How long to keep the cash register and bank. Storage period for cash documents in the organization

The Z-report (today called the shift closing report) is a daily report on the operation of the cash register, carried out at the end of the cashier’s shift (it is not reset to zero in online cash registers). The use of online cash registers in work is aimed at reducing paper reporting and exchanging information between the entrepreneur and the Federal Tax Service in electronic format. Today, entrepreneurs, regardless of the applicable tax regime, are required to switch to online cash registers, but conducting cash register transactions directly on site remains the same. Let's consider the need to generate Z-reports and store them.

Regulatory regulation of the use of online cash registers

Cash documents: types, registration, storage, corrections

According to the legislation of the Russian Federation, enterprises and organizations are required to keep accounting records of all business transactions. To solve this problem, primary documents are used. Confirmation of the fact of cash transactions at the cash desk of the enterprise is also carried out using primary documents.

Types of cash documents

Let's consider the main types of cash documents (hereinafter referred to as CD) and what mandatory details they can and should contain.

Types depending on the nature of operations:

• receipts;
• consumables;
• accounting registers containing registration and summarized information from the primary CDs listed above.

At the legislative level (Resolution of the Russian Statistics Committee No. 88), these types of design documentation have been approved:

• cash receipt order - No. КО1 (hereinafter referred to as PKO);
• expense cash order - No. KO2 (RKO);
• cash book - No. KO4 (КК);
• journal for registering incoming and outgoing cash documents - No. KO3 (ZhR);
• book of accounting of funds accepted and issued by the cashier - No. KO5 (KVD).

The main mandatory details of the documents listed above are highlighted , namely:

• Name;
• date of its preparation;
• the name of its compiler, in other words, the name of the organization/enterprise;
• Contents of operation;
• quantitative and monetary measurements of the transaction;
• position of the persons who committed and executed;
• signatures of the persons mentioned above.

Basic design requirements

Due to the fact that the approved and mentioned above design documentation differ from each other, let us consider the rules for drawing up each.

Design features of the PKO:

• the essence of the operation is entered in the line “Base”;
• the total amount of VAT is entered in the line “Incl.” in digital terms. This line cannot be empty. If tax is not applied, enter the phrase “without (VAT)”;
• data on additional supporting documents (if any) are entered into the PQR in the “Appendix” line.

When filling out the cash register, you must take into account the following nuances::

• the presence of additional documents (for example, a power of attorney) is entered in the “Appendix” line with the obligatory indication of the date and number;
• the line “Base” suggests reflecting the content of the expense transaction;
• the signature of the manager is not necessary if it is present on the attached document. For example, if the signature of the director of the enterprise is present on the order along with the resolution “I authorize” or “Agreed,” then the RKO can be accepted for work without his signature.

We will separately consider the issue of requirements for affixing stamps to RKO and PKO. According to the Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 on the conduct of cash transactions, there are no mandatory requirements for stamp imprinting, as was previously the case until 2014.

Previously, the stamps “Paid” on the incoming order and “Repaid” on the outgoing order were used. The current rules only imply the mandatory affixing of a stamp on the tear-off receipt for the PKO. Thus, the “Paid” stamp can be affixed to the receipt for the PKO.

The presence of the “Paid” stamp is confirmation of the actual deposit of money and its posting.

As for the “Redeemed” stamp:

• it is placed on statements, for example, when issuing salaries to employees;
• can be used instead of “Paid”, for example, if the stamp is lost or missing for another reason.

There are 3 basic rules for registering a CC:

1. Sew.
2. Number. The bottom line: each sheet is numbered (consecutive number).
3. Seal. The bottom line: you need to indicate how many sheets are contained in the CC according to the numbering and certify this inscription. This inscription is placed at the end of the book and is considered certified if there are signatures of the director and chief accountant.

The QC form assumes the presence of 2 parts. Moreover, the second part is detachable. It serves as the cashier's report at the end of the day and can only be torn off after all transactions have been completed.

Journal of registration of incoming and outgoing cash documents

The name itself answers the question of what this form is intended for, namely the assignment of serial registration numbers to cash documents.

Involves filling out such information:

• No. PKO/RKO, date and amount in Russian rubles in digital terms;
• The “Note” columns are filled in if necessary.

Filling out the KVD is justified if the organization has several cashier positions on its staff, including a senior one.

Features of the design of the KVD:

• the amount transferred by the senior cashier to the subordinate employee is reflected in the line “Issued” or “Transferred”;
• It is mandatory to put the signatures of both persons in the lines “Money received”.

What mandatory rules and requirements must be followed when drawing up primary CDs:

1. Signatures of the chief accountant and cashier are mandatory.
2. The mandatory stamp on the tear-off receipt is “Paid.”
3. A seal (stamp) is not affixed to the cash register, but the recipient’s signature is required.
4. The design documentation can be completed on paper or electronically.
5. The electronic version of the document is prepared using special equipment (computer, printer).
6. The paper version is filled out manually with a ballpoint pen, ink or using a typewriter.
7. Blank lines that do not contain information are marked with a dash.

The chief accountant is the responsible person in the matter of drawing up the design documentation. In his absence, the manager becomes the person responsible for the preparation of cash documents, which is carried out under his control.

Corrections in CD

The main rule or requirement for CDs that should be highlighted is the absence of corrections in accounting registers.

The CD should not contain corrections or blots. In practice, it is common for performers to make changes to a document using correction fluids. Such actions are not permitted.

Let's consider the main options for how corrections can be made to cash documents:

1. A mistake was made in the PKO or RKO.

It is prohibited to make corrections in any way (manually, crossing out, covering up). The only solution in this case would be to cross out the PKO/RKO with errors and draw up a new one. The spoiled (crossed out) order is added to the cash register report for the day. It is prohibited to carry out the operation of spending or receiving money on the basis of a damaged document.

1. An error was made in the Journals or Cash Book.

The use of correction fluid or erasers is prohibited.

Corrections made as follows are allowed:

• an incorrectly entered inscription is crossed out so that the erroneous inscription can then be read;
• Corrections are made above the crossed out inscription by writing the correct amount or text;
• near the corrected document or in the free fields of the document the following inscription is placed: “Corrected” and must be signed by all persons responsible for maintaining and forming the CD;
• signatures are deciphered, and the date of the edit is indicated;
• corrections are made to all copies.

CD storage

The manager organizes and carries out the process, determines storage locations and approves the procedure for the formation and storage of cash documents in the organization. He must ensure such storage conditions that the documents are safe for the entire period established by law.

General requirements regarding storage periods are established in the Federal Law “On Bukh. accounting”, according to which primary documents and CD registers are stored in the archive for at least 5 years. After the expiration of the established period, they can be destroyed, but provided that there are no disputes or ongoing legal proceedings regarding them.

It should be noted that the period of 5 years is counted from the date of creation of the document, but from the date of the reporting year in which they were generated.

Storage can be organized both in the archive at the enterprise and with the involvement of specialized companies. They provide storage on a contractual and paid basis for as many years as you need.

The above-mentioned law establishes that when conducting cash transactions in electronic form, the shelf life of electronic media should also be the same as that of paper media - no less than 5 years. The exception is payroll, according to which employees receive their salaries. They are stored for 75 years.

CD storage must be carried out on the basis of the following rules:

1. Documents must be stapled on a daily basis. The deadline for stitching is no later than the next working day.
2. Inside the stitching, CDs must be selected according to the following order: in ascending order of accounting account numbers. In the sequence, first of all, according to Dt of the account, and then according to Kt.
3. All sheets of stitching are subject to numbering.
4. When transferred to the archive, an inventory is generated indicating the quantity and name of the CD stitching; an article can be entered in accordance with the nomenclature approved by the organization.

Source: https://IPprof.ru/buhgalteriya/kassa/kassovye-dokumenty.html

Z-reports of online cash register

The use of cash register systems implies the movement of cash of an organization or individual entrepreneur. The Z-report implied closing and resetting the cash register once a day, and the proceeds were handed over to the administrator (senior cashier) for further collection. Based on the Z-report, the cashier generated: a cashier’s certificate-report and a cashier-operator’s journal. These documents reflected the movement of money through the cash register for the shift and were transferred to the accounting department.

The document was displayed once a day (at the end of each shift), that is, it is necessary to prepare a report for each shift. Generating a Z-report seems to be a simple operation depending on the specific cash register.

However, there were the following restrictions:

• on weekends there was no need to reset the cash register
• on weekdays, in the absence of cash transactions, the Z-report was taken with zero indicators, and cashier reports were also compiled on its basis.

Z-reports, which were supposed to be stored for 5 years, lost their essence when using an online cash register.

Important! After switching to an online cash register, organizations and individual entrepreneurs received the right to abandon the document flow of old cash registers or retain it. And these old documents that are optional for use can be filled out in any form.

Where are receipts from opening and closing shifts filed?

These orders can, in particular, be drawn up on the basis of fiscal documents - checks, reports.

They are documented using cash receipts.

• Operations for consolidated accounting of receipts and expenses at the cash register.

of such transactions - reflection of information on all cash register and cash register companies in the Cash Book.

Cash transactions when using an online cash register

Let's talk about how the use of new cash registers will affect the conduct of cash transactions.

The procedure for conducting cash transactions in the Russian Federation is established by the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

Any organization, regardless of the taxation system, is required to maintain a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions).

If this action does not occur, the device will be blocked, and the function of issuing receipts to customers will become unavailable.

When generating a shift closure document, the following information must be indicated in the OFD:

1. information about the identity of the seller;
2. number of punched checks;
3. the number of generated checks that were not transferred to the OFD; this occurs when funds are returned to the buyer.

After the reporting documentation is generated, the cashier is obliged to transfer the amount of proceeds to the person who is responsible for the money. Then you should turn off the device and hand over the equipment received for work. Modern equipment does not require additional financial costs or time to send a report, the so-called Z-report.

It is generated automatically and does not require any special information other than what is entered during the shift. To the cashier

Is it necessary to keep shift closure receipts for individual entrepreneurs?

After completing all calculations, it is necessary to run a report on the closure of the shift.

Clause 1 of Article 4.1 of Federal Law No. 84 focuses on the impossibility of displaying fiscal characteristics on generated receipts if the shift duration exceeds 24 hours.

Reference! A shift can open on one calendar day and close on the next, but cannot exceed one day.

Since no other recommendations are specified in the Law, the exact time for generating the report and reducing the duration of the shift are regulated by the management of the organization using the online cash register. After the transition to the new cash discipline, the need for maintaining a journal and a cashier’s certificate report disappeared.

How to close a shift at the online cash register and receive a closing check

Using a cash register, you need to print a report indicating that a shift is open.

The requirements for it are exactly the same as for any similar fiscal document. A report on the opening of an online cash register shift in electronic form will be automatically sent to the OFD reflecting the necessary information:

1. information about which specific employee started a new shift.
2. identification data of the device itself;

Accounting for changeable funds is carried out differently.

It is not included in the online cash registers. However, to record it, special accounting forms are also used: accounting is reflected in the cash book, amounts are entered in expenditure and receipt orders. Closing a shift using a cash register must occur no later than 24 hours after its opening.

If this condition is not met, the terminal will be automatically blocked, and it will become impossible to issue checks to the buyer. The work ends with the formation of a special fiscal document.

Shift closure report where to file in 2020

Registration and filing of documents PDA View full version: Cash desk.

Registration and filing of documents KrutoFF 01/23/2008, 20:46 Hello!

I didn’t find anything similar to solve the cash register issue in a general way. Please consult! KKM was registered in October.

I have never worked with a cash register at a company; I have always been involved in wholesale trade. I learned how to punch checks, I do X and Z reports, I keep a journal for the cashier-operator. But I don’t understand where the checks X and Z of the report are filed after the end of the shift?

And how to correctly generate reports, folders, etc.

Cash documents used in online cash registers

When using an online cash register, the machines must be equipped with fiscal drives, which are an analogue of a secure electronic control tape (ECT), but the essence of an online cash register is that all information on transactions performed is encrypted and cannot be corrected. And one of the documents stored in the financial storage is the shift closing report (a modern analogue of the Z-report). Based on this document, you can also generate cashier reports (upon delivery). But the online cash register itself sends all the required reports to the Federal Tax Service.

It is allowed to capitalize the proceeds the next day after the fiscal report is issued, for example, when the operating hours of the company (from 12.00 to 24.00) and the administration (from 10.00 to 19.00) do not coincide.

Expert of the Legal Consulting Service GARANT, professional accountant

I. Bashkirova

Documentation when operating an online cash register: fiscal records and Cash Book

The operation of a cash register in a store can be represented as a sequence of the following key stages:

1. Start of shift.

Basic actions of a cashier:

• as part of fiscalization - creating a report on the opening of a shift at the online cash register;
• as part of accounting documentation - making an entry about changeable funds in the PKO.

To generate the specified fiscal report, the cashier needs to use the cash register program, select the appropriate function and wait for the report to be generated. It will be automatically sent to the Federal Tax Service through the OFD.

If the cashier has received change funds at his disposal, then their amount must be reflected in the receipt order for the corresponding amount.

1. Work during a shift - accepting payment from customers for goods or services.

Basic actions of a cashier:

• within the framework of fiscalization - the generation of a cash receipt to confirm payment, or to confirm the return of funds from the buyer (in acquiring - a check from the acquiring bank confirming the transaction);
• within the framework of accounting documentation - no;
• other documents - in appropriate cases (for example, these may be documents certifying the legality of the operation).

When generating a cash receipt, the seller needs to make sure that the details will be entered correctly in the receipt:

a) “Settlement sign.”

The following main options are possible:

• “receipt” - when the usual payment for the goods occurs or - when the purchased goods were returned (as low-quality);
• “expense” - when the store bought something itself from an individual;
• “return of expenses” - when a product purchased from an individual was returned by the store.

If the buyer returns the goods, the seller has the right to request a return application. It will be justifiable from the point of view of making the return operation legal, again, when checking by the Federal Tax Service. In the absence of such a statement, the Federal Tax Service may accuse the store of unlawfully “zeroing” revenue.

b) “Attribute of the calculation method.”

Here the details are selected in accordance with the list defined by the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] (LINK), which establishes the formats of fiscal documents.

The details are indicated in the settings of the cash register software (which can be previously configured by specialists to ensure error-free application of the details in the receipt).

It is possible that in the course of work the cashier will have to use a correction check - a document intended for fiscalization at the end of the working day of revenue that was not transferred through the cash register for some reason during the day (for example, if the electricity was cut off). Or, on the contrary, if there was a shortage of cash at the cash register (and this most likely means that the seller mistakenly told the buyer a smaller amount to pay than what was reflected in the cash receipt).

A correction check is, in fact, a type of regular check, but without detailing the amount being fiscalized (since, obviously, the composition of the goods that would make up this amount is extremely difficult to determine).

Having generated a correction check at the end of the shift, the cashier must accompany this operation with an additional document - an explanatory note about the circumstances under which it was not possible to routinely fiscalize the amount corresponding to that reflected in the correction check. That is, by explaining, for example, that the electricity was turned off (in the case of a surplus of cash at the end of the day) or by referring to the amount incorrectly named when the buyer made calculations (in the case of a shortage).

The explanatory note must be submitted to the accounting department for storage. It is quite possible that it will lie there unclaimed, but the Federal Tax Service may well request it during an inspection.

1. End of shift.

Basic actions of a cashier:

• within the framework of fiscalization: generation of a report on the closure of a shift (almost always supplemented by a report on the status of the meters);
• as part of documentation: filling out cash register, cash register and cash book.

At the online checkout, the work shift must in any case be closed no later than 24 hours after the report on the opening of the shift is generated.

The shift is also closed using a special report at the online cash register. By default, most online cash registers are configured to generate two reports simultaneously:

• about closing a shift;
• about the status of the meters.

They, like the report on the start of the shift, are automatically sent to the OFD.

The cashier, using reports on the status of the counters and the closure of the shift - which can be printed separately in a format close to the format of a cash receipt, fills out cash registers, cash registers (for expenditure and receipt transactions, respectively), and then enters information on orders in the Cash Book.

An important nuance: in the report on the status of the meters, which complements the report on the closure of the shift, operations for receiving (issuing) cash and those operations carried out as part of acquiring are separated. In RKO and PKO it is necessary to reflect only cash transactions according to the report.

Acquiring transactions are documented:

• within the framework of fiscalization;
• within the framework of accounting (account 51);
• in various tax accounting registers (as an option, for the purpose of further reflection in the declaration - if the tax regime used involves accounting for revenue).

The number of cash outgoing orders issued at the end of a shift, in general, does not exceed one - since cash settlement orders are drawn up, as a rule, only for checks with the general attribute “expense”. If the “receipt return” attribute is indicated on a check, then a cash settlement bill for such an operation is not issued: instead, a cash settlement bill is formed - zero or with an amount less (reduced by the amount of the return) in comparison with what would have been reflected in the cash settlement bill for the check (group checks) with the sign “receipt”.

Documents filled out based on the shift closing report

Based on the Z-report, the following documents were filled out:

1. KM-4
2. KM-6

With the start of using online cash registers, the obligation to maintain these documents has been abolished, so organizations and individual entrepreneurs make decisions at their own discretion about maintaining these documents.

Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 N 132n approved the administrative regulations on control by the Federal Tax Service, which reflects documents that may be requested for verification and although the regulations reflect that the required documents depend on the period being checked, they may be requested as part of the documents being checked :

• cashier-operator logs
• certificates and reports from the cashier-operator.

Thus, the optionality of maintaining these documents leads to the fact that it is still advisable to draw them up or refer to the Letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413.

How to save and how to store cash receipts?

Checks are not durable things.
However, they are accounting documents, which means they need to be preserved, and for a certain period. The standard storage period for documents related to cash register equipment, according to Decree of the Government of the Russian Federation of June 23, 2007 N 470, is at least five years from the date of termination of their use. The exceptions are used cash receipts and copies of sales receipts. They are kept by financially responsible persons for at least 10 days from the date of sale of goods based on them and verification of the goods report by the accounting department.

However, this is also a deadline. And receipts issued by modern cash registers fade over time. They no longer show the date, amount, or any other information.

As children, to read the information on a cash register receipt, we held it to a light bulb. When heated, the treasured letters and numbers appeared on it. It is clear that such a method cannot be presented to the tax inspectorate or accounting department. But the problem of faded checks can be solved by photocopying. Photocopies can also prove expenses. To do this, copies of checks must be certified by the signature of an official, as well as the seal of the organization. The originals, even if faded, should be kept with them.

But checks are not so bad. Z-reports are printed on the same cash register tape. They, according to the regulations on the use of cash registers when making cash settlements with the population (approved by Decree of the Government of the Russian Federation of July 30, 1993 N 745), unlike checks, must be stored for at least five years, like all primary documents.

In five years, the Z-report can fade. Therefore, he can also photocopy. However, it must be stored together with the cashier-operator’s certificate-report according to the unified Form N KM-6 about the revenue for the shift, since, in fact, it is an appendix to it. Typically, Z reports are attached to the back of the certificate. However, the rules for document flow of cash documents still need to be reflected in the organization’s accounting policies.

At the same time, a cash receipt is not a primary document, but a Z-report is considered to be one. In the event of a tax audit, you may be fined precisely for the lack of primary documents. But even so, there is a loophole in the law - the amount of the fine for the lack of primary documents, if they did not lead to an understatement of the tax base, should not exceed 5 thousand rubles. That is, the Z-report may be missing (for example, if it did not survive until the inspection from the moment of printing), the main thing is that the organization had everything in order with the payment of taxes and financial statements.

Often people are faced with the problem that cash receipts quickly fade and turn white. But they may be necessary for tax purposes, to pay for education, to calculate family expenses at the end of the month, or to receive a discount in a store.

Most stores print receipts on special thermal paper, which requires heating to produce an inscription or image. It is very convenient for entrepreneurs to use this method, since it does not require special costs for paint. However, for buyers there is a significant drawback of such paper - it quickly fades when exposed to sunlight, high temperature and humidity. The check may become either white and blank, without a single inscription, or turn black.

Information reflected in the shift closing report

Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/ [email protected] defines the main details that must be indicated in all documents received from the online cash register. Reports can be customized by the software support company that is contracted as the fiscal data operator. This report can be used to organize the organization’s internal document flow if this is reflected in the organization’s local acts.

Letter of the Ministry of Finance dated September 16, 2016 No. 03-01-15/54413 canceled cash documents, except for the cash book, if the organization does not intend to use them in accordance with the law, this must be indicated in local acts.

Why do you need to save receipts?

First of all, the presence of saved receipts is due to the need for the enterprise itself:

• To avoid a fine from the tax office (for example, if a Z-report is lost) and for correct accounting (different sections of the cash register are allocated for cash and non-cash payments, which avoids double taxation).
• To resolve disputes with clients.
• For a refund.
• In some cases, to check the payment status.

In addition to these cases, the bank with which the acquiring agreement is concluded has the right to demand that all slips for a certain period or a specific date be sent to its office. If checks are stored correctly, providing the required information will take less time than the three days established by the contract.

Let's figure out how to properly store acquiring receipts. Modern cash registers print receipts, usually on thermal tape. The data printed on such a tape fades completely over time. No special storage conditions can affect this process. But receipts from acquiring companies must be kept for a certain period of time. But how to do this if in a few months all the information disappears?

A photocopy of the document will help you save the data on reports or receipts. In this case, the original is attached to the copy (even if it has faded), and the copy itself is certified by the responsible person and the seal of the organization. A certificate report in form KM-6 must also be attached to the Z-report.

There is no need to file receipts (slips) with any cash register documents. It is optimal to put them in a certain place, for convenience, separating them with bookmarks by day or month. A low box or lid from a package of photocopier paper is suitable for these purposes.

The question arises: what to do with unclaimed checks? Slips that have expired are either stored in an archive or disposed of.

Example of Regulations regarding cash register documents

The procedure for generating and storing documents: (click to expand)

1. The documents provided for by Bank of Russia Directive No. 3210-U dated March 11, 2014 are drawn up on paper using a computer and signed in person by the cashier.
2. Cash documents must be drawn up by the cashier or a person in accordance with a separate order of the manager.
3. Documents are generated on the day the cash transaction is carried out and filed in chronological order.
4. Cash register documents must be stored in the accounting department for 5 (five) years from January 1 of the year in which they are issued. The chief accountant is responsible for their safety.

Do I need to keep acquiring receipts in 2019-2020?

The content of the article

Initially, work with fiscal checks was regulated by Federal Law No. 54, which was adopted back in 2003. At that time, there was no talk acquiring Naturally, there was not a word in the law about the storage of fiscal receipts.

In 2020, the situation looks different. Now all cash payments are regulated by Federal Law No. 290, issued in July 2020. According to this regulatory document, fiscal checks must necessarily accompany such transactions as:

• sale of goods and services;
• making electronic payments (for example, replenishing a mobile phone balance);
• payment of winnings;
• purchasing paid content, etc.

Among other things, the law obliges the entrepreneur who issued the check to keep his copy for some time. Let's figure out what purposes this procedure is intended for.

Filling out the cash book

The cash book (form N KO-4) is approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

KO-4 reflects receipts and issues of cash at the cash desk. The procedure for maintaining information indicated in the cash book by hand:

1. The cash book must be numbered, laced and sealed on the last page, and also certified with the signatures of the chief accountant and manager.
2. Each page of the cash book is represented by two tables carrying the same information and numbered with the same number (the first copies are filed in the cash book, and the second copies are torn off at the end of the day).
3. Entries begin with the balance at the beginning of the day. The sheet along the cutting line must be folded, and to keep identical records they are made through carbon paper.

How long should you keep cash documents?

Accounting and tax laws have different points of view on the storage periods of cash documents.

Tax legislation (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation) states that documents reflecting accounting and tax accounting data must be stored for 4 years. He established the same deadlines for documents that reflect the income and expenses of the enterprise.

The Law “On Accounting” dated December 6, 2011 No. 402-FZ states that accounting (financial) statements must be stored for at least 5 years after the end of the reporting year. This law also says that the organization must organize such conditions for storing documents under which they will remain safe and sound. She can also independently organize archives in order to store all important papers outside the place of business, thereby ensuring the safety of documentation (Clause 2 of Article 13 of Law No. 125-FZ of October 22, 2004).

The storage period for cash documents approved by the Ministry of Culture of the Russian Federation is also 5 years (clause 362 of the List of standard management documents, approved by order of the Ministry of Culture dated August 25, 2010 No. 558).

Thus, based on the maximum periods, cash documents should be kept for 5 years.

See also “What is the shelf life of a cash book?”

There are a number of administrative penalties for violators of documentation retention periods:

• an administrative fine for officials in the amount of 5,000–10,000 rubles, and for repeated violations - from 10,000 to 20,000 rubles. or disqualification for a period of one to two years (Article 15.11 of the Administrative Code);
• administrative fine for citizens in the amount of 200-300 rubles, for officials - 300-500 rubles. (Article 13.20 of the Administrative Code).

Cash discipline when using an online cash register

For organizations and individual entrepreneurs, Rules for working with cash registers are formed regarding the movement of funds, their storage and work with cash registers in general.

The order sets a balance limit for organizations, the rest is handed over to the bank (if there is no order, then the limit = 0), the individual entrepreneur can store cash in as much as necessary. Exceeding the limit is allowed on paydays, weekends and holidays.

For cash payments to organizations and individual entrepreneurs, a limit of 100,000 rubles is established; there are no restrictions for individuals.

When introducing online cash registers, the use of forms No. KM-4 and No. KM-6 is not necessary.

What to do if the cash register is blocked

First of all, do not panic, but act according to the rules:

• eliminate the problem (close a shift at the cash register by generating a report);
• open the shift again.

If there are no failures in the cash register program during the blocking of the fiscal drive, the cash register will start working.

If the cash register has stopped functioning, you should contact the technical support of the cash register manufacturer.

Responsibility for violating the rules for working with cash register systems

The punishment is regulated by the Code of Administrative Offenses based on the severity of the violation.

The Federal Tax Service can check cash discipline without restrictions. The Federal Tax Service creates an inspection plan designed for internal use. Inspections occur no more than once a year, also when a complaint is received and if there have been violations previously, as well as when working with a loss.

How long are cash receipts stored in accounting 2020?

Personal data of Users is classified as confidential information with limited access.

2.10.4. Ensuring the confidentiality of personal data is not required in case of their depersonalization, as well as in relation to publicly available personal data.

2.10.5. The Operator does not have the right to collect and process the User’s personal data about his race, nationality, political views, religious or philosophical beliefs, private life, except in cases provided for by current legislation.

2.10.6.

The Operator does not have the right to receive and process the User’s personal data about his membership in public associations or his trade union activities, except in cases provided for by federal law.

2.11. Methods of processing personal data.

2.11.1.

Answers to common questions

Question No. 1: How are shift closure reports stored? (click to expand)

Answer : The fiscal drive of the online cash register provides for the storage of reports on the closure of a shift for a period of 30 calendar days in an uncorrected form.

Question #2 : Will a receipt received by email be legal when returning an item?

Answer : A cash register receipt in electronic form has equal validity as one printed at the online cash register; the information specified in the receipt must be reliable. Thus, a refund is made based on the electronic receipt.

What to do if you forgot to close your shift at the online checkout

Let's look at two situations in which a cashier may forget to close the cash register shift at the checkout.

Case 1. A regular store, the outlet was closed in a hurry, and the cash register was not turned off in the evening. In the morning the cashier came, and the cash register was blocked because they forgot to close the shift.

In this case, the violation is minor, since checks were not issued at the blocked cash register and no trading was carried out.

It is necessary to immediately close the shift and write an explanatory note to the tax authorities. In a free-form letter, inform that the cash register was blocked while the store was not open and checks were not issued. A similar case is described on the Federal Tax Service website, with a note that this is not a serious violation.

Case 2. A 24-hour store, the cashier missed the closing time of her shift. Checks were issued, although the fiscal drive was blocked.

In this case, it is also necessary to close the shift immediately. The explanatory note will contain information about the reasons for not closing the shift with a full description of the situation. Since “unaccounted” money has appeared in the cash register, it is necessary to generate a correction check.

Where to store checks

The legislation does not stipulate norms and special requirements for storing acquiring receipts. The entrepreneur chooses how and where to store receipts for reporting: in a small box, tin can or plastic container. The cash register paper on which slip receipts are printed is sensitive to light. Therefore, it is worth storing receipts under a tight lid.

You should not store receipts in paper envelopes, folders or textiles: there is a risk that the data may simply be erased over time. When the tax office needs the checks, the inspector may not accept them.

The best option would be to make additional photocopies. This ensures that the information remains on the fiscal document after a long period of storage. Copies should be made when the data on fiscal documents is clearly visible. If the storage period for slips has long expired, the receipts should be archived or destroyed.

Two weeks to think about it

It’s worth paying tribute: we have more or less learned to handle large purchases responsibly, we keep receipts, and check the product warranty.
Many people are well aware of their rights. For example, you can return not only a low-quality or defective item, but even a dress that you liked so much in the fitting room of the store, but at home, in front of the mirror, you suddenly realized: not mine. Within 14 days from the date of purchase, you can return it, asking for the entire amount paid back, or exchange it for another of any style, color or size (in case of a price difference, simply recalculate with the seller). True, there are some conditions. - The product can be returned if it has not been used, all its consumer properties, packaging, labels, tags have been preserved, -

explains the intricacies of the law
. - But you can return selected non-food products - we have had such a list for a long time; last year a new edition of the list was approved.
There are currently 33 products. For example, liquids for electronic steam generators, postage stamps, some types of building materials have been added... What is the algorithm of actions? We go to the store, write a statement, indicate the reason for the return and clearly formulate what we want: a refund or an exchange. By the way, they will return the entire amount to you in the form in which the payment took place: you paid with a card - you will receive it by bank transfer, in cash - this means that the money will be handed over to you. Moreover, if for some reason you do not have the receipt, the seller has no right to refuse. True, there are several nuances here too.

The Law “On the Protection of Consumer Rights” says: the absence of a receipt cannot serve as a basis for refusing to satisfy the buyer’s demands for a return of the purchase.