Storage of slips on slot machines. Should a cash check check for acquiring. Accounting wiring characteristic of acquiring

Associated with a number of organizational issues, one of which: how to store checks on acquiring. The current legislation suggests that any purchase, no matter how it has been implemented, must be recorded by the registered CCT. And the check should be printed on it. Payment by bank cards should pass similarly to cash payments.

However, in order to avoid dual taxation, it is important to divide payments and pay for bank cards in such a way that you can form a separate Z-report. This approach will also make it possible to simplify accounting operations.

Slip Chek Collection

According to the existing regulations, slips on paper must be submitted to a credit and financial organization no later than the 10th banking day since the transaction is passed. At the same time, the results should be checked daily. This is done at the end of the cash day.

Slips on paper must be transmitted to a credit and financial organization no later than the 10th banking day since the transaction is passed.

All documentation that was formed in the outlet is transmitted in the prescribed manner in the company's accounting. Blank support must contain the following information:

• The name of the trading point (if there are several of them).
• Date of formation.
• Personal data.

Preservation of documents

The law stipulates certain dates for the storage of documentation for the acquiring. They make up three years. To eliminate risks associated with the loss of documents, the procedure for storing and sending checks that fix the fact of payment on a credit card has established regulations.

The duration of the storage of acquiring documentation is three years.

How to gravate checks on acquiring, the organization itself determines. It should be noted that the materials that are used for printing them are sensitive to light. Keep checks in such a way that they do not interfere. Otherwise, the documentation may be considered unsuitable or lost. And this may be fraught with unpleasant consequences.

And again the question: how to store slips by acquiring to avoid this? In this case, the use of a low container or box can be convenient. This will not only avoid damage, but also help to systematize storage.

Since the likelihood of a request from bank-paruli, three months later decreases sharply, documents can be translated into the archive.

Document request

Throughout the entire period of the Equiler's contractual relationships, it is entitled to ask for a request to present primary documents confirming the fact of transaction using bank cards. It can be:

• Originals.
• Copies.
• Written explanations explaining the operation.

For this, the Bank sends a request to the trade enterprise, which sets out the entire list of the documentation of interest.

The period of execution of the Bank's claims is three working days from the date of request. This period is more than enough if the document flow in the company is well systematized. If the documents are not submitted, the Bank has the right to require compensation to the amounts equivalent to the amounts specified in the request.

The deadline for storing cash documents differs from such terms established for another documentation of the enterprise. From this article you will learn how much to store cash documents.

What documents are cash regulations

In 2019, cash transactions are accompanied by the design of the following documents:

• PKO (receipt of the cash order) is a document that is discharged when cash (DS) is received at the cashier. It is possible to draw up one cash order per day if the cash receipt is issued by the cashier check (in the presence of the cash register) or the strict reporting letter (BSO).
• RKO (Expendable Cash Order) is a document that is discharged when spending DS from the box office. The cashier after identifying the identity of the recipient of cash at the passport presented to them or another document certifying the person, issues money on the RTO, signed by the chief accountant. The head signs RKO only if there is no chief accountant in the state of the organization (accountant). Cash book - a document that reflects all the parishes and costs of DS. At the end of the shift, the cashier must be formed a cash book, remove the balance of DS and recalculate it. This document is not filled only in the case when during the day there was no DS movement.
• Cash book - a document that reflects all the parishes and costs of DS. At the end of the shift, the cashier must be formed a cash book, remove the balance of DS and recalculate it. This document is not filled only in the case when during the day there was no DS movement.
• The accounting book is a document that is formed only when there are several cashiers in the enterprise, and it serves to reflect the transfer of DS from the senior cashier younger. The data in the book is reflected during the shift and are assigned to both parties.
• Payment and settlement payments - they are compiled for the implementation of payments to employees (wages, scholarships, etc.).

All of the above documents can be carried out both on paper and on electronic media.

IMPORTANT! Strictly speaking, from this list to cash documents include only profitable and expenditure checks (clause 4.1 of the instructions of the Bank of Russia from 11.03.2014 No. 3210-y). The rest of the above documents are not related to cash documents, although they are used in the design of cash transactions.

NOTE! Individual entrepreneurs who keep records of income and expenses or physical indicators characterizing a certain type of business activity may not issue cash documents and cash books (PP. 4.1, 4.6 of the instructions of the Bank of Russia from 11.03.2014 No. 3210-y).

About the need to comply with cash discipline read in the article "Does your cash discipline in order?" .

How many years to keep cash documents

Accounting and tax legislation have different points of view on the time of storage of cash documents.

Tax legislation (sub. 8, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation) suggests that documents with a reflection of accounting and tax accounting should be stored for 4 years. The same time limits are established for documents that reflect the income and expenses of the enterprise.

If there is two to three checks per day on the company, then the problem of their safety is practically absent. Other situation among those companies that consume several cash rolls per day. With such a productivity for five years established by the legislation on the storage of cash registers, a considerable amount of waste paper can accumulate. Is there a way to get rid of her quickly without causing anger of officials?

Contradictions of officials

Check-cash tapes must be stored at least five years, such a period is established in clause 11 "Provisions for the use of cash registers in the implementation of cash settlements with the population" (approved. Decree of the government of July 30, 1993 No. 745, hereinafter - the situation) . However, is it possible to cut this period and get rid of the tape early? After all, there are also companies that include several stores, in connection with which the number of spent checks is great. For the storage of cash "rolls" they will need no smaller warehouses than for products. However, the financiers still insist that the shelf life is at least five years (the letter of the Ministry of Finance dated December 27, 2004 No. 03-01-10 / 6-219). Probably, officials completely forgot about their recommendations. Indeed, in the typical rules for the operation of the control and cash machines, which they themselves approved, it is written that the used tapes are stored in a sealed form in accounting within 15 days after holding and signing the results of the last inventory (clause 6.4 of the standard rules, approved. Ministry of Finance dated August 30, 1993 No. 104). The same opinion financiers expressed in a letter dated April 3, 2001 No. 16-00-14 / 155.

In turn, the very inventory of property, after which (after 15 days), you can get rid of the "control", the firm should be carried out regularly. There are cases where its implementation is necessarily, for example, before drawing up annual accounting reporting (Article 12 of the Law of November 21, 1996 No. 129-FZ). So, if, for example, the control tape ended in December, and the inventory takes place at the end of the year, it should be stored tape until mid-January next year. The January "Leave" will stay in accounting for about one year. The term, of course, is rather big, but still not five years.

There is another way to reduce the storage time of the cash tape. The fact is that trade organizations usually carry out planned inventories at least once a month (for the first number), as a last resort - once a quarter. And since the results of the audit are approved by the head of the organization within a month after it, then, therefore, the life of the used ribbon is a maximum of two months. Thus, the company must independently decide, take care of the used cash register for five years or limit its storage of the nearest inventory - an annual, quarterly, monthly one. However, what is the likelihood that inspectors will take the position of the company and everything will cost without disagreement?

In terms of legality

For the "improper storage of information on cash transactions in the fiscal memory of the cash register and on control tapes", officials from the State Interdepartmental Expert Commission on the CCM (GMEK) tried to legitimize the penalty of thirty-five thousand rubles. However, their attempts were not crowned with success, because in the law on CCM of May 22, 2003 No. 54-ФЗ article about liability for the incomplete "checkpie".

The lack of cash tape is not a tax offense. The fact is that in Article 120 of the Tax Code it is indicated that "a gross violation of the rules for accounting for income, costs and objects of taxation is the lack of primary accounting documents." If the lack of "primary" did not led to underestimation tax base, the firm can be fined by 5000 rubles (paragraph 1 of Art. 120 NK). Neither the cash register tape nor the Z-report to the primary accounting documents cannot be attributed. The judges follow the same opinion (the decision of the FAS of the Ural District of January 3, 2002 No. F09-3224 / 01-AK). The document is primary if it contains mandatory details or is compiled in the form from the album of the unified forms (clause 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ). The list of such forms was approved by the Resolutions of the State Statistics Committee No. 132 of December 25, 1998 and No. 88 of August 18, 1998, and there is no cash tape or Z-report, only a cashier-operator magazine is approved as the form of primary documentation.

Experts of the Magazine "Calculation" note that tax authorities may try to finf by the company on the basis of Article 126 of the Tax Code - for "failure to submit to the tax authorities of documents and (or) other information provided for by the Code and other acts of tax and fees legislation." The size of the sanction is fifty rubles for each document. However, the legislation on taxes and fees is not established the obligation of the taxpayer to submit "Checks" and Z-reports, and the provision on the use of cash registers to the law on taxes and the fees does not have a relationship. Consequently, the tax authorities are not entitled to punish the company. The judges are adhered to a similar position (the decision of the FAS of the Ural District of January 3, 2002 No. F09-3224 / 01-AK).

But administrative responsibility to the director of the company for the absence of tapes, most likely not to avoid. After all, it is he who is responsible for storing the credentials (paragraph 11 of the Regulation). The legislation provides for sanction for officials for violation of the timing and storage order - from 2000 to 3000 rubles (Art. 15.11 of the Code of Administrative Offenses).

Towards progress

IP on UNVD (a single tax on imputed income), from July 1, installed online cash desk. Is it necessary to save checks (z-reports) and what is the shelf life.

Question:IP on UNVD, since first of July installed online cashier. Is it necessary to save checks (z-reports) and what is the shelf life.

Answer:For the purposes of compliance with the requirements of part 1 of article 29 of the Law of December 6, 2011 No. 402-FZ, only checks should be kept. Since the check is the primary document. The minimum shelf life of checks is 5 years (part 1 of article 29 of the Law of December 6, 2011 No. 402-FZ).

Store the CCT change report in printed form not necessarily. The shift opening report can be stored in electronic form in the memory of the fiscal drive. This is established by Art. 4.1 Rules of the Federal Law of 05/22/03 No. 54-FZ.

Justification

How to work with a cash register

Calculations with buyers

When calculating each buyer, the cashier operator must:
- determine the final amount of the purchase by the testimony of the cash transmission indicator and call it to the buyer;
- get money, clearly name their sum and put this money separately in sight of the buyer;
- to carry out an operation through an online CCT to the amount received;
- Name the sum of the delivery and give it to the buyer along with a check or a shampoo strict reporting.

Check or Strict Reporting Blank:

1) on paper. That is, print the document to the CCT;

2) and (or) in electronic form. Document on the CCP do not print, but switched to the subscriber number or the buyer's email address. This is possible if the buyer provided such information before the calculation.

If the buyer did not report until the calculation that he needed an electronic check, you do not have to execute it.

Glavbukh advises: Challenge the fiscal data operator to send an electronic check to the buyer

Push such a condition in the contract for the processing of fiscal data. Then you will not need to install additional equipment or programs for sending electronic checks to customers. For you, this will make a fiscal data statement. The main thing is to correctly enter the phone number or the buyer's e-mail when making a cash check.

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 store documents in electronic form

Accounting documents The organization has the right to store in electronic form. Explanation is simple.

According to the legislation on accounting, primary and summary credentials can be made on paper or electronically (part 5, Article 9 of the Law of December 6, 2011 No. 402-FZ). Tax accounting registers can also be conducted on paper, electronically and (or) on any machine media (). Finally, tax declarations (calculations) can be, and in some cases it is necessary to donate in electronic form ().

And since the primary, documents of accounting and tax accounting, as well as tax declarations (calculations), can be made in electronic form, then they can be stored in the same format. It is not necessary to print. The only condition - such documents must be certified by the entire rules of the electronic signature.

There are similar conclusions in the letters of the Ministry of Finance of Russia of August 22, 2012 No. 03-02-07 / 1-202 and July 24, 2008 No. 03-02-07 / 1-314.

At the request of the controlling departments, including the tax inspection, copies of the electronic documents will have to be printed and assured themselves before convering to check (clause 1 of article 252, paragraph 1 of Art. 93 of the Tax Code of the Russian Federation). This conclusion is based on the provisions of part 6 of article 9 of the Law of December 6, 2011 No. 402-FZ, articles and the Tax Code of the Russian Federation.

To organize storage of documents in electronic form, apply the provision approved by the Ministry of Finance of the USSR from July 29, 1983 No. 105 (in terms of not contradicting legislation), and the rules approved. Do so before approval federal Standard Accounting establishing requirements for documents and document flow in accounting. This is stated in the information of the Ministry of Finance of Russia No. PZ-13/2015.

In particular, to transfer text electronic documents to storing the organization's archive in PDF / a format. Also at least once every five years, check in what condition are the carriers of electronic documents and whether the documents themselves can be played. These are the requirements of paragraphs and 2.32 rules approved by the Order of the Ministry of Culture of Russia of March 31, 2015 No. 526.

Can I go to the archive electronic documents

Yes, you can.

The archive of the organization can be formed on electronic media. Therefore, if you store documents in electronic form, then create an electronic archive. The procedure for the archive of electronic documents is given in paragraphs 2.30-2.35 of the Rules approved by the Order of the Ministry of Culture of Russia of March 31, 2015 No. 526.

The electronic documents of the Organization will be archived only after they cease to be used in operational work. To select documents on electronic media, create an expert commission. When selecting electronic documents, which are transferred to archival storage, the expert commission is guided by the following criteria:

1) significance, completeness (completion) of documents;

2) authenticity (completeness and accuracy) of documents;

3) No duplication of information in the documents.

What documents to execute when working with CCP

What primary documents can be abandoned from online CCT

When working with an online CCT, it is not necessary to apply forms approved by the Resolution of the State Statistics Committee of Russia of December 25, 1998 No. 132. The fact is that fiscal data that enter the Tax Inspectorate with an online CCT completely replace information from the molds km-1, km-2, km-3, km-4, km-5, km-6, km-7 , Km-8, km-9. Such explanations - in the letter of the Ministry of Finance of Russia of September 16, 2016 No. 03-01-15 / 54413 (brought to tax inspections

Under VAT income tax Taxable base Full revenue, including commission Bank income (revenue from VAT) Minus Commission Bank Date of determination of the base Date of transition of goods to the customer to the property Date of the goods to the ownership of the buyer at USN "revenues" "Revenues - Costs" Taxable base in the "Revenues" section turns on all revenues Commission for the according turns on in "Expenditures" Date of defining the base Date of receipt of funds on the R / s Date of funds for funds on the R / S Return of the Goods when completing it if the goods have been acquired for cashless payments, then when it Return funds should go to the buyer back to the card. Documents that the buyer must provide the seller:

• Passport;
• Plastic card;
• Statement.

Only the card owner can contact the return.

Escaring: Regulatory framework, accounting and registration of operations

Typical rules, and in column 12 - the number of checks for which non-cash payments (letters of the UFNS of Russia in Moscow dated January 20, 2011 No. 17-15 / 4707, from 28.03.2005 No. 22-12 / 19995). cash in the event of a return of goods paid by using a payment card through banking Terminalmay be settled by the Acquiring Treaty (see also a letter to the Federal Tax Service of Russia in G.

Moscow of September 15, 2008 N 22-12 / 087134). 2. Accounting in accounting Revenue from the sale of products and goods, adventures related to the performance of work, the provision of services (including paid using banking terminals) (hereinafter - revenue from sales), is an income from conventional activities ( .

Acquiring operations: documentary and accounting

The provisions of the Bank of Russia dated December 24, 2004 N 266-P "On the emission of payment cards and on operations performed with their use" (hereinafter referred to as the provision N 266-P) acquiring is called by credit institutions (accuirers) of settlements with trade organizations (services) Operations committed using payment cards. According to paragraph 1 of Art. 1.2 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic payments" (hereinafter - the law N 54-FZ) of the cash register (hereinafter also - CCT) applied in the territory Russian Federation In compulsory, by all organizations and individual entrepreneurs in the exercise of settlements, except in cases established by this federal law.

Procedure for working with documents with cards

At the same time in the Z-report, the amounts paid by cash and on the cards will be reflected separately, which will greatly facilitate their accounting and will avoid double taxation. Documents issued by paying by cards should be sent and stored according to a clearly defined, procedure for eliminating the loss of documents, reducing labor costs, analysis and processing of documents, timely provision of copies of documents at the request of the bank, reduce the risks of financial losses when working with controversial transactions.
Sending documents Paper slips should be saved (provided) to the bank no later than the tenth working day on the date of operation. The reconciliation of the results should be made on the day of operations (daily at the end of the working day).

Reflect the acquiring in accounting postings

Commission acceptance: DT 91 - CT 60 - 4500 Example 2. Revenue from transactions on plastic cards Received the next day or later in this case, 57 "Translations on the way" is applied. See also Article: → "Account 57: Translations on the way. Example, wiring.

Attention

The reversed funds of OOO "Triumph" for January 25, 2017 amounted to 100,000 rubles, incl. 60000 - non-cash payments. According to the Agreement with the Bank of the Equiler, the remedied funds enter the organization the next day, after receiving the electronic journal.

The Commission is 1.8%. In Accounting LLC "Triumph" for January 25, 2017 there will be wiring:

• Accounting non-cash revenue:

Dt 62 - CT 90.1- 600000 rub.

• Accounting Cash Revenue:

Dt 50 - CT 90.1 - 40 000 rub.

• Accounting for VAT on non-cash settlements:

Dt 90.3 - CT 68 - 9152,54 rub.

Features of Accounting and Tax Accounting

An account plan) provides for account 57 "Translations on the way". The payment of payment, which are produced through the banking terminal, but which have not yet been received from the bank to the Organization's current account, are recorded on the account 57. Incidentally, the organization's accounting operations related to the implementation The goods (services) paid by buyers (clients) through the banking terminal can be reflected by the following records (the basis is the instruction on the application of the account plan approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 N 94N): Debit 62 Credit 90, subaccount "Revenue" - Revenue reflected from the sale of goods (services); Debit 57 Credit 62- Reflects payment through a bank terminal; Debit 51 Credit 57- on the current account is credited to the amount paid through the banking terminal; Debit 76 Credit 57- held by the Bank's Commission; Debit 91, subaccount " Other expenses »Credit 76- is reflected in the Bank's Commission as part of other expenses.

Acquiring in the life of an accountant

After three months from the date of the operation, checks can be transferred to the archive, because The probability of obtaining the request specified documents is sharply reduced by the expiration of this period. Withdrawing documents during the entire term of the contract, the Bank-the Equiler has the right to request originals or copies of primary documents on operations committed using payment cards, as well as a written statement with the presentation of the circumstances of the operation in the outlet.
At the same time, the bank is obliged to send a written request to the company indicating the type of documents requested and their preparation. The company is obliged to provide the requested documents within three working days from the date of receipt of the request.
With a proper document flow, it is not difficult to fulfill this requirement.

Accounting for acquiring operations in "1C: Accounting 8"

Important

Typical wiring by acquiring Consider on the examples. Wirings for sale through a bank terminal Example of wiring: under the terms of the contract, LLC Codex undertakes to pay the Bank to the Equile Commission in the amount of 2.3% of the amount of the goods paid by payment cards.

According to the control tape, in the Production network of Codex LLC, buyers calculated the card in the amount of 67,000 rubles, VAT 10 220 rubles. In the account of the Codex LLC, these operations should be reflected in this way: DT CT Description The amount of document 62 90/1 revenue from the sale of buyers, calculated payment cards 67,000 rubles.

control tape POS terminal 90/3 68 VAT VAT from the amount of the implementation of cashless payment 10 220 rubles. Control tape POS-terminal 57 62 Transfer to the bank of an e-magazine with information on payment by bank cards 67 000 rubles.

Documents decorated at the point of sale should be transferred to the accounting department in accordance with the transfer plan, in the form of "Bonderlak" with an indication of the sales point (if the company has a network of outlets), dates of formation and responsible performer. Storage of documents in accordance with the terms of the Accrawing Agreement, the company is obliged to store documents and information related to operations (reports, customer receipts in obtaining goods, etc.), for three years from the date of operation, in a place ensuring the security and safety of the documentation .

For storage of slips and trading checks, it is convenient to use a low box (as an option cover from a standard A4 paper box), placing the lumps horizontally in a standing position. If there are several outlets from the company, then every day can be separated by the bookmark.

Primary documents at acquiring

Therefore, when making calculations with buyers (clients) using payment cards, the Seller's organization (performer) is mandatory apply to the CCT with the issuance of a cash check buyer or a form of strict reporting (paragraph 2 of Article 1.2 of the Law N 54-FZ, see also letters of the Ministry of Finance Russia of 20.11.2013 No. 03-01-15 / 49854, the Federal Tax Service of Russia dated December 31, 2013 N EF-4-2 / \u200b\u200b23721, from 01.02.2012 N AC-4-2 / \u200b\u200b1503). The exceptions are the cases listed in Art. 2 of the Law N 54-FZ, as well as the cases indicated in Ch.ch.
7-9, 11 tbsp. 7 of the Federal Law of 07/03/2016 N 290-FZ (hereinafter - the law N 290-ФЗ), when organizations and individual entrepreneurs have the right to not apply the CCT in the period until July 1, 2018. For the implementation of operations with payment cards of the organization should conclude a service agreement with Bank-Equiler. The payment of a bank (payment) card is accepted using a special POS terminal.
POS terminal 90/3 68 VAT VAT from the amount of cash sales 13 576 rubles. Cash wage 90/3 68 VAT VAT from the amount of the implementation of cashless payment 7 170 rubles. The POS-Terminal Control Tape 57 62 In the Bank transferred documents to pay for goods by payment cards 47 000 rubles. Electronic magazine 51 57 Adoption from a bank of funds for the goods sold on non-cash settlement, minus commission (47,000 rubles - 2.5%) 45 825 rubles. Bank extract 91 57 Changing the Bank's Commission for Acquiring Services 1 175 rub. The POS terminal control tape, the acquiring contract. Use of acquiring will provide any enterprise increasing competitiveness and increase trading speeds at the expense of buyers-holders of bank cards.

Document decoration with acquiring

Payment is made through the POS terminal.

• ATM-acquiring is an ATM, with which you can pay for services and remove cash.
• Mobile - payments pass through a mobile terminal, which is not tied to a certain place, the seller can take it with him.
• Internet acquiring - used for sales over the Internet.

Description of acquiring, advantages and disadvantages, how is the acquiring:

1. Cashier during the transaction activates the client's card through the payment apparatus;
2. Account state data is received in the information center;
3. Residual funds are checked, the cashier introduces the amount of payment, and the buyer of the PIN code, the terminal issues slips (check) in 2 copies.
4. The cashier signs in one copy and gives it to the buyer, and the buyer is painted in the 2nd and gives it to the seller.