Which documents need to be kept when using cash registers: explanation for entrepreneurs
The tax service explained that business entities using registrars of settlement transactions in trade, public catering, and services are obliged not only to conduct transactions through cash equipment but also to comply with the requirements for creating and storing the relevant documents.
Which documents need to be created daily
Each working day or shift, when transactions are conducted, business entities are required to:
- create fiscal receipts – in paper and/or electronic form;
- create control tapes in electronic form;
- generate Z-reports at the end of the cashier's (seller's) working shift;
How long documents must be kept
Control tapes must be stored in the fiscal memory of the registrar of settlement transactions for the entire period of its operation as established by the manufacturer, but not less than 7 years. An exception is provided only for vending machines selling goods or services.
The legislation also requires keeping at the place of transactions:
- the registration certificate of the registrar of settlement transactions or its copy;
- the latest sealing certificate of the registrar of settlement transactions;
In fact, entrepreneurs must ensure proper storage at the place of transactions only of documents confirming inventory accounting (in cases provided by law) and the original sealing certificate of the registrar of settlement transactions.
All documents related to the registration and accounting of registrar of settlement transactions are available to the controlling authority (so copies are sufficient), and the fiscal reporting documents generated by them are stored by default in the fiscal memory block and/or on the controlling authority's server.
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