Correct cash register management
What should be checked before buying a cash register?
1. The cash register is able to provide a review film that will include at least:
(a) Registration of all operations performed at the cash register and among other things:
(1) the price of each item separately;
(2) discounts, reductions, additions and charges;
(3) total sales;
(4) receipts for debt due to sale or service;
(5) symbolizing the documents and actions;
(6) serial number of the operation and time of operation;
(7) other actions that you do not recognize or accept, their number and time of execution;
(b) the summaries of the data recorded on the audit tape and at least:
(1) the summary of sales; If cash sales are recorded, separately from credit sales, their totals will be noted separately;
(2) summary of the receipts, while separating the receipts on account of sales on credit; If the receipts were recorded while sorting according to the means of payment, their totals will be noted separately;
(3) the summary of the discounts and reductions recorded on the audit tape;
(4) At least once a day, a final summary will be made of the documents (summary Z) and its serial number number Z will be indicated
(c) A review tape that is not printed regularly, but whose data is accumulated in the cash register’s memory, will be summarized in a final summary (Z summary) and will be printed in the following cases:
(1) by changing the date;
(2) when the entire memory capacity is filled;
(3) in taxis – by changing the name of the driver;
(d) At the beginning of each audit tape – registration of the taxpayer’s name and address, the identification number or the company number in the office of the Registrar of Companies or the number of the cooperative society in the office of cooperative societies or the number registered as a dealer for the purpose of value added tax according to the VAT law, and if the cash register is not able to do so, details will be recorded These are in ink.
2. The cash register is able to provide the buyer with a sales slip that will include at least:
(a) The name of the taxpayer/dealer and his address, the identity card number or the company number in the office of the Registrar of Companies or the number of the cooperative society in the office of the Registrar of Cooperative Societies, and the registration number as a dealer for the purpose of value added tax, according to the VAT law;
(b) the price of each item separately;
(c) discounts, reductions, additions, surcharges and cancellations;
(d) total sales;
(e) symbolizing documents and actions;
(f) the date of the sale and the time of the sale;
(g) Serial number of the operation appearing on the inspection tape.
3. In the place mentioned in section 2 of this appendix, the following data can be printed on an invoice:
(a) the date of the sale and the time of the sale;
(b) serial number of the operation appearing on the control tape;
(c) Total receipt.
4. The POS is able to provide a POS summary report with each summary of the audit film, between an interim summary (summary X) and a final summary (summary Z) that will include at least:
(a) The name of the taxpayer/dealer and his address, the ID number or the company number at the office of the Registrar of Companies or the number of the cooperative society at the office of the Registrar of Cooperative Societies, and the registration number as a dealer for the purpose of value added tax, according to the VAT law.
(b) the date and time of the summary;
(c) serial number of the operation appearing on the inspection tape;
(d) serial number of the slaughter (Z number) that appears on the inspection film, regarding a final summary only (Z summary);
(e) the amount of each sum separately, specifying the symbol of the sum;
(f) the sum of all sales and the sum of all receipts;
(g) Specifying the number of operations that were not a sale or a receipt.
5. The cash register is equipped with at least these counters:
(a) an operations counter containing at least 4 digits (9999) that cannot be reset;
(b) temple counter containing at least 4 digits, which cannot be reset;
6. At the cash register, there is an announcement window on one or both sides, at least one of which is directed to the buyer, in which the amount to be paid in full and the symbol of the operations performed at the cash register are displayed.
7. In the event of a power outage, an electronic cash register is equipped with a mechanism that ensures the integrity of the data stored in its memory for at least 120 hours, while an electromechanical cash register has a mechanism that allows it to be operated by hand.
8. There is no option at the checkout:
(a) stop printing the sales slip, except in the case of approval of a transaction invoice/invoice as stated in section 3;
(b) perform any calculation or recording operations that are not recorded in the audit tape;
(c) change or cancel any sales details after its conclusion;
(d) To register payments from the cash register due to merchandise returns or other reasons, except for depositing funds in a central cash register. For this matter, returns of goods – with the exception of the refund of fees from beverage containers, as defined in section 7(a)(2).
Procedure for operating a cash register
1. Definitions:
(a) “Announcement Window”, “Sale Slip”, “Review Tape”, “Temperature Counter” – as defined in Appendix A;
(b) “Cash register reading” – an interim summary of the amounts accumulated in the summaries by activating the X key;
(c) “Harka” – a final summary of the sums accumulated in the summaries by activating a key that causes the summaries to be reset.
Before starting work:
2. The procedure for starting the operation of a cash register: a taxpayer/dealer who installs a cash register must –
(a) Receive a written confirmation from the cash register provider about the status of the emptying counter and the serial number counter at the time of purchase;
(b) perform a clearing operation for all summaries;
(c) to write down on the control tape the number of the emptying counter at the beginning of the cash register operation, if this number is not printed on the control tape by the cash register mechanism;
(d) check the integrity of the signatories closing the cash register mechanism and the service log.
At the beginning of the day:
3. The registration procedure at the cash register:
(a) At the beginning of the working day, the date will be set on the date of the cash register and if the date is not printed by the cash register mechanism on the audit tape, the date will be written on the audit tape in ink;
(b) the price of each item of merchandise sold will be listed separately; Each sale will be concluded by pressing the “total sale” key;
(c) For each sale, the cash register operator must deliver to the buyer a sales slip printed by the cash register or a transaction invoice/invoice signed and approved by the cash register;
(d) At the end of the working day, the following actions will be performed:
(1) In an electromechanical cash register, the operation of reading the register (X) or the clearing operation (Z) will be performed for all documents and the total revenue will be summed up, provided that the clearing operation will be performed in any case that the amount accumulated in one of the summaries or in all of them together approaches the limit of the absorption capacity of the cash register summaries and in any case not less than monthly;
(2) In an electronic cash register, a clearing operation (Z) will be performed for all documents and the total revenue will be summed up;
(3) After the clearing operation, the number of the clearing counter will be recorded on the inspection tape, if it is not printed on the inspection tape by the cash register mechanism;
(e) Do not remove the control film from the cash register before the end of the paper roll designated for it;
(f) The cashier’s announcement window must be directed to the buyer. Do not keep anything near the cash register that could hide the announcement window from the eyes of the buyer.
4. Error correction procedure:
In order to cancel a registration as a result of a mistake, the following actions must be performed:
(a) stop the registration of the sale items and end the registration by activating the “total sale” key;
(b) To cancel the sales slip received from the operation as mentioned in paragraph (a) by writing on the slip: “cancelled – the corrected registration in operation No….”; circle the amount entered by mistake;
(c) re-register the sale;
(d) The canceled sales slip as mentioned in paragraph (b) will be kept as documentation and recorded in the receipts and payments book to reduce the revenue;
5. Procedure for registering the return of goods:
(a) In the case of the return of goods by the buyer, the taxpayer/dealer will request the return of the sales slip in which the sale of said goods was recorded;
(b) On the sales slip returned as mentioned above, the date, the buyer’s name and address, the details of the returned goods, the amount paid to the buyer will be indicated. These details will be confirmed by the hand signature of the person returning the goods;
(c) In the event of failure to return the sales receipt, the taxpayer/dealer will draw up a credit certificate, in which the details mentioned in subsection (b) will be specified;
(d) The canceled sales slip or the aforementioned credit certificate will be used as documentation for recording the payment for the returned goods in the cash book or the receipts and payments book.
6. Procedure for replacing the audit paper roll:
(a) At the end of the paper roll of the audit film, the cash register reading must be written on the film by activating the X key;
(b) after replacing the paper roll, the cash register reading will be recorded at the beginning of the new film by activating the X key;
(c) The same rules must be followed in case the paper tape is torn.
7. The procedure for operating the cash register in the event of a power outage or a technical malfunction:
(a) In the event of a power outage, the cash register must continue to be operated using the mechanisms installed for this purpose in the cash register;
In the event of a technical malfunction that prevents the cash register from continuing to operate, proceed as follows:
(1) immediately notify the technical service provider of the malfunction;
(2) immediately switch to manual recording of the redemption in the daily redemption book;
(3) After the fault is corrected, the entry in the daily revenue book will be finalized and this amount will be recorded on the tape of the cash register; The sales slip that will be obtained from this registration will be attached to the daily revenue book;
(4) If for the purpose of correcting the fault any experimental operations were performed, the sales slips obtained from these operations will be canceled by the technician performing the repair with the date and name of the technician and his signature; The aforementioned canceled sales slips will be kept as documentation to reduce the daily revenue recorded in the cash register tape.