Is it necessary to use primary documentation forms to record cash settlements with the population when carrying out transactions using online cash registers? Forms of primary accounting documentation when using CCP Help km 7

The use of cash registers by business entities is accompanied by the preparation of specialized cash documentation. Along with the obligation to draw up a certificate - the cashier's daily report on the cash register readings and the amount of revenue, there is a need to fill out a summary appendix to this certificate (certificates) on the cash register counter data and revenue for the enterprise as a whole. The unified form KM-7 serves this purpose. It is important to remember that in the current period, the use of unified forms of cash documentation by business entities is not necessary. This is a consequence of significant changes in the field of legal regulation of the use of cash register systems. However, the obligation to record summary information about cash register meters and revenue was not canceled by the state. Therefore, in the absence of a form developed by the merchant independently, the use of a unified form is still relevant. Let's consider the regulations governing the application and procedure for filling out this form.

Legal regulation

Since 2013, documentation forms approved by the State Statistics Committee of Russia have ceased to be mandatory. However, the Ministry of Finance, having disseminated the relevant information, excluded cash documents from the list of such documentation.

The form of information in question was approved by Resolution of the State Statistics Committee of December 25, 1998 N 132 (hereinafter referred to as Resolution No. 132). In the Letter of the Ministry of Finance of the Russian Federation dated September 16, 2016 N 03-01-15/54413 (brought to the attention of the Federal Tax Service Letter dated September 26, 2016 N ED-4-20/18059@) it was noted: since Resolution No. 132 was not adopted on the basis of the Federal Law regulating legal relations regarding the use of cash registers, then it does not apply to the legislation on cash registers.

It follows from this that the KM-7 certificate form approved by Resolution No. 132 also does not apply to the legislation on cash registers and, accordingly, is not mandatory for use on the territory of Russia.

At the same time, it is important to remember that summary information about the data of cash register meters and revenues themselves are included in the list of documentation that may be requested by the tax authority as part of the performance of the state function of monitoring the use of cash register machines (clause 2 of article 5 of the Federal Law dated 05/22/2003 N 54-FZ, paragraph “l” clause 29 of the Administrative Regulations, approved by Order of the Ministry of Finance of the Russian Federation dated 10/17/2011 N 133n, paragraph “z” clause 34 of the Administrative Regulations, approved by Order of the Ministry of Finance of the Russian Federation dated 17.10. 2011 No. 132n).

The procedure for filling out the unified information form KM-7

Currently, there are no obstacles to the independent development and use of cash documentation. The state has not established any liability for non-application of the unified form.

Persons who intend to independently approve a cash document should include in its details:

  • name and date;
  • name of the business entity;
  • content of the corresponding operation (fact);
  • measurement value;
  • names of positions and signatures of persons responsible for registration of the relevant operation (fact)

In the absence of a self-approved form, you can continue to use the form approved by the State Statistics Committee.

Form KM-7

The basic requirements for the information under consideration in a unified form are as follows:

  • the document is generated daily in a single copy by the senior cashier;
  • transferred to the accounting department before the start of the next shift;
  • for each cash register, revenue at the beginning and end of work is calculated and confirmed by authorized persons;
  • contains totals based on the counter data of all cash registers and the enterprise’s revenue, divided by the corresponding structural divisions;
  • information is confirmed by the manager and senior cashier.

Form KM-7 is a document that is directly related to the use of a cash register system that has an ECLZ. The obligation to use it has been abolished since July 2016 with amendments to the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ. And from July 2017, this form becomes completely unnecessary due to the cessation of the use of cash registers equipped with ECLZ. However, this does not prevent the continued use of the KM-7 form only insofar as it concerns information about the amount of revenue received per shift.

Read about what equipment has replaced cash register machines with ECLZ in the article “The procedure for switching to online cash registers since 2016” .

At the time of the use of cash registers equipped with EKLZ, the KM-7 form was a mandatory attachment to another unified form - KM-6, which the cashier-operator had to draw up. But with the introduction of amendments to the law “On the Application of Cash Register Machines”, form KM-6 is filled out only at the request of the business entity.

The report on form KM-7 contains columns for indicating the factory and registration numbers of all used cash registers. Moreover, it was required to create it for any number of available cash registers, including for a single cash register.

The KM-7 form was approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. You can download it on our website.

What are the features of filling out a report on form KM-7

Form KM-7 had to be generated daily in 1 copy and submitted to the accounting department before the start of the next work shift together:

  • with form KM-6;
  • PKO, RKO;
  • acts in the KM-3 form (for the return of funds to customers).

The table, which is the main element of the KM-7 form, indicated and summarized the indicators for all fiscal counters of cash register systems, as well as for cash revenue for the trading entity as a whole or broken down by department (in this case, the figures were certified by the signatures of the heads of the relevant departments).

The amounts reflected in the acts in the KM-3 form, that is, returned to the company’s buyers, were indicated in words in a special column located under the table.

The information recorded in the KM-7 form was certified by the head of the trading entity, as well as by the senior cashier.

Read about the KUM-3 form in the material

Form KM-7 is a daily filled out document that records the readings of cash registers. Refers to the primary documentation of the enterprise. Reporting is carried out by the senior cashier on the basis of certificates such as . Data in the fields should be entered at the end of each trading day after the Z report is submitted. If you follow the letter of the law, then the finished form, as well as the reports attached to it, should go to the accounting department no later than the next business day.

KM-7 does not have to be filled out manually. The main thing is that the report is printed on 2 sides and certified by the signatures of the responsible persons.

Regardless of the number of cars, only 1 report is issued per day using this form.

Sample filling and blank form of KM-7 form

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Filling out the fields of the KM-7 form

The header must contain the details of the company. In this case, the name may be incomplete, and the structural unit may not be indicated. The numbering of the form is established by the enterprise. It maintains end-to-end order even after changing the calendar year, i.e. if on December 31 it was KM-7 No. 342, then on January 1 it will be No. 343, and not No. 1, as one might assume.

KM-7 hat

The KM-7 header can be said to be filled in in a standard way. The organization's data, name, address, and all its digital characteristics are entered:

  • The table must include cash register numbers, which are entered in columns 2 and 3.
  • The value for column 2 can be clarified in the vehicle passports, and 3 - in documents from the tax office regarding the registration of cash register equipment.
  • Column 4 contains the report number Z. Entrepreneurs are familiar with such cases when, after removing this report, they had to open the cash register again and carry out transactions. If this happens, in the fourth column we indicate the number of the last Z report.
  • Revenue for the day (columns 8-14) is posted by sections. If the department has more than 3 sections, several forms must be filled out.
  • In boxes 10, 12 and 14, section leaders will need to sign to confirm that the information entered is correct.

    • If the enterprise does not have departments, columns 9-14 remain blank.

At the bottom of the form, fill in the amount of returns on checks for the day, including those that were entered by mistake. Enter the number in words, without duplicating it with numbers. Only the amount that buyers received in cash is entered in the field. Cashless returns are not taken into account.

We remind you that the KM-7 form is submitted in a single copy per day. If during the inspection the tax inspector discovers the absence of a document, fines will be imposed on the company and the responsible person.

When the KM-7 form is not needed

The peculiarity of KM-7 is that it is a consolidated form. Thus, enterprises that use no more than one cash register should not fill out such a report.

At the same time, maintaining such documentation is mandatory for all enterprises with cash registers, even if they do not specialize in commodity activities or operate according to a simplified scheme.

Every day at the end of the working day, the cashier must fill out a number of documents; if the organization has several cash registers, then one of the mandatory reports is Information on the readings of cash register counters, form KM-7. This form is a summary report that reflects data on all available cash registers. In this article we will analyze the design of this document. The KM-7 form itself can be downloaded below. As an example, we filled out information about the readings of cash register counters; a sample can be downloaded below.

By the way, if the company has only one cash register, then the cashier needs to fill out a certificate-report of the cashier-operator instead of the KM-7 form.

The unified form KM-7, which is used for filling out, was approved by the State Statistics Committee of Russia dated December 25, 1998 No. 132. The completed information form is attached to another daily cash report - the report of the cashier-operator in the KM-6 form, a sample of which can be downloaded. Both forms are transferred by the cashier to the accounting department, and cash receipts and expenses for the day are attached to the reports.

Sample of filling out form KM-7

Filling out information about the meter readings of cash register machines is carried out on the basis of reports prepared by cashiers in the KM-6 form.

The KM-7 form reflects data on cash register readings and daily revenue for each department.

The report header has a standard appearance; the name of the organization and its details are filled in, and if necessary, the structural unit is indicated.

A continuous serial number is indicated as the number of the KM-7 form. The current date is indicated and supplemented with time in hours and minutes (this data is taken from the Z-report).

At the top right are the numbers and dates of the cashier-operator reports, to which the KM-7 form is attached.

Next comes a table in which you need to reflect information about the readings of each cash register, as well as information about daily revenue. An example of filling out this table can be seen by downloading the completed KM-7 sample below.

For each cash register, the table must reflect the following information:

1 – cash register number (the number is assigned to the cash register by the organization independently);

2 – cash register number (taken from the factory passport for the cash register);

In what cases are organizations required to fill out the KM-7 form, and in what cases are they not? For example, enterprise No. 1 has a main cash register and an operating cash desk. There is one cash register in the operating cash register. Every day, the cashier-operator hands over the proceeds to the cashier of the main cash register of the enterprise. The cashier-operator submits fiscal reports to the cashier of the main cash register KM-4. In this case, does the cashier of the enterprise’s main cash desk need to fill out a KM-7 certificate? If a second cash register appears at the enterprise, what is the situation with the KM-7 certificate? Second example: enterprise No. 2 has a separate division. in a separate division there are 2 cash desks: the operating cash desk (cash desk with the 1st cash register) and the main cash desk of the enterprise. The cashier-operator and the cashier of the main cash register of a separate division are one and the same person. Every day, the cashier credits the proceeds to the main cash desk of the separate division, and the next day hands over the proceeds to the cashier of the head division for the previous day according to cash register. Does KM-7 fill in this case? If 1 more cash register appears in a separate division, is it necessary to register KM-7?

According to the Directions (Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132), form N KM-7 is used to compile summary report on cash register counter readings and the organization’s revenue for the current working day and is an attachment to the cashier-operator’s Certificate-report for the current date.

The concept of “summary report” implies the presence of several objects that are subject to reporting. In this case it is CCT. Thus, if there are several cash registers (more than one) at an enterprise or separate division, the KM-7 form must be filled out.

In this case, Form N KM-7 refers to documentation related to the use of cash register equipment in accordance with the Law on Cash Register Equipment. And, therefore, its failure to present it to the tax authority during an audit may lead to an administrative fine under Art. 19.7 Code of Administrative Offenses of the Russian Federation:

For officials - from 300 to 500 rubles;

For legal entities - from 3,000 to 5,000 rubles.

Thus, for both the first and second examples, the need to fill out the KM-7 form will appear only when installing another cash register.

The rationale for this position is given below in the materials of the Glavbukh System

The use of cash registers is associated with the preparation of various primary documents.

End of work shift

At the end of the work shift, the cashier-operator:

  • based on the Z-report, makes entries in the cashier-operator’s journal in form No. KM-4;
  • draws up a certificate-report of the cashier-operator according to form No. KM-6. This document also reflects the readings of control and summing meters, the amount of revenue per shift and the amount of money returned to customers. The report is drawn up in one copy and, together with the proceeds, is transferred to the main cash desk.
  • returns to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. This return is recorded in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

This procedure is provided for in clause 6.1 of the Model Rules, approved by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, clauses 4.5 of the Bank of Russia instructions dated March 11, 2014 No. 3210-U, instructions for filling out forms No. KM-4 and No. KM- 6, approved instructions for filling out form No. KO-5, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Based on the certificates-reports of cashiers-operators, the cashier (senior cashier) draws up a summary report for all cash registers (form No. KM-7 “Information on meter readings of cash register machines and the organization’s revenue”). It is compiled in one copy. Columns 5–7 of the summary report reflect the meter readings of each cash register, and column 8 – the amount of revenue. It is separately indicated how much money was given to customers when returning goods and what amounts were entered erroneously. The summary report is signed by the senior cashier and the head of the organization. It is transferred to the accounting department along with incoming and outgoing orders and certificates and reports from cashiers-operators. This procedure is provided for by the instructions approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.*

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Article:What cash reports should be kept?

Is it required to maintain forms KM-6 “Cashier-operator’s certificate-report” and KM-7 “Information on KKM counter readings and the organization’s revenue”?

From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. This follows from Article 9 of the Accounting Law.

At the same time, this norm does not apply to state and municipal institutions.

They must use the document forms contained in the appendices to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. At the same time, forms No. KM-6 and No. KM-7 are not indicated there. Consequently, current legislation does not formally oblige the completion of these forms after January 1, 2013.

However, information from the Ministry of Finance of Russia No. PZ-10/2012 explains that the forms of documents used as primary accounting documents established by authorized bodies on the basis of other federal laws continue to be mandatory. For example, cash documents*.

On the one hand, the forms mentioned in the question do not apply to cash documents.

At the same time, these forms are used when carrying out tax and financial control activities. For example, let us turn to paragraph 34 of the Administrative Regulations... on monitoring and supervising compliance with the requirements for cash register equipment... approved by order of the Ministry of Finance of Russia dated October 17, 2011 No. 132n. According to it, when performing a state function, depending on the period being inspected and the specifics of cash payments, inspection specialists consider, in particular, the cashier-operator’s journal, the cashier-operator’s certificate-report, as well as information about the meter readings of cash registers and the organization’s revenue *.

I.A. Kolodin,
budget accounting expert