How to store checks from the banking terminal. Do I need to store cash receipt checkup. Do I need to store checks on acquiring

On the storage of terminal slips. Weranny documents during the period established by law, but at least five years. Read the information in the article.

Question:Check on a plastic card (slip) from the terminal must be stored. - Is it for each buyer? And if there are 100-200 people per day, anyway? Or final per day?

Answer:Yes, it is necessary to store slick for each buyer. Since each slider fixes the fact of the commissioning operation.

In accordance with the requirements of the Order of the Ministry of Culture of Russia of 08/25/2010 No. 558:

for primary accounting documents and applications for them, fixed the fact of committing a business operationand were the foundation for accounting records (cash documents and books, bank documents, the roots of bank check books, orders, tables, notifications of banks and translation requirements, acts of admission, delivery, write off property and materials, receipts, overhead and advance reports, correspondence and Dr.) The shelf life of 5 years, subject to the inspection (revision) (clause 362 of the Order of the Ministry of Culture of Russia No. 558).

the calculation of the specified storage period of documents on paper and electronic media is made from January 1 of the year, following the year of the end of them with his office production (paragraph 1.4 of the Order of the Ministry of Culture of Russia No. 558).

Thus, the minimum shelf life of terminal checks (Slip) is 5 years, counting from the first of January the year following the commission of the commission.

The shelf life of slips should also be registered in the accordion agreement(See what is written in your contract: usually it is 3 years). During this time, the Equiler has the right to request originals or copies of primary operations on operations committed using payment cards.

Along with this responsibility for violation of the plugs of slips is not established. Slip is a document confirming only the operation using a payment card. It is a cash check, confirms the fact of selling goods, providing services, receiving (refund) of funds. Information about punched checks are submitted to the tax in real time.

For what period, the organization is obliged to keep accounting (tax) documents

Keep documents during the period established by law, but at least five years.

The storage time of the primary documents is established in the Tax Code of the Russian Federation, the Law of December 6, 2011 No. 402-FZ, as well as in the list approved by the Order of the Ministry of Culture of Russia of August 25, 2010 No. 558.

Similar explanations are in the letter of the Ministry of Finance of Russia of July 22, 2013 No. 03-02-07 / 2/28610 (brought to the attention of tax inspections by letter of the Federal Tax Service of Russia of August 15, 2013 No. AC-4-3 / 14759).

Thus, not to be punished for violation of the rules established by law of December 6, 2011 No. 402-FZ, keep tax returns, calculations, registers and other documents at least five years. Longer - only those for whom legislation has a longer period.

Packed in sealed bags of copies of used strict reporting (roots), confirming the amounts of cash received, keep at least five years. After this time is over and will take at least one month from the date of the last inventory, the copies of the used forms can be destroyed on the basis of an act of their write-off. Such rules are established in paragraph 19 of the Regulation approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

How to work with a cash register

Start shift

Before starting work, cashier-operational needs to be issued:
- keys to the cash booth;
- keys to the cash machine drive and from the money drawer;
- the necessary consumables (check and control tape, tape for the printing device, cleaning products, etc.);
- Excuse coin and bills.

Before accepting payment from the buyer, form a report on opening a shift. Cashier will automatically send this report to the fiscal data operator. With a positive check, the CCT will receive confirmation. After that, you can proceed to calculations with buyers.

End of shift

Report on the closure of work shift to form no later than 24 hours after it starts. If more than 24 hours after the opening of the shift, the cash receipt will fail to break. At the end of the shift prior to the arrival of the collector:
- Form a report on the closing shift to the CCT. Online CCT 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 out the revenue to the eldest (main) cashier. If the organization is small (with one or two operating cash desks), the cashier operating officer gives money directly to the collectionator. 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

Rules for storing CCM checks, as well as other primary documents and accounting registers established by paragraph 1 of Art. 29 of the Law "On Account" of 06.12.2011 No. 402-FZ.

However, it will not be able to store cash checks in itself in cash when calculating in cash, the company will not be able to. After all, according to paragraph 1 of Art. 2 of the Law "On Application of the CCP" from 05/22/2003 No. 54-FZ, they should be issued to the buyer at the time of the calculation for the product or service.

Therefore, the question of how to store checks by CCM to the recipient of money, does not even arise here.

The company may keep a report on the closing of a shift, shot at the end of the day. He surrenders to the company's accounting or senior cashier (if there is several CASS in the enterprise). And the seller also retains information about punched checks in the CCT fiscal drive. It must be stored within 5 years from the date of the end of use.

But the "incoming" checks (applied, for example, to the advance reports of employees) to keep accounting, as they confirm the cost of the company for accounting and tax accounting purposes.

Should the enterprise keep checks during acquiring?

Escaring is a calculation using a plastic payment card. In this case, the company issues the buyer of Slip Check. After that, the cashier prints and leaves one more slip-check. These checks are confirming a transaction or failure. If the password is not required to carry out the transaction, the slip check must be signed by the buyer and the cashier. These slips checks and need to be stored during the entire period established by the Accidental Accident.

At the end of the working day, the company binds to the Equiler Bank and transmits it an electronic report formed by the POS terminal and reflecting each past operation.

In addition, according to paragraph 2 of Art. 5 of Law No. 54-FZ, in the implementation of settlements using electronic payments, the seller must enter information on the calculation amount into the cash register.

About the application of online cash desks, find out.

How should Slip Checks and Cash Documents in Accounting?

The storage order of checks in the legislation is not registered, so the company may approve it independently, guided by considerations:

preservation of documents;
preventing unauthorized access of unauthorized persons;
the impossibility of making corrections;
the full readability of the entire information specified in the check, after 6 months from the date of operation (paragraph 8 of Article 4.7 of Law No. 54-FZ).

According to paragraph 362 of section 4.1 of the Order of the Ministry of Culture of Russia of August 25, 2010 No. 558, cash documents should be kept in accounting nether.

The shelf life of documents compiled under the acquiring contract (in particular, slip-checks) is determined in the contract itself. It is usually equal to 5 years.

Full list of types of accounting documents and their storage time can be found.

According to Art. 15.11 Code of Administrative Offenses of the RF, non-compliance with the rules for storing primary documents, is recognized as a gross violation of accounting rules and may cause an imposition of a penalty in the amount of from 5,000 to 10,000 rubles.

And what is the procedure for the elimination of documents whose storage period has already expired, you will learn from the article "Destruction of documents with expired storage terms (act)".

RESULTS

The duty to keep the primacy, including checks KKM, is entrusted with the legislation. Accounting should ensure the safety and readability of checks.

Banks are increasingly promoting non-cash payment services that allow you to pay for a particular product in the store with a bank card.

For the client it is very convenient, because you can not cash the means, but spend them directly from the card.

This procedure is called acquiring and there are some rules as they need to use for organizations.

Not once, the buyer could notice that the seller prints two checks, one of which leaves himself for reporting. In this article, consider the storage of slip checks, for which they are used and what the seller must know.

Execution of the payment procedure from the Card through the terminal

First of all, it is necessary to understand that it is an acquiring from the side of the user.

There is an algorithm according to which there is a write-off of funds from the Customer Card and, according to the results of the enrollment of them on the account of the payment terminal owner. The same procedure can be described in several actions:

the seller holds a card in the POS terminal, which will be read information from a magnetic tape or chip (it depends on the type of card issued by the Bank);
the owner's data are processed and to confirm the operation you need to enter a PIN code;
from the buyer's card account, the requested amount of funds will be written off;
the terminal prints several check copies, one for a bank, client and seller.

As can be seen according to the algorithm, to successfully execute the request, a stable connection with the bank will be required.

What laws regulate the concept of acquiring?

To find out the answer to the question, whether to keep checks on acquiring, consider the laws that regulate it.

The fact is that legislative acts that need to regulate similar issues were made in the distance of 2003 (# 54 FZ).

This document describes the rules for the use of cash registers (CCM), but it does not have a word about those purchases that are performed through cashless payments.

To clarify the situation, the amendments and new laws were adopted (namely, the FZ # 290 dated 03.07.2016), according to which the seller must maintain checks if sold in one of the ways is:

goods or services in ordinary and online stores;
awarding the winner of any type of lottery;
electronic payment through the mobile application on the smartphone;
ordering paid content, including games, books, videos, and so on.

The acquiring falls under the action of this law, which means the answer to the question whether the accuming checks should be positive.

Now consider what period of time the checks should be saved, after payment by the client with a plastic card through the POS terminal in 2018.

How long do you need to store checks after payment?

To answer this question, you need to see the current laws. In the Federal Law # 470, which was adopted on 06/23/2007, it was written that the storage time of all cash checks confirming the payment of goods or services is 5 years.

But there are no accurate definitions of how much to store checks by acquiring, so we will use the general rules for all types of calculated operations.

In the same law it is written that the storage time of any checks that can confirm the payment of one or another product are set within 3 years. It is important to note that checklines must be transferred to the bank for three days after the request.

The methods of storage of checks Each organization chooses, based on its capabilities, since as such general rules how to store checks for acquiring.

When choosing a method, it is important to take into account the fact that cash paper is very sensitive to light and over time all information can simply disappear from the document. It is impossible to allow it because checks will be considered unsuitable and when requesting a bank may be unpleasant consequences for the organization.

In most cases, banks can request in the first three months after payment checks, so after this period they can be transferred to the archive and stored there.

Why do I need to store payment documents?

Keeping checks - the obligation of an enterprise that will help to avoid proceedings with the Bank in the event of force majeure. Main reasons:

reporting loss drawn up for the tax service in the form z;
maintaining the company's accounting;
to regulate disputes that may arise between the client and the seller;
compliance with the requirements of the Client about the return of funds spent on the purchase of goods;
to confirm the successful payment for goods or services.

It is important to understand that the Bank has the right to demand reporting from customers with whom agreements for acquiring services were concluded. According to the regulations, the firm is obliged to provide Checks to the Bank within 3 business days.

Where to store checks on acquiring chooses the organization itself, because there are no additional requirements for this. The main thing is that the documents are readable and are not corrupted.

Bank requirement - transfer checks

Verification of data on the past operations through the POS terminal is carried out daily.

In some cases, the Bank may request implicit checks about some operations, which caused suspicion. Such measures help reveal the fact of fraudulent actions by the buyer.

A specific action algorithm is drawn up to send data to the Bank:

received notice from the bank with the requirement to provide checks for certain transactions;
determination of the desired checks from the archive and drawing up their inventory. In some cases, certified copies may be required if the slips have lost readability and burned out the paint;
all documents are folded into a separate folder (with the attachment of them inventory) and sent to the bank separation by the courier;
after receiving the package, the responsible employee of the bank must put his signature on the species of slips

If the documents are well readable, then the organization of additional issues should not arise. Whether a cash receipt is needed by acquiring - definitely yes.

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