It became known that the Ministry of Finance does not consider it obligatory to use the KM-4 form “Journal of the cashier-operator” when registering transactions with cash register systems. How, in this case, to reflect operations that are carried out through cash register systems?

Economic entities are accustomed to the fact that when accounting for monetary settlements with the population when carrying out trade operations using cash registers, they must use the forms that are listed in Section. 1.1 Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”:

• KM-1 “Act on transferring the readings of summing cash counters to zeros and registering control counters of a cash register”;
• KM-2 “Act on taking readings from control and summing cash counters when handing over (sending) a cash register for repair and when returning it to the organization”;
• KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
• KM-4 “Journal of cashier-operator”;
• KM-5 “Logbook for recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator”;
• KM-6 “Certificate-report of cashier-operator”;
• KM-7 “Information on meter readings of cash register machines and the organization’s revenue”;
• KM-8 “Logbook for recording calls of technical specialists and recording work performed”;
• KM-9 “Act on checking cash in the cash register.”

The last form in this list is used to reflect the results of a sudden check of the actual availability of funds in the cash register of a trade organization or entrepreneur and is filled out by representatives of the controlling organization based on the results of the check. But the remaining forms during this check must be presented by the person being checked, first correctly filled out and executed.

So, the Letter of the Ministry of Finance of Russia dated September 16, 2016 No. 03‑01‑15/54413 states that, according to clause 1 of Art. 1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment”, the legislation of the Russian Federation on the use of cash register systems consists of this law and the normative regulations adopted in accordance with it legal acts.

Taking into account the fact that Resolution of the State Statistics Committee of Russia No. 132 is not a regulatory legal act adopted in accordance with Federal Law No. 54-FZ, it, according to financiers, does not apply to the legislation of the Russian Federation on the use of cash register systems and, therefore, is not subject to mandatory application.

It can be assumed that this clarification was caused precisely by the appearance in Federal Law No. 54-FZ of an indication of what regulations the legislation on CCP consists of. It is present in the new version of the law, which, on the basis of Federal Law dated July 3, 2016 No. 290-FZ, has been in force since July 15, 2016. There was no such provision in the previous edition.

It turns out that in order for a normative act to relate to the legislation on the application of cash registers, it must contain a reference to Federal Law No. 54-FZ. But in Resolution of the State Statistics Committee of Russia No. 132 there is no such reference.

So, is it no longer necessary to use the forms specified in the CCP? We need to figure it out.

In the previous edition of Federal Law No. 54-FZ in Art. 5 listed the responsibilities of organizations and individual entrepreneurs using CCP. One of these responsibilities was the provision, maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register systems. The law did not say what specific documentation we were talking about.

The new version of the law is even more stingy on this score. In the same article. 5 users are required to:

• provide to the tax authorities, upon their requests, information and (or) documents related to the use of cash registers, when they exercise control and supervision over the use of cash registers;
• provide officials of tax authorities, when exercising control and supervision over the use of cash registers, unhindered access to it and the fiscal storage, including using technical means, and provide these officials with documentation for them.

Again, it is not deciphered what refers to the mentioned documents and documentation.

The Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs” (it states that it was adopted in accordance with Federal Law No. 54-FZ) only talks about such a document as a cash register passport.

True, the Standard Rules for the Operation of Cash Registers when Carrying Out Cash Settlements with the Population (hereinafter referred to as the Standard Rules) have not lost force. Perhaps this is the most detailed document closest to the practical activities of taxpayers, which explains how to use cash registers from a fiscal point of view. And it even has a reference to the fact that it was adopted in accordance with the law regulating the use of cash registers, however, this refers to the law that was in force before the adoption of Federal Law No. 54-FZ.

The Model Rules, among other things, mention situations in which certain forms must be filled out and indicate which ones. These forms are given directly in the named document. However, instead of these forms, those named in Resolution of the State Statistics Committee of Russia No. 132 have been used in recent years (see letters of the Ministry of Taxes of Russia dated 08.27.1999 No. VG-6-16/685, Federal Tax Service of Russia dated 06.23.2014 No. ED-4 -2/11941).

But clause 3.4 of the Model Rules quite clearly states that the administration creates a cashier-operator book for the cash register, which must be laced, numbered and sealed with the signatures of the tax inspector, director and chief (senior) accountant of the enterprise and seal. That is (taking into account Resolution of the State Statistics Committee of Russia No. 132) we were, of course, talking about the KM-4 form (see Letter of the Ministry of Finance of Russia dated June 11, 2009 No. 03‑01‑15/6-311).

In addition, it is necessary to mention two more regulatory documents, which indicate that their implementation is regulated, in particular, by Federal Law No. 54-FZ:

Both of these documents, as well as Federal Law No. 54-FZ, establish that specialists of the territorial Federal Tax Service Inspectorate, when performing relevant government functions, have the right to request for inspection documentation from the inspected object related to the use of cash registers and accounting for funds (registration, re-registration, verification serviceability, repair, maintenance, replacement of software and hardware, commissioning, use, storage and decommissioning of cash registers, the progress of its registration of payment information and its storage).

And then they directly indicate that the number of documents being checked includes, in particular, the cashier-operator’s journal, an act on the return of money to buyers (clients) for unused cash receipts, a certificate-report of the cashier-operator, information about the readings of cash register counters cars and the organization's revenue. In other words, these are exactly the forms discussed in the Model Rules. But these forms themselves are not given in these administrative regulations; they also do not contain references to Resolution of the State Statistics Committee of Russia No. 132 or to other documents.

Of course, in connection with the upcoming widespread transition of taxpayers to the use of online cash registers, this documentation will likely lose much of its significance for tax authorities in terms of monitoring the use of cash registers. But there is no need to talk about its complete abolition, at least for now, especially since some, although not numerous, categories of taxpayers, even after 07/01/2017, will have the right to work on cash registers “in the old fashioned way”, that is, without transmitting fiscal data to tax authorities through operator. And they cannot avoid using the cashier-operator’s journal and other documents related to the use of cash register systems.

But another matter is in what form these documents should now be drawn up. And what is important here is not only the explanation of the Ministry of Finance that the forms given in Resolution of the State Statistics Committee of Russia No. 132 do not need to be used. By the way, this resolution, like many other similar documents adopted by the said department, became optional for application in connection with the adoption of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

According to paragraph 4 of Art. 9 of the said law, the forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official who is entrusted with maintaining accounting records. There is no obligation to use unified forms approved by Rosstat.

True, the Ministry of Finance in Information No. PZ-10/2012 indicated that the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory.

In this regard, the Federal Tax Service, in Letter No. ED-4-2/11941 dated June 23, 2014, explained that the Standard Instructions and Resolution of the State Statistics Committee of Russia No. 132 were developed in order to implement the provisions of the legislation on the use of cash register systems and on the basis of it. But now the Ministry of Finance has refuted this statement, at least to the extent that the mentioned resolution is based on federal legislation on cash register systems.

All of the above has led us to the following conclusion. The use of documents related to the use of cash register systems is necessary, and in the minimum composition that is defined in the Model Rules and the mentioned administrative regulations. But, in our opinion, the forms of these documents approved by any authorized body are currently not available.

Therefore, any person using CCP now has the right to develop their own primary documents related to the use of CCP, as long as they contain the mandatory details provided for in paragraph 2 of Art. 9 of Federal Law No. 402-FZ. At the same time, each economic entity has the right to decide for itself whether it should accept these primary documents in the form given in Resolution of the State Statistics Committee of Russia No. 132 (there is no prohibition on the use of unified forms in this capacity), especially since these documents must comply with the requirements for indicating information in them established by the Model Rules. Obviously, it is the unified forms that best meet the specified requirements.

Form KM-4 (Cashier-operator log)

Form KM-4 (Cashier-operator log)

Source/official document: Resolution of the State Statistics Committee No. 132 of December 25, 1998

Document's name: Form KM-4 "Journal of cashier-operator"
Format:.doc
Size: 54 kb

Form KM-4 cashier-operator journal was approved by Decree of the State Statistics Committee No. 132 of December 25, 1998 for recording cash payments when carrying out trade operations using cash registers. Letter of the Ministry of Finance No. 104 dated August 30, 1993 obliges all entrepreneurs who use cash register systems when making payments to customers to maintain this unified form of primary accounting documentation for recording trade transactions. A separate log is kept for each cash register, which is filled out after each working day or shift according to the Z-report data in chronological order. The journal allows you to determine at any time the readings of the summing counter, daily revenue, and the cash balance in the cash register.

The journal is registered with the tax authority before use. All pages in it are numbered, it must be stitched and certified by an inspector.

With the adoption of Law No. 290-FZ of July 3, 2016 on new requirements for cash registers, amendments to Law No. 54-FZ of May 22, 2003 on the use of cash registers and the transition to online cash registers, form KM-4:1 becomes optional for maintenance. You can read about this in letters from the Federal Tax Service of Russia No. ED-4-20/18059@ dated September 26, 2016 and the Ministry of Finance of the Russian Federation No. 03-01-15/37692 dated June 16, 2016 and No. 03-01-15/19821 dated April 4 2017. The bulk of entrepreneurs had to switch to using new or modernized cash register models, which transmits all information about settlements with customers online to the website of the fiscal data operator from July 1, 2017.

If you have not yet switched to an online cash register or have decided to continue keeping a journal using the KM-4 form for an online cash register, you can download the cashier-operator journal form.

Sample (example) of filling out the cashier-operator log

“The Journal of the Cashier-Operator” was approved by the State Statistics Committee on December 25, 1998 in Resolution No. 132 (hereinafter referred to as Resolution No. 132). This log is kept for each cash register used in calculations and is filled out daily. You can download the official form from the link below.

Official uniform KM-4

The form of the cashier-operator's journal, approved by the State Statistics Committee, is not mandatory for use. That is, as a general rule, it is necessary to keep such a journal, and this is provided for by the rules for operating cash registers, but companies and entrepreneurs can use their own forms for these purposes or modernize the official one. Such clarifications on cash documents were once given by the Ministry of Finance, and the Federal Tax Service brought them to the attention of taxpayers (Letter No. ED-4-20/18059@ dated September 26, 2016).

And if an organization (IP) has switched to online cash registers, then it is not obliged to use unified forms of documents for recording cash transactions No. KM1-KM9 (Letter of the Ministry of Finance dated August 23, 2017 N 03-01-15/54156).

Despite the fact that the official KM-4 form is not mandatory, and many taxpayers are already using online cash register systems with all their might, some organizations and individual entrepreneurs continue to use this form.

Download form KM-4

General rules for designing a cashier-operator's journal

Some of these rules are found directly in Decree No. 132. Here are the basic rules for making entries in the journal:

• the journal should be laced, numbered and signed by the tax authority, the manager and the chief accountant of the company; The journal is submitted to the tax authority before it begins to be filled in with actual data;
• entries in the journal are made daily in chronological order by the cashier working at the cash register;
• entries are made in ink or ballpoint pen;
• if there are erroneous entries, the corrections are certified by the signatures of the cashier, manager and chief accountant.

Such strict rules are necessary to ensure the accuracy of the data entered in the log.

The magazine can be divided into 2 parts: introductory and main.

The introductory part contains the following information:

• name of the company, its address, telephone number, name of the structural unit, OKPO codes, INN;
• information about the cash register (number, model, brand, type, class);
• application program used.

The main part states:

• period of opening and closing of the journal;
• person responsible for maintaining the journal;
• working day (date, shift) (column 1);
• department number and cashier's full name (columns 2, 3);
• number and readings of the control meter (columns 4, 5);
• readings of summing money counters at the beginning and end of a working day or shift (columns 6, 9);
• signatures of the cashier, administration representative or senior cashier (columns 7 - 8, 16 - 18);
• the amount of revenue per working day or shift (column 10);
• amounts of cash deposited at the end of the working day (shift) (column 11);
• number and amounts of non-cash payments (columns 12, 13);
• the amount of money returned to customers (column 15).

Entries in the main part are made on the basis of the Z-report, which is taken daily after finishing work on the cash register. The log entry totals must match the data in this report. In this case, the following control ratios must be observed in the journal:

• column 10 (revenue for the day) = column 9 (indicators at the end of the day) - column 6 (indicators at the beginning of the day);
• column 11 (cash payment) = column 10 (amount of revenue) - column 13 (non-cash payments) - column 15 (amount of refunds);
• column 14 = column 11 (cash payment) + column 13 (non-cash payments).

One of the most important documents when accounting for finances is journal of the cashier-operator of the unified form KM-4. Initially, registration is carried out with a tax organization, where the sheets are numbered and the journal is stitched. The last page is signed by the manager and accountant.

This journal records the amount of money that passed through the cashier’s machine during the accountant’s work; a record is created at the start and end of the change of cash register counter information.

How to fill out the cashier-operator log?

Do you need to perform operations with cash registers? Study the information on filling out the application - form according to KND 1110021.

Filling out the cashier-operator's journal (form KM-4)

So how do you fill out the KM-4 form?

• Information about the date (shift). Here 1 column is filled in, where the day, month and year of the report are indicated - these data are recorded in the cashier-operator's journal. It also happens that there are many reports for one date, then they are recorded in different lines with a single date.
• Department (division) number. 2 columns where the department number is recorded. Shift checks were issued to this department. If the cashier's device does not have a punching function, then the data is not filled in.
• Last name, first name, patronymic of the cashier. The third column indicates the full name of the person responsible for carrying out transactions at the cash register.
• Number of the main counter at the end of the shift. Column 4 records the Z-report number.
• Counter number that records the volume of data transfers per meter. Column 5 – here the data is taken from column 4.
• Financial counter sum data at the beginning of the shift. Column 6 indicates the accumulating tax at the start of the shift, which takes into account all amounts from the start of the machine’s operation. If another device is registered with a tax organization, then a payment must be made in the amount of 1 ruble 11 kopecks.
• Certified by the signature of the cashier or manager in the journal. The seventh and eighth columns are the affixing of signatures of these people. A person holding two positions simultaneously puts his signatures in both columns.
• Financial counter sum data at the end of the shift. Here in column 9 the same data specified in the previous sentence is indicated. The revenue for this shift is added to this figure from column 6. Accumulations are written off from the Z-report data.
• The amount of money in revenue. The tenth column includes data on profit per shift. The data from columns 11, 12 and 15 are summarized here.
• Cash delivery. Column 11 records cash revenue.
• Payment according to documents. Column 12 records the volume of payments by bank transfer in the KM-4 journal. If the device does not have this function, the column is not filled in. Column 13 records the number of non-cash payments.
• Total change volume. Column 14 records the amount of finance in cash and non-cash payments, minus returns.
• Total number of returns. Column 15 records this characteristic for the shift.
• Certification by cashier. In column 16, the person responsible for the cash register leaves his signature.

Cash register equipment, in accordance with current legislation, must be used in practice almost all entrepreneurs, regardless of their form of ownership. In what cases is this document necessary, and what is the procedure for its execution?

The need to fill out the cashier-operator log

The form of the journal was approved within the framework of Resolution of the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998. It received an alternative name - KM-4.

Organizations and individual entrepreneurs have the right self-management this accounting register, as well as control of the revenue that has been received. Resolution No. 132 provides for the document to be filled out by a specialist working at the cash register, serving customers through the use of a cash register.

The log is stored at head or senior accounting officer. Before the start of the next shift, it is given to the cashier. In it, the specialist records daily readings taken from the equipment.

Rules of conduct

The rules for maintaining and filling out paperwork are established independently by organizations and individual entrepreneurs. You can focus on the filling instructions that are established within the framework of Resolution No. 132.

Descriptions to the register contain information that data is entered into the document daily by the cashier. Entries are made using blue ink (ballpoint or ink pen). If the cashier was forced to make corrections to the document, they must be certified by the director and chief accountant.

Before using online cash registers, the magazine was numbered, laced, and registered with the federal tax service. When using web technologies, there is no need for the physical presence of this document, so registration is not mandatory.

Therefore, the rules and principles of working with the document are thought out independently by enterprise employees. In accordance with the instructions for completing the KM-4, completion should be carried out immediately after the cashier takes out the Z-report.

Filling procedure

The cashier who turns over the shift takes the corresponding report. His data is used in the process of registration of gr. 4 (serial number of the report) and gr. 5, (duplication). In gr. 6 displays the counter parameters, and in gr. 10 – revenue during the day. Page 1-3 contain information about the date, branch number, and full name of the cashier.

Filling out the document implies reflecting the basic readings of cash register counters at the beginning and end of the working day. For this purpose, after taking the Z-report (the main readings of the tape), columns 6 are filled in, respectively, containing data on the summarized parameters of cash counters at the beginning of the day, and 9, which includes information at the end of the day.

In this case, the difference between the second and first values ​​is revenue, information about which must be entered in column 10. All this data is confirmed by the signatures of the cashier, senior cashier (column 7) and administrator (column 8).

Column 11 is called “surrendered in cash”. It indicates the amount of revenue that was paid in cash. Column 12 contains information about the quantity. Column 13 – about payment according to documents. It should display the amount of sales on payment cards or other forms of documentation, and the number of relevant papers.

If there were no such operations, a dash is added. Column 14 is called “total passed.” It includes the total amount of revenue and is represented by the sum of lines 11 and 13.

The amount of funds that was provided for checks returned by customers is entered in column 15. The amount of revenue from cash register equipment is reduced by it. The same section indicates the amount of funds on cash receipts that were entered by mistake. Accordingly, in gr. 11 displays the amount of cash, from which the total value of the return and funds issued on the basis of documents is subtracted.

Checking the correctness and relevance of the entered data can be done quite simply. To do this, the readings from the Z-report (columns 10 and 14) are compared, as well as the total values ​​on pages 11-12 minus page 15. In practice, it is customary to use the following formulas for checking:

gr. 11 = gr. 10 – gr. 13 – gr. 15

gr. 14 = gr. 11 + gr. 13

gr. 10 = gr. 9 – gr. 6

Storage procedure and period

The log is stored at the user's location where the cash register equipment is installed. This is done throughout the entire service life of the cash register. The document is presented on the basis of the relevant requirement of the inspection body.

The accounting journal for previous years must be stored at the enterprise or at the individual entrepreneur within 5 years from the expiration of the reporting period. When this period expires, a special commission must be convened. In this case, documents are destroyed. The head of the enterprise draws up an act, which subsequently requires certification by the signatures of the commission members.

Replacing the magazine

If the free pages of the journal run out, data about this is reported to the tax office along with the registration of a new document. Responsibility for organizing this procedure may lie with any authorized employee acting on behalf of the general director.

The main thing is that he has with him a power of attorney that has been certified by a notary. Entries in the process of maintaining a new journal begin in the order that was present in the previous document. The balance values ​​are transferred to the new document. Their change itself is carried out at the end of the year, but this process is not mandatory.

Alteration

If a document requires changes, they must be previously and in fact agreed upon with all persons participating in the certification. Responsible employees must sign the records and also make a confirmation stamp.

The key condition under which changes and corrections will be taken into account is the presence of the “correctly corrected” mark. If the innovations are minor, corrections can be made using office tools.

If only a few lines need correction, they can be crossed out. Between them is indicated correct entry. It is important to maintain the chronology of records and not create obstacles to identifying cash flow.

There are no sanctions from tax authorities for such actions, so there is no need to be afraid of such events. On the contrary, entering incorrect data may result in fines.

Fines and liability

Currently, the only measure of bringing to responsibility for the absence of a document or its irrational maintenance is assignment of tax liability. The regulation on this issue is:

It spells out the extent of responsibility for gross non-compliance with the standards for accounting for income and expenses. The entrepreneur will be required to pay a fine for the following violations:

• lack of primary documentation;
• failure to use invoices;
• lack of accounting and tax registers;
• incorrect reflection of transactions involving money, tangible assets, intangible assets, and financial investments.

If a gross violation occurred within one period, the fine is 10,000 rubles. If this happened over more than one tax period, the penalty will be 30,000 rubles.

Log registration

After purchasing a cash register, each entrepreneur must officially certify and register the journal. To complete this procedure, you need to submit an application to the tax service and an agreement with the center that provides support for the device.

You will also need a vehicle registration certificate, a log, and a power of attorney for the person who is the applicant. If a new journal is being registered, an application for replacement of the Z-report, journal, registration card, and power of attorney will be required.

Cashier-operator journal for online cash register

From January 1, 2013, the use of unified templates for primary accounting documentation ceased to be mandatory. Information about this is contained in Information of the Ministry of Finance of Russia No. PZ-10/2012. The exception is the primary forms of accounting documentation, which are established by authorized structures in accordance with federal law.

Along with this, the KM-4 form does not represent a cash document, but a sheet for recording financial settlements that involve the use of cash register equipment. Therefore, its use in practice is not mandatory. The company may use this document only at its own request to simplify operations. The Ministry of Finance adheres to a similar position, as reflected in Letter of the Ministry of Finance No. 03-01-15/3482 dated January 25, 2017.

Thus, the journal is an important document, but for some time now the obligation to maintain it has been canceled. However, entrepreneurs can conduct them at will and develop the forms themselves.

Additional information on the cashier-operator's log is presented in the video below.