Processing cash register sales: a guide for entrepreneurs

Published 30 January 2017. Some rules have changed since; ask us for the current position.

These are the rules to follow when working with a cash register (RRO, реєстратор розрахункових операцій).

Entrepreneurs often have to register a cash register. But how do you use it? And the fines are high… It is straightforward if you follow the right routine.

Start of the working day (shift):

1. Switch on the cash register.
2. Check the date and time settings.
3. Check that there is control tape and receipt tape.
4. Check that the seals are in place.
5. Print a "zero" receipt.
6. Record a "service deposit" of the change float received or left over from the previous day (shift).

Processing sales:

When a customer comes to the till to pay, the cashier or another authorised employee must clearly state the amount due. Having received the money, they should put it aside in plain view and issue a sales receipt for the full amount of the purchase. They should then immediately tell the customer the amount of change and hand it over together with the receipt. Nothing complicated.

The cashier should have no trouble accepting coins, which are also legal tender, or giving change in coins. The customer may check the change without leaving the till.

It is prohibited to keep cash that does not belong to the business at or near the till, and of course the personal belongings of the cashier and other staff.

1. Accept the money, print a receipt for the full amount, and give the customer the change together with the receipt.
2. If a receipt was issued in error: (a) register a negative amount; (b) register the payout with a "service withdrawal" operation.

Then draw up a report on the amount processed through the cash register in error, stating the details of the incorrect amount and of the sales receipt.

What to do in a power cut or if the cash register breaks down: count the cash in the register drawer and enter the amount in the first manual sales receipt (розрахункова квитанція) marked "service deposit"; enter in the cash transactions book (KORO, книга обліку розрахункових операцій) the numbers of the first and last fiscal receipts issued before the power cut and the date and time you started using manual receipts; fill in a manual receipt (stub and tear-off part) for each sale; once power is restored, enter in the cash register the sales made before the power cut (if they were not saved) and the sales recorded on manual receipts, then print a Z-report. If the cash register breaks down, report it to the service centre (TsSO) the same day and then use a backup register or manual receipts.

End of the working day (shift):

1. Hand over the takings using a "service withdrawal" operation.
2. Print an X-report and reconcile it with the cash.
3. Print a Z-report, paste it into the KORO book and complete the book.

If no "service withdrawal" is made at the end of the day, but a "service deposit" is recorded for the cash held at the till when the first sale after the Z-report is registered, there will be no discrepancy between the cash at the till and the amount shown in the daily report.

If the fiscal report receipt contains data on service deposits and service withdrawals, columns 3 and 4 of section 2 of the KORO book may be left blank.

Senior Expert

Key Solutions Audit Firm

Ivan Skubskyi