the conduct of cash transactions by enterprises, institutions and organizations.

In the process of production, trading and financial activities of a pharmacy, various incoming and outgoing transactions are carried out through the cash register.

To directly perform cash transactions in large pharmacies, cashier positions are provided. In pharmacies where such positions are not provided for by the volume of work, monetary transactions are carried out directly by the head of the pharmacy or on his behalf by another employee.

The cashier bears full financial responsibility for the safety of all accepted monetary values. He is prohibited from entrusting the performance of his duties to other employees without the instructions of the pharmacy manager. The activities of a cashier are regulated by a special regulation approved by the Ministry of Trade.

Persons who have secondary or incomplete secondary education, who have graduated from a vocational school or who have undergone individual training can work as a cashier. The cashier must be proficient in operating cash registers.

He must know: the design, rules of operation and maintenance of cash registers; rules for documenting the receipt and delivery of money, the procedure for drawing up a report on checks returned by buyers; bank requirements for processing cash transactions; rules for storing money in the cash register; rules for maintaining a cash register cash drawer; basic retail prices for goods sold in pharmacies.

The procedure for preparing the workplace, organizing the production process and the duties of the cashier have been established.

The main source of money entering the cash register is revenue from inventory items sold to the population. The sale of medicines occurs according to doctors' prescriptions and in the form of over-the-counter sales, the sale of other goods - in the form of over-the-counter sales.

Reception of money from the population for all goods dispensed from pharmacies is carried out through cash registers with mechanical cash registers. If there is no such machine, the cashier is required to accept money for goods using numbered checks (coupons) filled out by hand.

The cashier makes payments to customers in the following sequence:

1) registers the cost of each product on the cash register keyboard, sums up the cost of the purchase and tells it to the buyer;

2) clearly states the amount of money received from the buyer and places it separately in full view of the buyer;

3) records the amount of money received on the cash register and determines the amount of change;

4) prints a receipt on the cash register;

5) names the amount of change due to the buyer and issues it along with the check;

6) after the final payment, puts the money received from the buyer into the cash drawer of the machine.

The cashier is obliged to monitor the clarity of the details on the receipt and control tapes, change the codes on checks at the direction of the pharmacy manager, handle banknotes with care and perform other functions in accordance with the instructions.

After finishing work, the cashier calculates the revenue for the day and hands over the money in the prescribed manner, draws up monetary documents and makes appropriate entries in the cashier’s book.

On the check presented by the buyer, an employee of one or another department of the pharmacy checks the date, serial number (code) of the check, checks the amount of the check with the cost of the goods being sold, then releases the goods, and redeems the check by tearing it.

Transferring receipts from one pharmacy department to another is strictly prohibited. At the end of the shift, employees of each department (prescription and production, manual sales, finished dosage forms) count all canceled checks and compare the counting results with the readings of the cash counter.

The amount of revenue per shift is determined at the cash register as the difference between the amounts marked on the counter at the beginning and end of the shift. A special certificate is drawn up on the results of reconciliation of revenue according to cash register data with the counting of receipts in departments, which is signed by the cashier and the head of the pharmacy.

After checking with the cash register, used checks are tied into packs of 50-100 pieces. indicating the amount on each pack and transferred in a general package to the head of the pharmacy or head of the department. These receipts are stored in packaged and sealed form until the next inventory of goods is carried out and for another 1 month after the results of this inventory are revealed.

Significant amounts of money come to the pharmacy cash desk from small retail chains. Every day, employees of pharmacy kiosks, branches, points, etc. hand over proceeds to the pharmacy cash desk. The receipt of this money is formalized by the cashier with cash receipt orders. The same orders include money received by the cashier from accountable persons (unused advances for travel expenses, the cost of damage caused and other debts). In all cases, the cashier issues the counterfoil of the cash receipt order to the person who handed over the money.

Receipt of money for the manufacture and repair of glasses is carried out through the cash register, as well as for goods sold, but in the optics department this is additionally issued with a receipt. In exchange for a cash receipt, the order taker in the optics department issues the customer a receipt, which indicates the number of the accepted order, the nature of the work and the date of completion.

The accepted order is recorded by the receiver in a special form, filled out as a carbon copy in two copies. The first copy at the end of the day is handed over to the counting employee along with copies of the receipt, and the second is kept by the receiver, and a note about this is made in it as the manufactured products are issued.

Receipts returned by the customer are handed over to the accounting department by the receiver. Accounting workers, using copies of receipts and returned receipts, check the correctness of the receipt of amounts for the manufacture and repair of glasses at the cash register. The cost of manufacturing or repair (excluding the cost of lenses and frames) should be recorded on the merchandise report as an increase in inventory.

Money received from a bank account for the payment of wages is subject to posting at the cash desk by filling out a cash receipt order. The cashier can receive money for wages directly from the bank (if the pharmacy is on an independent balance sheet) or from a higher organization.

When accepting money from the public as a deposit for oxygen pillows or other rental goods, receipts are issued in duplicate, on which the cashier makes a note about the accepted deposit. One copy of the receipt is given to the recipient, and a copy remains in the pharmacy and is attached to the product report.

The rental proceeds are credited daily to the cash book. In monthly reports, rental revenue is shown as a separate line. Records of the rental of patient care items are kept in a special journal.

Each receipt of cash at the cash desk must be documented by the cashier. At the end of the work, the cashier is obliged to submit all supporting documents to the pharmacy accounting department or the pharmacy manager along with his report.

There is also a free cash receipt form and other accounting documents.

Samvel Grigoryan on the transition to a new procedure for using cash register equipment

Without exaggeration, epochal changes are taking place with cash registers in pharmacies. On July 15 last year, Federal Law No. 290-FZ dated July 3, 2016 came into force. He made changes to another basic act - Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.” The main thing that changes in connection with this event is that now the omnipresent tax eye begins to monitor the operations of cash register equipment (CCT) online.

So, the Internet connects the terminals of operators authorized by tax authorities and cash register systems of pharmacy organizations. These cash registers become absolutely transparent to tax authorities, as a result of which pharmacies, their cash register equipment and first-rate employees receive the role of unwitting participants in a kind of reality show.

How this should happen, according to Law No. 54-FZ, what problems and expenses are expected for pharmacy organizations, whether the new procedure gives them any conveniences and benefits - our article answers these questions.

Online cash registers

Let's start with changes in the material base. From February 1, 2017, organizations and individual entrepreneurs (IP) must gradually begin to use cash register equipment that complies with the current version of Law No. 54-FZ. From the provisions of Article 1.1 and Article 4 (“Requirements for cash registers”) of the Law, it follows that the cash register must ensure the transfer of fiscal data to the tax authorities, as well as the recording and storage of fiscal data in fiscal drives, and the generation of fiscal documents.

Simply put, organizations and individual entrepreneurs must get rid of old-style cash registers, purchase and organize the work of so-called online cash registers, which, in particular, have the function of connecting to the Internet. This is necessary so that the data of each issued check, in other words, electronic versions of checks - at the moment when a cash transaction occurs - is instantly sent via the Internet to a storage facility that is at the complete disposal of the tax authority.

Online cash registers have a different “filling” than old-style cash registers. Instead of a memory block called EKLZ (electronic control tape), they use a so-called fiscal drive - a device for storing, encrypting and protecting cash register fiscal data.

Registers of cash registers and fiscal accumulators are maintained by the Federal Tax Service (FTS). They, as well as an online service for checking serial numbers of online cash registers, can be found on the website nalog.ru, in particular, at the following links - and.

OFD and money

It is necessary to make a reservation that the online procedure for transferring data to the Federal Tax Service does not occur directly, but through a fiscal data operator (FDO). This is the name of the organization that has permission to process this data. Lists of such organizations can also be found on the website nalog.ru at the following link.

It is the responsibility of the organization or individual entrepreneur running the online cash register (or cash desks) to enter into an agreement with one of these officially authorized operators. And the OFD, in turn, notifies the tax authorities that it has entered into an agreement with a specific taxpayer, the registration number of each cash register unit, the serial number of each instance of the fiscal drive, the date and period of the agreement.

Let us add that annual OFD services cost about 3–3.8 thousand rubles, and each copy of an online cash register will cost 30–40 thousand rubles.

You can try to save money - do not buy an online cash register, but upgrade your working old cash register model. It will not cost much less - 10–20 thousand rubles. You should also take into account the costs - time and finances - of training pharmacy staff in the new procedure for using cash registers, in particular, working with online cash registers.

Well, you will have to spend money on a good tariff from a reliable Internet service provider (on average about 5 thousand rubles per year), because online communication with the OFD is one of the necessary conditions for the operation of this entire pharmacy-cash reality. By the way, this is precisely why - that is, due to the absence or difficulties with uninterrupted and high-quality Internet connection - in hard-to-reach and remote areas of the country, organizations and individual entrepreneurs have the right not to use cash register systems, provided that a document confirming the fact of payment is issued to the buyer upon his request (clause 3 of Art. 2 of Law No. 54-FZ).

As for the agreement with the Technical Service Center (TSC), which previously serviced and is still servicing old-type cash registers, it does not need to be concluded within the framework of the new procedure.

Deadlines and stages

The new order is being introduced gradually, but quite quickly. From February 1, registration of old-style cash registers with your Federal Tax Service inspection is no longer possible. This means that those who have been registering their cash registers since the beginning of last month - now exclusively online cash registers - are already working according to the new procedure for using cash registers.

The next stage: before July 1, 2017, organizations and individual entrepreneurs are required to purchase online cash registers in order to begin using them no later than this period.

And it’s better, of course, to buy them in advance and not leave them until the last minute. Ultimately, almost everyone will have to switch to the new order, but some categories of business entities received a deferment until July 1, 2018.

This annual deferment is available to:

• those who apply the patent tax system (PTS);
• those who are payers of the single tax on imputed income (UTII);
• those who engage in vending, that is, trade using vending machines;
• organizations and individual entrepreneurs performing work and providing services to the public.

In a word, those representatives of small businesses who, according to paragraph 7 of Art. 7 of the above-mentioned Law No. 290-FZ on the use of cash register equipment, has the right to carry out cash payments and payments using plastic cards without the use of cash registers (subject to the issuance of a sales receipt, receipt, etc. upon request of the buyer or client). We would like to add that individual entrepreneurs using the simplified taxation system (STS), PSN and UTII may, until February 1, 2021, not print on the check and not transfer data on the name of the goods to the OFD.

Another important industry clarification. According to paragraph 5 of Art. 2 of Law No. 54-FZ, pharmacy organizations of paramedics and paramedic-obstetric stations located in rural areas may not use CCT at all. Accordingly, the new procedure for using CCP is not relevant for them.

How to register a cash register

One of the advantages of the new procedure is the simplification of the cash register registration procedure. To do this, you no longer need to travel anywhere - you can register the cash register from your pharmacy. It is enough to have a concluded agreement with the OFD, create an account on the nalog.ru website and leave an application for registering a cash register. Please note that the application must be signed with the applicant’s electronic signature, so we recommend that those who do not yet have one obtain one in advance.

Well, the tax service, having registered this cash register unit, must immediately send its registration number to the user of the cash register. Clause 3 art. 4.2 of Law No. 54-FZ gives her time until the next working day. The user must write this number into the fiscal drive. From this moment, this cash register unit is considered registered, and you can start clearing checks.

Travel check

Much also changes in the procedure for the appearance and transmission of a cash receipt, and in its content. So, a pharmacy visitor chooses a drug and expresses a desire to purchase it. According to the buyer’s order and the actions of the principal, a check is generated/issued. Under the new procedure, there will be much more information on the check - the list of information that should be present in it is available in Art. 4.7 of Law No. 54-FZ.

The check data - in fact, its electronic version - is recorded on the fiscal drive of the cash register, automatically verified and sent via the OFD network, from where the cash register receives a return message that the check has been accepted by the fiscal data operator. The operator stores all receipts electronically, and they are available to the tax service at any time. All this happens instantly - the head of the capital has just returned the check, and it has already gone through all the described stages and is in the custody of the OFD and at the disposal of the Big Tax Brother, that is, the Federal Tax Service.

Send a check to my email

The new procedure makes it possible to receive a check not only in the usual paper form. According to paragraph 2 of Art. 1.2 of Law No. 54-FZ, the consumer, before payment, can inform the mayor of his mobile phone number or e-mail in order to receive a cash receipt (or a strict reporting form) or an Internet link to it via SMS or e-mail. This is another operation that online cash registers can carry out, according to paragraph 1 of Art. 4 of Law No. 54-FZ, the cash register must ensure the transfer of any document recorded in a fiscal medium in electronic form.

Clause 4 art. 1.2 determines that a check received in this still not very familiar electronic way is equivalent to a check printed on paper - of course, provided that the information in them is identical. And, according to the next paragraph 5, when making remote payments, the seller sends the buyer a check electronically or via SMS before making payments. However, a paper receipt is not printed. This is also useful for pharmacy organizations to keep in mind, since a government regulation on the procedure for retail sales of medicines remotely has already been developed and may soon come into force.

By the way, the new procedure for using cash registers gives more opportunities for consumer control. Buyers will now be able to retrieve their own receipt not only from email, but also from the OFD database, which will allow them to check its legality, including using mobile applications. The new procedure also makes it easier to restore a check if its paper version is lost (by receiving an electronic one).

New fines

In conclusion, we will talk about administrative penalties for violations in this area, which are contained in the new edition of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. If an organization or individual entrepreneur do not use CCT at all, there is a fine for this:

• officials - in the amount of from a quarter to half of the settlement amount made without the use of cash register systems (but not less than 10,000 rubles);
• legal entities - from 75 % to 100 % of the settlement amount made without the use of cash register (but not less than 30,000 rubles).

Repeated commission of such an offense, if the amount of settlements without the use of cash register systems amounted to 1 million rubles. or more, an official may be disqualified for a period of one to two years, and the activities of legal entities and individual entrepreneurs for the same may be suspended for a period of up to 90 days.

If you do not manage to replace the old cash register with a new type of online cash register in time or, for example, violate the procedure for registration/re-registration of a cash register, the procedure and conditions for its use, then you can get:

• officials - administrative fine in the amount of 1500 rubles. up to 3000 rub. or warning;
• legal entities - administrative fine in the amount of 5,000 rubles. up to 10,000 rub. or warning.

The same fines are provided for failure to provide tax authorities with information and documents upon their requests. And if it is established that the seller did not issue the buyer a check or a strict reporting form upon his request - including in electronic form - this entails:

• for officials - administrative fine in the amount of 2000 rubles. or warning;
• for legal entities - administrative fine in the amount of 10,000 rubles. or warning.

Good luck with your transition to the new procedure for using CCP! We wish you to get by with lower costs and no fines.

When equipping a new pharmacy or re-equipping it, you need to imagine which cash register equipment is best to buy. Of course, the cost of cash register equipment based on a computer system is much higher, but it provides significant ease of use.

If we compare different types of cash register equipment used for pharmacies, we can note the wide possibilities for computerizing commodity and accounting. Modern computer programs ensure the establishment of complete order in the accounting of goods, analysis of commodity turnover, pricing issues, and accounting. There is no need to maintain additional staffing positions for a commodity expert or an ordinary accountant.

The use significantly speeds up customer service, which is quite important for increasing the attractiveness of the pharmacy over competitors. When the seller spends virtually no time processing information on the goods ordered by the buyer, but simply carries out the packaging in front of the scanner, people see that when buying medicines at this pharmacy, they do not have to stand in a long line and wait until the seller enters all the prices into the cash register and will start printing a cash receipt. Naturally, they will gravitate to the pharmacy where they are served better.

Thanks to the growing flow of customers, the costs of expensive equipment will pay off fairly quickly. Moreover, there are different types of electronic cash register equipment and it is quite possible to choose simpler and cheaper options.

What should be on the pharmacy counter

When talking about the computerization of trade, you should not imagine a large block of a personal computer with an even larger monitor. The capabilities required from a POS terminal are very limited, which is why the dimensions of the special equipment are small.

Moreover, in conditions of limited space on the counter of a cashier-seller, it would be optimal to use a candy bar that combines a computer unit with a processor, a display screen, preferably a touch screen, so as not to use a keyboard. A printer for printing cash receipts and a fiscal recorder can be built into this monoblock; an additional display for the buyer is mounted on it, which displays basic information that allows you to monitor the actions of the cashier. Another device – a reader for magnetic cards – allows the buyer to pay cashless, directly from the bank’s card account.

To work with cash, a terminal is installed under the terminal, which serves as both a stand and a safe, taking up very little space. An important peripheral element is a scanner, whose task is to read barcodes from goods. This information is used by the computer to make changes to the product database.

The scanner can be stationary or portable. Stationary ones are more convenient to use, but more expensive, so most often pharmacy terminals are equipped with portable scanners. This device uses a laser beam to remove information from the barcode previously applied to each product package.

If cash register equipment for a pharmacy does not have a built-in printer in the terminal, select a small device that does not take up much space. Usually this is a thermal printer that prints with a thermal head on a special cash register tape made of heat-sensitive paper. Such receipts are not stored for long, the text fades in the sun, but for medicines there is no need to store documents confirming their purchase for a long time.

Where is POS equipment sold?

The production of cash register equipment has been established in several domestic companies; in addition, you can pay attention to foreign-made equipment. Most manufacturers have entire lines of different models, differing in price and technical capabilities.

When planning to buy cash register equipment, you need to take into account the amount of work, the number of customers per day, and the number of goods sold. Companies that supply commercial equipment offer cash terminals with all the peripherals necessary for normal operation. Consultations on the optimal choice of model and selection of the necessary software are possible. As a result, you don’t have to pair devices of different models with each other, and you can start working right away.

Suppliers of POS terminals and peripherals assume warranty obligations and are ready to undertake preventive maintenance of the systems they supply.