Cash register does not work, what to do?

Quite often, store owners and their sellers face a situation where the cash register is out of order or there is no electricity. Read this article to learn what to do in such situations.

Is the company obliged to use the TDS and RC?

Order No. 547 dated 14.06.2016 stipulates that in case of failure of a cash register or power outage, a business entity may use a cash register or a backup cash register instead of a faulty cash register for no more than seven days.

An entrepreneur may also refuse to use a cash register, but in this case, they are not allowed to conduct payment transactions until the cash register is properly operational.

If an entrepreneur decides to abandon the KORO, it is necessary to formalize this decision by a corresponding Order. After that, you need to indicate in the application 1-ECR that the payment transactions ledger is not registered for the new cash register. If you want to cancel the registration of the old KORO, you must submit Application No. 2-KURO to the tax office at the place of registration of the KORO.

Application No. 2-KORO can be submitted electronically or in paper form and the tax authorities will deregister the KORO the next day. After that, the registration certificate of the cash register will contain information that in case of failure of the cash register, no payment transactions are carried out.

After the abolition of the cash register, the process of accepting money from customers does not change. Business entities, as before, must post money to the cash register, keep Z-reports and record income in the Income Ledger.

How to post cash in case of a cash register breakdown or power outage for more than a day?

If you don't use a cash register and the power is out for more than 24 hours, but the company uses a cashbook, you can record the receipt of money using cash receipt orders and entries in the cashbook.

If you use a KORO, then the receipt of money must be recorded in the KORO, but you can use this method for up to 7 business days.

After a cash register breakdown, you must calculate the balance of funds in the cash drawer and record the amount in the settlement receipt with the explanation "Service deposit". Next, you need to draw up a settlement receipt for each settlement transaction. Once the cash register is operational, all transactions must be processed through the cash register and a Z-report must be generated.
If you have refused to use the cash register and do not have a cash book, you cannot conduct payment transactions (accept cash). In this case, you can issue an invoice for payment with bank account details.

What to do if the cash register is out of service for more than a day?

If a cash register breaks down or there is a power outage for more than 24 hours, the business entity must conduct settlement transactions on a backup cash register or use a cash register.

Before using the backup cash register, you must perform the "Service Deposit" operation and post the funds that are stored in the cash register at the time of the main cash register failure.

What to do if the cash register is out of service for more than 72 hours?

If a cash register is out of service for more than 72 hours, you must use a backup cash register or register a new cash register. Before you start using a new cash register to replace a faulty one, you need to transfer money at the cash desk and perform the "Service Deposit" operation through the new cash register.

Is it necessary to register a cash register for a backup cash register if the use of a cash register for the main cash register has been abandoned?

The law does not provide for the registration of a cash register for a backup cash register if the main cash register has been abandoned. However, the tax authorities allow entrepreneurs to register a cash register for a backup cash register at their own request.

What should I do if the cash register is not working, there is no KER and no backup cash register?

If the main cash register is out of order, there is a power outage, no internet connection, etc., and you do not have a registered ECR or a backup cash register, you must stop accepting cash and selling goods.

You can only sell goods in cashless form, i.e., you can only accept funds to a bank account.