Cash registers in the pharmacy. Pharmacy equipment (automation). Types of cash transactions and documents in a pharmacy

A TASK

In connection with the above conditions, a minimum-cost cash register is required for total accounting, but with the ability, without additional costs, to subsequently connect it to a computer or tablet to work with cash programs.

SOLUTION

The entrepreneur was satisfied with the option of installing a new online cash register. This KKT model is well suited to work with a small and medium flow of buyers in a cumulative mode of operation.

The checkout was registered by submitting an electronic application on the website of the Federal Tax Service. For this, our company issued an enhanced qualified electronic signature (CEP) for the individual entrepreneur.
After registering with the Federal Tax Service and the OFD, the cash register was connected to the Internet via the Wi-Fi network available at the point of sale.

It did not take long to instruct pharmacists on how to work with the new online cash register.

RESULT

PRICE

TIME OF IMPLEMENTATION

• making an electronic signature and registration of KKM at the Federal Tax Service - 1 day
• setting up equipment and training cashiers - 1 hour

Samvel Grigoryan on the transition to new order application control- cash registers

Without exaggeration, epoch-making changes are taking place with cash registers in pharmacies. On July 15 last year, Federal Law No. 290-FZ of 03.07.2016 entered into force. He made changes to another basic act - Federal Law of 22.05.2003 No. 54-FZ "On the use of cash registers when making cash payments and (or) payments using electronic means payment ". The main thing that is changing in connection with this event is that now the ubiquitous tax eye begins to monitor the operations of cash registers (CCP) online.

So, the Internet connects the terminals of the authorized tax authorities operators and KKT of pharmacy organizations. These cash desks are becoming completely transparent to the tax authorities, as a result of which pharmacies, their cash registers, and chief executives get the role of involuntary participants in a kind of reality show.

How this, according to Law No. 54-FZ, should happen, what problems and costs are expected for pharmacy organizations, whether the new procedure gives them any convenience and benefits - our article answers these questions.

Online checkouts

Let's start with changes in the material base. From February 1, 2017, organizations and individual entrepreneurs(IP) should gradually begin to use cash register equipment that complies with the current version of Law No. 54-FZ. From the provisions of Article 1.1 and Article 4 ("Requirements for cash registers") of the Law, it follows that the CCP must ensure the transfer of fiscal data to the tax authorities, as well as the recording and storage of fiscal data in fiscal accumulators, the formation of fiscal documents.

Simply put, organizations and individual entrepreneurs must get rid of cash registers old samples, to acquire and establish the work of so-called online cash desks, which, in particular, have the function of accessing the Internet. This is necessary so that the data of each stamped check, in other words, electronic versions of checks - at the moment when a cash transaction takes place - are instantly sent via the Internet to a repository that is fully at the disposal of the tax authority.

Online cash registers have a different "filling" than old-style cash registers. Instead of a memory block called EKLZ (electronic control tape protected) they use the so-called fiscal drive - a device for storing, encrypting and protecting the fiscal data of the cash register.

The Federal Tax Service (FTS) maintains registers of cash registers and fiscal accumulators. They, as well as the online service for checking the serial numbers of online cash registers, can be found on the website nalog.ru, in particular, at the following links - and.

OFD and money

It should be noted that the online procedure for transferring data to the FTS does not take place directly, but through the fiscal data operator (OFD). This is the name of the organization that has permission to process this very data. Lists of such organizations can also be found on the nalog.ru website at the following link.

To conclude an agreement with one of these officially authorized operators is the obligation of the organization or individual entrepreneur that maintains an online cash register (or cash register). And the OFD, in turn, notifies the tax authorities that it has entered into an agreement with a specific taxpayer, about the registration number of each unit of the cash register, the serial number of each copy of the fiscal accumulator, the date and duration of the agreement.

We add that the annual services of the OFD cost about 3–3.8 thousand rubles, and each copy of the online cash register will cost 30–40 thousand rubles.

You can try to save money - not buy an online cash register, but upgrade your working old model of a cash register. It will not cost much less - 10–20 thousand rubles. You should also take into account the costs - time and money - for training pharmacy personnel in a new procedure for using CCP, in particular, working with online cash registers.

Well, you will have to spend money on a good tariff from a reliable Internet service provider (on average about 5 thousand rubles a year), because online communication with the OFD is one of the necessary conditions for the operation of all this pharmacy-cash reality. By the way, this is precisely why - that is, due to the absence or difficulties with uninterrupted and high-quality Internet communication - in hard-to-reach and remote areas of the country, organizations and individual entrepreneurs have the right not to use CCP, provided that the buyer, at his request, a document confirming the fact of payment (clause 3 of Art. . 2 of the Law No. 54-FZ).

As for the contract with the Center Maintenance(CTO), which previously served and still serves cash registers of the old type, then it may not be concluded within the framework of the new order.

Terms and stages

The new order is being introduced in stages, but rather rapidly. From February 1, registration of old-style cash registers with your FTS inspection is no longer possible. This means that those who, since the beginning of last month, have registered their cash registers - now exclusively online cash registers - are already working according to the new procedure for using cash registers.

The next stage: by July 1, 2017, organizations and individual entrepreneurs are required to purchase online cash registers in order to start using them no later than this period.

And it is better, of course, to buy them in advance, not to leave them on last moment... Ultimately, almost everyone will have to move to the new order, but some categories of subjects entrepreneurial activity were deferred until July 1, 2018.

This annual grace period is:

• those who apply the patent taxation system (PSN);
• those who are payers of the unified imputed income tax (UTII);
• those who are engaged in vending, that is, they trade using vending machines;
• organizations and individual entrepreneurs that perform work and provide services to the population.

In a word, those representatives of small business who today, in accordance with paragraph 7 of Art. 7 of the above Law No. 290-FZ on the use of cash registers, has the right to carry out cash payments and settlements using plastic cards without the use of CCP (subject to the issuance of a sales receipt, receipt, etc., at the request of the buyer or client). We add that individual entrepreneurs using the simplified taxation system (STS), PSN and UTII may not print on the check and transfer the data on the name of the goods to the OFD until February 1, 2021.

Another important industry clarification. According to paragraph 5 of Art. 2 of Law No. 54-FZ, pharmacy organizations of feldsher and feldsher-obstetric centers located in rural settlements may not apply KKT at all. Accordingly, the new procedure for applying CCP is not relevant for them.

How to register a cashier

One of the advantages of the new order is the simplification of the registration procedure for the cash register. To do this, now you do not need to go anywhere - the cash desk can be registered from your pharmacy. It is enough to have a concluded agreement with the OFD, create an account on the website nalog.ru and leave an application for registering a cash register. Note that the application must be signed electronic signature applicant, so for those who do not have one yet, we recommend getting it in advance.

Well, the tax service, having registered this unit of the CCP, must immediately send it to the user of the cash register registration number... Item 3, Art. 4.2 of Law No. 54-FZ gives her this time until the next working day. The user, however, must write this number to the fiscal drive. From this moment, this unit of CCP is considered registered, and you can begin to beat off checks.

Travel check

Much also changes in the procedure for the appearance and transmission of a cashier's check, in its content. So, a visitor to a pharmacy chooses a drug and expresses a desire to purchase it. According to the order of the buyer and the actions of the chief executive, a check is formed / knocked out. The information in the check with the new order will become much more - the list of information that must be present in it is available in Art. 4.7 of Law No. 54-FZ.

Check data - in fact, it electronic version- are written to the fiscal drive of the cash register, automatically certified and sent through the OFD network, from where a return message is sent to the cash register machine that the check has been accepted by the fiscal data operator. The operator keeps all receipts in in electronic format, and they are available to the tax service at any time. All this happens instantly - the chief executive has just gotten off the check, and he has already gone through all the stages described and is kept by the OFD and at the disposal of the Big Tax Brother, that is, the Federal Tax Service.

Send a check to my e-mail

The new procedure makes it possible to receive a check not only in the usual paper form. According to paragraph 2 of Art. 1.2 of Law No. 54-FZ, the consumer, prior to the moment of calculation, can inform the chief executive of his number. mobile phone or e-mail, in order to receive cashier's check(or a strict reporting form) or an Internet link to it via sms or e-mail. This is another operation that online cash registers can carry out - in accordance with paragraph 1 of Art. 4 of Law No. 54-FZ, the CCP must ensure the transfer of any document recorded in the fiscal medium to electronic form.

Item 4, Art. 1.2 determines that a check received in this not yet very familiar electronic way is equal to a check printed on paper - of course, provided that the information in them is identical. And, according to the next paragraph 5, in case of remote payments, the seller sends the buyer a check in electronic form or via sms before making the payments. In this case, the paper check is not printed. This is also useful for pharmacies to keep in mind, since the government decree on the procedure retail drugs have already been developed by the remote method and may soon come into force.

By the way, the new procedure for applying the CCP gives more possibilities consumer control. Buyers will now be able to retrieve their own check not only from e-mail, but also from the OFD database, which will allow checking its legality, including using mobile applications... The new order also makes it easier to recover the check in case of losing it. paper version(by receiving e-mail).

New penalties

In conclusion, we will tell you about the measures of administrative punishment for violations in this area, which are contained in new edition article 14.5 of the Code of Administrative Offenses of the Russian Federation. If the organization or individual entrepreneur do not use CCP at all, for this it is supposed to be fined:

• officials - in the amount of from a quarter to half of the amount of the calculation carried out without the use of CRE (but not less than 10,000 rubles.);
• legal entities - from 75% to 100% of the amount of the calculation carried out without the use of CRE (but not less than 30,000 rubles).

Repeated commission of such an offense, if the amount of settlements without the use of CCP was 1 million rubles. and more, an official can be disqualified for a period of one to two years, and the activities of legal entities and individual entrepreneurs for the same can be suspended for up to 90 days.

If you do not have time to replace the old cash register with an online cash register of a new type in time or, for example, violate the procedure for registering / re-registering a cash register, the procedure and conditions for its use, then you can get:

• officials - an administrative fine in the amount of 1500 rubles. up to RUB 3000 or warning;
• legal entities - an administrative fine in the amount of 5,000 rubles. up to 10,000 rubles. or warning.

The same penalties are envisaged for failure to provide information and documents to the tax authorities upon their requests. And if it is established that the seller did not issue to the buyer at his request a check or a strict reporting form - including in electronic form - this entails:

• for officials - an administrative fine of 2,000 rubles. or warning;
• for legal entities - an administrative fine in the amount of 10,000 rubles. or warning.

We wish you successful transition to a new procedure for using CCP! We wish you to get by with less costs and no fines.

What equipment is needed

1. Refrigerators (different temperature modes)
2. Computer equipment (PC, monitors, printer or MFP, UPS)
3. (barcode scanner, barcode printer, FR or ASPD, banknote detector, money box, customer display)
4. LAN and telephony ( the local network, telephone, fax, Internet)

• the presence of a second hard disk for backing up the database;
• powerful processor;
• RAM from 4GB;

How not to buy "extra" equipment?

Pharmacy automation

• Ordering goods from a supplier
• Arrival of goods and their prices
• Printing labels (barcodes), price tags, shelf cards
• VED control of drugs
• Control of expiration dates and rejected batches
• Sale of goods
• Primary reporting
• Analytics
• Sale of goods

• Further development of your pharmacy, to a network of pharmacies (even 2 pharmacies) - maintaining centralized general information on all pharmacies in the network, and not an option where each pharmacy is on its own.
• Allocation of a common server, or removal of the office of the pharmacy chain from the premises of the pharmacy. Often, after business growth, a pharmacy increases its inventory and assortment, the number of managers who work with other pharmacies in the network increases, and a situation arises when it is necessary to "take" managers / operators to a separate office, another premises, another city (they also encountered like that).
• Centralized maintenance of reference information.
• Ease of expandability of the system and the speed of automation of new divisions.

In accordance with the law adopted in 2003 and amendments to it from 2016 the pharmacy business is being transferred to a new format of relations with tax authorities, when all data on sales are instantly sent to the Federal Tax Service through the servers of previously created certified ones. The details of each check become available and transparent for tax office thanks to the ability of cash registers to transmit fiscal information in online format.

Do I need an online cash register for a pharmacy

The introduction of cash registers adapted to the new reality fully affects the pharmaceutical industry as a significant and important part of the domestic business.

In accordance with the provisions of Federal Law No. 5, using a common and simplified form of tax payment pharmacies switched to a new fiscal order in 2017, and the "imputed persons" and entrepreneurs on the patent are obliged to general order purchase and install the upgraded cash registers specified in the special list from mid-2018. The document and subsequent clarifications provide some industry concessions to facilitate this process. There are nuances of installing cash registers for different types of taxation or their combination.

The transition of pharmacies to a new system of relations with the Federal Tax Service means the use of online cash registers for all types of sales. Devices of a new type form and transmit the details of a virtual check to the OFD servers, opening up unhindered access to these data to tax inspectors.

A number of entrepreneurs and forms of trade were exempted from buying new equipment or the right to a deferral of its application, these exemptions also affect some pharmacy businesses.

Transition times and benefits

Pharmacy organizations from the summer of 2018 are required to make payments through online cash registers on the basis of the provisions of the main law, with some exceptions formulated in additional by-laws.

The main legislative delays for pharmacies to introduce a new format for fiscal receipts end in summer 2019. Until July 1, the privilege can be used by entrepreneurs who sell pharmacy assortment alone, without hired employees. Wherein online cash registers can be used as receipt printing devices without the transfer of fiscal data until the actual transition to electronic accounting.

The situation is more typical for small outlets, in pharmacy organizations such a format of work is rare. From the moment of registration of the first employee a conscientious taxpayer must, indicated in a special list of online equipment, and launch it within a calendar month from the date of signing a mutual employment contract.

Backcountry pharmacy

The law allows online to organizations located in remote areas, which include:

1. Feldsher points of FAPs in rural areas selling pharmaceutical products.
2. Rural outpatient clinics, medical practice centers in the absence of locality pharmacy organizations.
3. Pharmacy enterprises located in areas outside the communication access zone.

These benefits are explained by the fact that the sale of drugs in these ways is difficult to attribute to a full-fledged entrepreneurial activity - insignificant profit does not exactly compensate for the costs of buying a new cash register and its maintenance... At the same time, the legislators took into account the enormous social value of pharmacy facilities for the population of small and remote villages. In the absence of access to the Internet connection, the area must be included in the appropriate list approved for each region.

Important - pharmacies in remote locations may refuse to purchase new cash registers, but they are not exempt from issuing traditional checks to buyers, and, if necessary, SRF.

Sales through wholesalers

If the company resorts to the method of distributing pharmacy goods through sales representative, the use of offline online equipment is mandatory... Everyone should have an autonomous operation - compact models with a long battery life, convenient connection to the mains, an ergonomic case, a keyboard and a bright, informative display are ideal.

Online sales through online pharmacies

The virtual pharmacy store must in mandatory apply a new cash register format upon receipt of any payments - cash, card, electronic, etc. When combining online and offline trading in the framework of one enterprise, the decisive moment is the place of the transaction, the purchase.

When goods are dispensed in a store building, a receipt must be provided; selling products remotely requires the use of a cash register with the transfer of fiscal data to the operator. When making electronic payments by a client the seller has the right to limit himself to the electronic check version.

In the practice of courier delivery, it is the courier or the forwarder who must issue a check; for this, compact online cash registers with an optimal set of functions and autonomous power are provided. Delivery of goods after a physical visit by the buyer to the pharmacy and the purchase of drugs directly at the point of sale does not provide for the repeated use of CCP.

Actions when connecting online CCP

Getting started with online equipment in a pharmacy assumes a certain sequence of actions:

1. The choice of the optimal model and the fiscal accumulator for it of the acceptable format - for 13 or 36 months. When selecting a cash desk it is worth paying attention to the noiselessness and printing speed, width cash register tape, control of fonts and colors of receipts, reliability and cost of equipment.
2. The choice of an organization selling a new type of CCP - often the seller is ready to take on all the complexities of registration, setup and the first days of the cashier's work.
3. After buying a checkout you need to install and configure the software, which is responsible for the correct transfer of fiscal information.
4. Ideally, the device works automatically - a receipt is printed on the basis of the primary expenditure documents, the data is instantly sent to the appropriate OFD and then, upon request, to the tax office.

Working with an online checkout - nuances and advantages

In the pharmacy business, there are assortment features and working nuances that directly determine the need to purchase an updated CCP. Small retail outlets on UTII may not use KKT, however, pharmacies operating on this system can dispense prescription drugs and pharmaceutical products of their own manufacture. These forms of activity do not apply to 2012 by order of the Ministry of Finance No. 03-11-06, therefore taxpayers must take into account income under another taxation system or refuse to provide these services.

The sale of pharmaceuticals to municipal hospitals under government contracts also does not apply to retail - interested entrepreneurs need to be on the OSNO or "simplified" system to carry out operations.

This suggests a simple conclusion - for running a pharmacy business in different directions, it is advisable to combine the simplified tax system, UTII. The obligation to use online cash registers with new functions "simplified" presupposes the purchase of equipment corresponding to the profile and format of the enterprise.

Modern online cash registers imply a clear separation of trade operations by different forms taxation, therefore application of a new type of cash register in the implementation of the entire range of sales guarantees the simplification of internal accounting in the pharmacy... The new KKT-equipment comes with special programs for automation of accounting. The modern pharmacy business has a huge assortment that is easier to plan and maintain with analytical tools. The new software allows for efficient sales management and at the same time increases the transparency of the business for the tax authorities.

Thus, there is a mutual interest in the use of online cash registers on the part of the pharmacy business, and the law only pushed the owners to positive changes that guarantee a new level of transparency and manageability of trade enterprises.

Features of the use of new cash registers in pharmacies

The updated format of cash registers for the pharmacy business means new requirements spelled out directly in the law:

• in an affordable way;
• compatibility with different types of drives approved for use;
• work with registered operators;
• sending electronic checks to a smartphone, the buyer's mail;
• printing QR codes and links to an online check.

Due to the large number of medical products pharmacy owners give priority to domestic fiscal registrars- devices with wide functionality and unlimited memory. RFs have important advantages for pharmacy chains and large enterprises:

• no restrictions on commodity items;
• maximum information content and convenience of visual data control for the cashier and the buyer;
• free updating of the database throughout the day;
• an extensive database in a computer system, combined with FR, excluding the possibility of errors;
• registration of invoices and other documentation;
• simultaneous control and accounting of products in the warehouse.

The choice of the cash register depends on the traffic point of sale, the volume of commodity items, financial capabilities and requirements of the owner himself.

Review of the best CCP models for a pharmacy

The register of officially approved CCPs contains only those devices that fully comply with the specified parameters. The catalog is being replenished and currently has more than 50 models produced under various brands.

• for large pharmacies with high traffic and chains, complex systems with a varied set are suitable
• medium-sized pharmacy enterprises can use fiscal registrars with a connection to computer technology and advanced capabilities;
• for rural pharmacies, small outlets and courier delivery, stand-alone cash registers with an optimal set of functions are ideal.

In the list of TOP sales among autonomous cash registers for pharmacies - models Mercury-130K and 140K, Kasby-02K middle price range. These are simple and reliable devices that allow autonomous work from 2 to 6 hours at the exit trade, connection to scales, scanner, PC. Checkouts have 16 product groups and up to 2000 product items, 2 monitors, electronic journal, from 500 to 3000 programmable prices and other necessary functions.

Among fiscal registrars, the most popular in pharmacy chains enjoy SHTRIKH-LIGHT-FR-K, START-200K, ELVES-FR-K with high reliability, high-quality thermal printing, beautiful informative receipts, auto-cutter and simple ribbon replacement, as well as all the advantages of this category of equipment.

Considering the variety of assortment positions in the pharmacy, it is worth preferring devices with a large memory, capable of working with extended information, and integrating into the software-automatic complex of a modern pharmaceutical enterprise.

What is included in the organization of a pharmacy store? The usual trade equipment for pharmacies is various display cases and racks, which should be convenient for the buyer so that he can easily view their contents, and for the seller who needs to navigate freely in a huge amount of drugs.

In this case, an important role is played by appearance- trade equipment for a pharmacy should look neat, beautiful and with all its appearance emphasize that a pharmacy is a place where beauty and perfect order reign. In most cases, the furnishings of a pharmacy sales area are ordered from a furniture factory according to individual project, the layout of the room, its color design, the organization of lighting and the ergonomics of the entire environment are carefully thought out so that the seller can get the necessary medicines from the storage places without unnecessary movements.

Many medicines require storage at low temperatures, so shop equipment for pharmacies must necessarily include several refrigerators - at least one - in trading floor and two or three - in similar and warehouses. It is desirable that they be designed for different temperature conditions.

A pharmacy that runs a prescription drug laboratory will require more sophisticated equipment. These are scales, instruments, chemical glassware, filtering apparatus, sterilization cabinets.

The classification of commercial pharmacy equipment depends on the volume of trade and the planned flow of buyers, therefore, it is possible to acquire it only when developing a sound project and a comprehensive analysis of the technology of sellers' work.

Pharmacy automation

Many buyers buy several types of medicines at once, providing them not only for themselves, but also for their entire family. Therefore, in order not to collect a queue at the checkout, it is necessary to use. First of all, a barcode must be applied to each package of the medicine.

On many, it is applied during the production process, but often there is a need to put their labels with a barcode on all drugs taken, for which a special label printer is used. Usually, a small printer is sufficient, which does not provide enormous performance, but is cheaper.

Each product arriving at the pharmacy is scanned with a special portable device that transfers information from the barcode to the database, while the exact place where this product is stored is also indicated.

If there is a barcode, the seller spends no more than 1-2 seconds on registration of the sale of one medicine, simply by bringing the package to the scanning device.

Computer trade equipment for a pharmacy becomes the basis for automation. This is usually one central server, located in the accounting department, where the database on the availability of drugs on sale is stored, as well as one computer terminal at each checkout.

They can be used as terminals, but it is more convenient to have a specialized terminal that does not have a powerful processor, but is easy to use and does not take up much space.

POS functions

Having received an order from the buyer, the seller drives the name of the medicine into the terminal and immediately receives information whether this medicine is available, how much it costs and in which box or refrigerator it is stored. The availability of an online database greatly simplifies the seller's work.

A barcode scanner is connected to the terminal, which allows you to bring the package of medicine to the scanner for one second so that information about the product is included in the collection receipt. When the buyer has paid off, the terminal prints the receipt using the built-in printer and at the same time makes changes to the consolidated database - some of the drugs have already been sold.

The terminal may have a device for reading information from bank cards, which allows you to pay for a purchase by bank transfer. So a cash register is much more than just a cash register: equipment for a pharmacy allows you to manage the flow of goods, plan their purchases, analyze financial condition trade.

Purchase of automation tools

When buying computer trade equipment for pharmacies, one must not forget that it must be equipped with the appropriate software and was compatible with each other. It is preferable to purchase the entire automation system immediately from a specialized company that provides turnkey delivery. In this case, you do not have to worry about the fact that a particular printer or scanner will be able to function with the existing computer: everything will work at the proper level.