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Mi a teendő, ha az online pénztárgép elromlik?

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A napokban azzal keresett meg az egyik ügyfelem, hogy mit adjon le a könyvelésre napi zárásként, ha elromlott az online pénztárgépe és elvitte a szervizbe javíttatni.

Azt, hogy ebben az esetben pontosan mi a teendő, a 48/2013 NGM rendelet szabályozza.

Kezdjük a legelején. A pénztárgép elromlik. Ezt a tényt haladéktalanul be kell írni a pénztárgépnaplóba és ezzel egy időben be kell jelenteni a szerviznek, ahol kérjük a gép megjavítását, vagy új pénztárgép beüzemelését. Ennek alapján a szerviztől kapunk egy egyedi sorszámot.

Ezt követően az előző bejegyzésünket (azt, hogy elromlott a gép) haladéktalanul kiegészítjük a bejelentés megnevezésével (javítás vagy üzembe helyezés) és időpontjával, továbbá a kapott egyedi sorszámmal és közlésének időpontjával.

A szerviz köteles a bejelentéstől számított 5 napon belül megkísérelni a pénztárgép megjavítását.

Kérésünkre a szerviz köteles a bejelentéstől számított 8 napon belül cserepénztárgépet biztosítani a javítás idejére, ami

  1. a megjavított pénztárgép visszaszolgáltatásáig,

  2. a javíthatatlannak minősített pénztárgép visszaszolgáltatásától számított 8. napig,

  3. az a) pont alá nem tartozó pénztárgép visszaszolgáltatása esetén a pénztárgép más szerviz általi azonnali megjavításáig vagy e más szerviz által biztosítandó cserepénztárgép rendelkezésre bocsátásáig, de legfeljebb a pénztárgép visszaszolgáltatásától számított 15. napig tart.

Tehát, ha a hiba 15 napon belül javítható, akkor nem szükséges cserepénztárgépet beüzemelni, a pénztárgép megjavításáig az adóalany bizonylatolási kötelezettségét kézi nyugta adásával vagy készpénzfizetési számla kiállításával teljesítheti.

Ha a szerviz 15 napon belül nem javítja meg a gépünket és cseregépet sem biztosít, akkor készpénzfizetési számla kiállításával tehetünk eleget szabályosan a bizonylatadási kötelezettségünknek, amíg a javítás be nem fejeződik.

Figyelem! Január 1-től már nem üthetjük a régi, hagyományos pénztárgépünkbe a bevételt, mint régebben!

A szerviz köteles a cseregép adatait az erre a célra szolgáló külön lapon, valamint a pénztárgépnaplóban feltüntetni. A javítás befejezését követően a szerviznek mind a visszaadott cseregép (cserekészülék), mind a javított gép (készülék) bevételi adatait a pénztárgépnaplóba aláírásokkal igazoltan be kell írnia.

A cseregép üzembe helyezéséről, valamint annak visszaszolgáltatásáról a szerviz az erre rendszeresített nyomtatványon az üzembe helyezést, illetve a visszaszolgáltatást követő 5 munkanapon belül adatot szolgáltat a NAV részére.

Akkor javíthatatlan a pénztárgép, ha azt műszerész állapította meg, és erről a szerviz jegyzőkönyvet vett fel!

A pénztárgépbe a javítás befejezését követő első tételként a kézi nyugtaadással és a cserepénztárgéppel bizonylatolt bevételt is be kell ütni külön megjelöléssel, vagy az erről utólag egy összegben készült gépi nyugtán történő feljegyzéssel, a bizonylat megőrzése mellett.

Tehát amikor vissza- vagy megkapjuk az online pénztárgépet, akkor az addigi (javítási időszakban keletkezett) nyugtákat egy összegben be lehet ütni úgy, hogy külön adónapot nyitunk neki és azt a beütés után azonnal le is zárjuk.

Ez magyarul azt jelenti, hogy megnyitod a gépet, beütöd az elmaradt bevételt – egy összegben ugyan, de gyűjtőnként külön-külön (tehát figyelj arra, hogy pl. az áfa százalékok, bankkártyás fizetés, stb. rendben legyenek) -, majd lezárod a gépet és kezded az új napot, tehát újra megnyitod a gépet és indulhat a forgalom…

Az így keletkező nyugtát vagy nyugtákat össze kell tűzni a csereidőszakban keletkezett adott napi forgalmi jelentéssel.
A csereidőszakban keletkezett bevételek bevitelére szolgáló adóügyi nap lezárásakor keletkező napi forgalmi jelentést pedig csatolni kell a cserepénztárgép-naplóhoz.

Azt tanácsolom, hogy ne csak arra figyeljünk a javítás időszakában, hogy a nyugták ki legyenek állítva, hanem nap végén mindig szépen összesítsük azokat gyűjtők szerint (áfa kulcsok, bankkártya, egyebek), hogy amikor visszakapjuk a megjavított gépünket, egyszerű és megoldható legyen az egy összegű beütés!

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