Entrepreneurs reminded which documents must be kept when working with cash registers
Business entities conducting settlement operations using cash registers in trade, catering, and service provision must comply with the legislative requirements regarding the preparation and storage of relevant documents.
Which documents must be generated daily
If settlement operations were conducted during the working day or shift, entrepreneurs are obliged to:
- generate fiscal receipts in paper and/or electronic form;
- create control tapes in electronic form;
- after the end of the shift, generate the cashier’s (seller’s) Z-report.
Document retention period
Control tapes must be stored in the fiscal memory of the cash register throughout the entire service life of the registrar as determined by the manufacturer, but for no less than seven years. An exception to this rule applies only to vending machines for goods or services.
Additionally, the following must be available directly at the place of settlement:
- the registration certificate of the cash register or its copy;
- the latest certificate of sealing of the cash register.
At the same time, entrepreneurs are effectively required to ensure proper storage at the place of settlement of documents confirming inventory accounting (in cases provided by law), as well as the original certificate of sealing of the cash register.
Other documents related to the registration and accounting of the cash register are already held by the controlling authority, so having their copies is sufficient. Meanwhile, generated fiscal reporting documents are automatically stored in the fiscal memory of the registrar and/or on the server of the controlling authority.
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