How to properly issue a sales receipt for an individual entrepreneur. Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs?

Every individual entrepreneur should know that accepting cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Individual entrepreneur's cash and sales receipts are proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will the new checks be like? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What is the penalty for not having a cash register? Let's look at these questions.

Definitions and differences between cash receipt and sales receipt

Many people are still at a loss as to whether individual entrepreneurs should issue cash receipts, or whether all individual entrepreneurs should install new cash registers? Therefore, first we will answer the main question:

Attention! Since mid-2018, all organizations and entrepreneurs in the region are required to use online cash registers. common system taxation. Similar requirements apply to the vending business. Regardless of the regime, public catering and retail had to switch to the new format if they had hired staff. PSN and UTII payers, as well as merchants using the simplified tax system engaged in the service sector, received a deferment. Until July 2019, owners of retail stores and catering outlets may also not change their equipment if they have not concluded employment contracts.

Purpose cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service regarding the availability of mandatory details. The cash receipt is printed on a special cash register machine, which must be properly configured and registered with the tax inspectors.

Important! Old cash registers cannot be used. Production of obsolete equipment ceased at the beginning of 2017.

Previously, the cash receipt did not provide detailed disclosure of information about settlement transaction. Therefore, an attachment to this document was a sales receipt. It was not necessary to attach it to each cash transaction; it was issued in the following cases:

• buyer or client request;
• making an advance payment if the transaction has not yet been completed;
• confirmation of cash acceptance when mandatory use of cash register is not provided.

Now this form has lost its relevance. All information about the transaction is contained in cash document. The persons named in clause 7.1 have the right to issue a sales receipt or BSO. Art. 7 of Law 290-FZ dated 07/03/16. The list includes entrepreneurs and organizations that received a deferment in installing online cash registers until July 2019. The conditions for the validity of the document are listed in letters of the Ministry of Finance of the Russian Federation No. 03-11-06/2/26028 dated 05/06/15 and No. 03-01-15/52653 dated 08/16/17.

Cash receipt: sample and requirements

Since a cash receipt is the main payment document, its form must comply certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to old-style checks. He also comes out cash register, but first, KKM itself must receive accreditation in tax office with assignment of a registration number.

Along with the usual details of old cash receipts, such as serial number, date and time of purchase, full name and INN of the individual entrepreneur and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of May 22, 2003):

• Name;
• tax regime;
• calculation indicator (receipt, expense, etc.);
• name of the product, work, service;

Attention! Individual entrepreneurs in all special modes, except for sellers of excisable goods, can skip this detail until 02/01/2021.

• type of payment: cash or non-cash;
• Cashier details (full name, position or number), shift number;
• number received from the tax office when registering a cash register;
• fiscal data: sign, serial number;
• Internet links: mandatory to the Federal Tax Service website, address of the online store that issued the check, address Email Individual entrepreneur, if the buyer received a check by email;
• QR code.

His sample looks like this:

From January 2019, product codes should have appeared on the cash register receipt. For regular products, sellers were required to indicate designations in accordance with the EAEU nomenclature. However, the government order has not yet been signed. Businessmen received a reprieve.

Let us recall that in this year a labeling system is also expected to be introduced. Unique product identifiers will appear on receipts. Sellers of tobacco products will be the first to apply amendments to the legislation. The instructions for them will come into force in March.

All data on the document must be clearly printed so that it can be easily legible. For printing, special thermal paper is used, which does not hold characters for a long time; they fade. Article 4.7 of Law 54-FZ establishes the requirement to retain information on a document for at least 6 months. Therefore, if you need it for a long time, it is better to scan or make a photocopy.

An individual entrepreneur's cash receipt is issued without a stamp. It allows you to present the entire transaction quite clearly. At the same time, it is not prohibited to indicate related information on the document, for example, the terms of promotions, the amount of discounts, phone number hotline, thanks for your purchase.

Sales receipt: sample and requirements

Since the sales receipt for a long time was a cash register application, it contained Additional Information. Forms were printed in advance and filled out responsible person. Entrepreneurs and organizations that received a deferment for online cash registers have the right to adhere to the previous rules until July 2019.

The requirements for the details are as follows:

• Name;
• serial number;
• date of;
• details of the individual entrepreneur: Full name and TIN;
• full description of the purchased product: quantity, unit price, article number;
• total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, you only need to write down the decoding of the goods. You can create templates yourself on a computer and print them, buy forms at a kiosk, or order them from a printing house.

You can use a standard sample:

Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that no other names can be written there.

Some businessmen can issue an individual entrepreneur sales receipt without a cash register until July 2019 to confirm their income. These are entrepreneurs on special regimes who do not have hired workers, with the exception of those who are employed retail trade and catering. Sales receipts can be replaced with receipts.

A sales receipt without a cash register can be issued by individual entrepreneurs specified in Art. 2 laws 54-FZ. Such participants in the turnover are allowed to refuse CCP.

Many people do not understand what the difference is between, so they believe that replacing one document with another is legal. However, it is not. The purpose of the invoice is to confirm that the goods have been transferred to the buyer. It is usually used by customers and suppliers when carrying out a transaction. The invoice does not indicate the amount of payment, so it cannot be considered confirmation of receipt of money for the goods.

The same conclusion arises when comparing a sales receipt and a receipt cash order. Documents that arise when maintaining a cash register, such as receipts and receipts, reflect the movement of money within the cash register, but do not replace documents for conducting cash transactions.

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash registers, including deferred merchants. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others were given a deferment until July 2019.

Attention! Some types of business activities are completely exempt from cash discipline. Nannies, caregivers, collection points for recycled materials and glass containers (except for the collection of scrap metal) may not use it.

Let's consider how cash transactions should be processed in different special modes.

On the simplified tax system

One of the most common tax regimes of the simplified tax system, which is used by a large number of individual entrepreneurs. The application itself simplified system taxation does not exempt entrepreneurs from the mandatory use of online cash registers, so all individual entrepreneurs will sooner or later need to acquire special devices; store sellers and cafe owners should especially hurry up.

• household services (plumbers, apartment cleaning, garbage removal);
• car washing and repair;
• Taxi;
• cargo transportation and loader services.

They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. Upon conclusion employment contract 30 days are allotted for device registration (Article 7 of Law 290-FZ).

On UTII

A similar system for the timing of establishing CCP as for the simplified tax system applies to UTII:

If the individual entrepreneur is alone engaged in an area not related to retail sales and the restaurant business, he issues receipts or sales receipts at the client’s request until mid-summer 2019.

If it carries out such activities with officially registered employees, it will install an online cash register by mid-2018.

If it works while providing services to the population, it applies the BSO until July 2019.

In each region, the scope of application of UTII may differ, since local authorities have the authority to establish types of activities in which entrepreneurs can switch to “imputation”.

On PSN

The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that only individuals can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions for cash discipline are the same as for the simplified tax system and UTII.

Checks for non-cash payments via acquiring

The acquiring system requires payment plastic card through a special terminal. The acquiring receipt itself is a fiscal document sent to the Federal Tax Service website when making non-cash payments. To generate it, a terminal is used, which already has an online cash register installed. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

Fines

The most common violation of cash discipline is failure to issue a check, which indicates failure to carry out a cash transaction. This results in administrative liability: the entrepreneur is fined 1.5-3 thousand rubles. The same penalty is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has good reasons, for example, lack of electricity or temporary failure of the device.

For working without a cash register, there are much stricter sanctions. imposes on entrepreneurs a fine of ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations face recovery of up to 100% of the unaccounted transaction, and the minimum is set at 30 thousand. If the offender repeats the violation, he risks facing suspension of activities for 90 days and disqualification of officials.

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, payers of UTII and PSN have time for installation, but there is less and less time left. Good advice I would like to give to those who know that from July they will have to install a cash register: closer to deadline Prices for new cash registers will predictably increase. Therefore, it is worth deciding on the issue of purchasing and installing new equipment in advance; it is useless to expect that there will be any other amendments to reschedule.

It is impossible to imagine our modern society without all kinds of purchases. And it doesn’t matter whether you are going to go to the grocery store or want to buy expensive household appliances– the seller will have to give you a check. A receipt is the main document that certifies the purchase or sale of goods, or the provision of services. But the concept of a receipt does not always mean that this is the cash receipt that is issued in the store. In what cases is a cash receipt needed? Let's take a closer look.

Concept of cashier's check

Cash receipts come in two varieties: sales receipts and cash receipts. A cash receipt (aka fiscal receipt) is issued when you purchase a product. It is punched at the checkout. You need a cashier's receipt to confirm the fact of purchase for a certain amount.

A cash receipt is a reporting document only formally, which cannot be said about a sales receipt. Commodity cash register is a special form that is filled out manually. It has information about the place where the purchase was made, the type (article) of the product, the date of sale, the price, the name and signature of the seller. Please note that a sales receipt is not valid without a cash receipt. Often a sales receipt can be replaced by a delivery note. No sales receipt required individuals. Exceptions are cases of sale of technically complex goods and other non-food products in which you have discovered a defect, during the period warranty period. They can be returned back to the store.

Cash receipt for individual entrepreneurs and organizations

Is an individual entrepreneur required to issue a cash receipt? And is a cash receipt needed for an individual entrepreneur? It depends on the individual entrepreneur taxation system. For individual entrepreneurs who pay UTII, the presence of a cash register was canceled in accordance with Federal Law No. 54 “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

Individual entrepreneurs and organizations can decide for themselves whether to stop using the cash register for UTII or continue to use the cash register. This law indicates the right to refuse cash register equipment, and not the obligation. According to the law, individual entrepreneurs and organizations may not use cash register systems in the following cases:

• When issuing, at the buyer’s request, a document (receipt, sales receipt), which directly confirms the receipt of funds for the product.
• Providing services to the public in which strict reporting forms are issued.
• When trading in markets, selling tea products in wagons, trading from tanks, selling newspapers, lottery tickets, peddling trade.
• When are tickets for public transport sold?
• Providing meals for students and workers educational institutions, during classes, etc.

Thus, for an individual entrepreneur with UTII, a sales receipt is sufficient, since an individual entrepreneur has the right to carry out his activities without a cash register, only by keeping an accounting notebook.

If a legal entity buys goods, then a sales receipt is needed to record accounting expenses. Then, along with the cash receipt, a sales receipt is also issued for accounting purposes.

From the above it follows that if the LLC is on UTII, then the cash register may not be used, but at the request of buyers, sales receipts with the necessary details must be issued.

Organizations (excluding credit organizations) and individual entrepreneurs that use a payment terminal (ATM) are obliged to:

• use cash registers together with a payment terminal, ATM;
• register the used cash register with the tax authorities;
• use cash register equipment in fiscal mode;
• when making monetary payments (cash), issue clients a cash receipt, which is printed by a payment terminal or ATM.

Credit institutions, in turn, are required to use cash register systems, which must be equipped with protection in the event of unauthorized access by software products.

Thus, we learned in which cases a cash receipt is needed, and in which cases, only a sales receipt will be sufficient.

All organizations and individual entrepreneurs, when making cash payments or using payment cards in the case of selling goods, performing work or providing services, are required to use cash register equipment. This means that at the time of payment for goods in cash, the trading company is obliged to print on the cash register. Such rules are established by Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as the Law).

Document to confirm expenses

Cash receipt- this is the primary accounting document:

Printed by cash register equipment on paper;

Confirming the fact of cash payment and (or) payment using payment cards between the user and the buyer (client);

In addition, KKM checks are recognized as documents confirming the actual cost of purchasing goods, works, and services in cash (Letter of the Ministry of Finance of Russia dated September 17, 2008 N 03-03-07/22).

The list of mandatory details of a cash register receipt is contained in the Regulations on the use of cash registers (approved by Decree of the Government of the Russian Federation of July 30, 1993 N 745).

Our information. Required cash receipt details:

1) name of the organization (individual entrepreneur);

2) TIN;

3) serial number of the cash register;

4) serial number of the check;

5) date and time of purchase or provision of services;

6) cost of purchase or service;

7) a sign of the fiscal regime.

In the absence of any of the details or the impossibility of reading them, checks cannot serve as primary accounting (exculpatory) documents accepted for tax purposes. Accordingly, such checks will not confirm the expenses of individual entrepreneurs (Letter of the Federal Tax Service of Russia for Moscow dated June 26, 2006 N 20-12/56636@).

In addition to the mandatory ones, the cash receipt may contain other information (Letter of the Federal Tax Service of Russia for Moscow dated July 20, 2009 No. 17-15/075359). Additional details of the check may be, for example, section number, surname or code of the cashier, indication of the amount of taxes.

When purchasing goods for further resale, the merchant must have supporting documents that contain the name of the purchased product and its value. The list may be contained on a cash register receipt, and then a cash register receipt is quite sufficient to confirm expenses.

If the receipt does not contain a list of purchased goods, the buyer is issued a sales receipt indicating the name of the seller (organization, individual entrepreneur), name and type (article) of the product, price, date of sale and surname of the seller.

Sales receipt is one of primary documents, on the basis of which the buyer can confirm the fact of payment for goods purchased under a retail purchase and sale agreement (Article 493 of the Civil Code of the Russian Federation).

There is no approved form of sales receipt. In this regard, taxpayers have the right to independently approve the form of the sales receipt, while complying with the provisions Federal Law dated November 21, 1996 N 129-FZ. This is stated in the Letter of the Ministry of Finance of Russia dated February 11, 2009 N 03-11-06/3/28. In paragraph 2 of Art. 9 of the said Law contains a list of details required for primary documents. If these details are available, the sales receipt will comply with legal requirements and perform the functions of a primary accounting document, which means it will confirm the merchant’s expenses.

Our information. Mandatory details of primary documents, the form of which is not provided in the albums of unified forms:

1) name of the document;

2) date of preparation of the document;

3) the name of the organization (entrepreneur) on behalf of which the document was drawn up;

5) measures of business transactions in physical and monetary terms;

6) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

7) personal signatures of these persons.

Thus, the documents confirming the costs of purchasing goods in cash are sales and cash receipts, which contain the name and cost of the purchased goods, works, services (Letter of the Ministry of Finance of Russia dated May 8, 2007 N 03-11-05/99) .

Sometimes the used cash register models produce unstable receipt prints, on which the reflected information is lost (faded) over time. In such cases, the merchant needs to make a copy of such a check or have soft (commodity) checks with the relevant details.

Photocopies of cash register receipts and sales receipts, made in order to preserve the clarity of the information reflected on them, certified by the signature of the entrepreneur, are primary accounting documents confirming the actual costs of purchasing goods in cash (Letter of the Federal Tax Service of Russia for Moscow dated April 12, 2006 N 20-12/29007).

Sales receipt instead of cash receipt

It is not necessary to issue both receipts (sales and cash receipts) to the buyer. A businessman may well limit himself to a cash register, supplementing it with the necessary details (indicate a list of purchased goods and services). But instead of a cash receipt, it is not always possible to issue the buyer a sales receipt. Law N 54-FZ obliges merchants engaged in retail trade to hand over a cash receipt to customers along with the purchase. Exceptions are provided for businessmen who are exempt from using cash register machines.

So, when implementing certain types activities, due to the specifics or location of individual entrepreneurs, they can make cash payments without a cash register. In this case, businessmen are not even required to issue a sales receipt.

The list of such types of activities is given in paragraph 3 of Art. 2 of Law No. 54-FZ. Merchants engaged in the provision of services have the right to issue a strict reporting form (SSR) instead of a check. BSO is allowed to be developed independently, so that businessmen can take the same sales receipt as a basis, supplementing it with details required for BSO (Resolution of the Government of the Russian Federation of May 6, 2008 N 359). The third category of persons included in the exceptions are entrepreneurs and firms transferred to pay UTII.

Starting from July 21, 2009, “imputers” may not use cash registers when making cash payments and payments using payment cards (Clause 2.1 of Article 2 of Law No. 54-FZ). When combining UTII with other regimes, the taxpayer can refuse KKM only in relation to transactions subject to UTII. When carrying out activities taxed in accordance with the general or “simplified” tax regimes, the use of cash registers is mandatory (Information of the Federal Tax Service of Russia dated September 29, 2009 “On the use of cash registers by UTII payers”). The exemption does not apply to “imposed workers” who provide services. They can refuse cash registers if they issue BSO to clients (Letter of the Ministry of Economic Development of Russia dated April 8, 2010 N D05-1018, Letter of the Ministry of Finance of Russia dated September 8, 2010 N 03-01-15/7-203).

Instead of a cash receipt, merchants must, at the client’s request, issue a document confirming the receipt of money. This could be a sales receipt, receipt or other similar document. It is important that it contains the required details (see sample).

Sample. Sales receipt form

Sales receipt N ___ dated "__" _____________ 2010

FULL NAME. individual entrepreneur _____________________________________

Taxpayer Identification Number ________________________________________________________________________________

	Name of product, work, services	Unit measurements	Price for 1 unit. measurements	Qty	Sum
Total

Total issued and paid in cash (using

payment card) of goods (works, services) in the amount of __________________________

(_________________________________________________________________) rubles.

Individual entrepreneur ____________________________________________

Note! The seller of goods must issue a sales receipt (receipt or other similar document) at the time of receipt of payment. But not in all cases, but only at the request of the buyer (client).

Based on the sales receipt, the buyer can take into account the costs of purchasing goods, works, and services (Letter of the Ministry of Finance of Russia dated August 17, 2010 N 03-11-06/2/130).

A sales receipt issued by the “impeller” and containing all the necessary details is a document confirming the entrepreneur’s expenses. At the same time, the merchant does not need to document that the seller of goods is a payer of UTII.

Our information. Mandatory details of the payment document that the “imposer” issues instead of a cash receipt:

1) name of the document;

2) serial number of the document, date of issue;

3) name of the organization (full name of the entrepreneur);

4) TIN of the seller (entrepreneur, organization);

5) name and quantity of paid goods purchased (work performed, services rendered);

6) amount of payment in cash, in rubles;

7) position, surname and initials of the person who issued the document, and his personal signature.

In the event that a sales receipt is issued to an entrepreneur by an organization (entrepreneur) that is obliged to use cash register, the merchant cannot be held liable. This circumstance is not an obstacle to accounting for expenses incurred by an entrepreneur and paid in cash. As follows from the Determination of the Constitutional Court of the Russian Federation of October 16, 2003 N 329-O, the taxpayer is not responsible for the actions of his counterparties, and cannot be held responsible for additional responsibilities not provided for by law.

The only check

So, is just one cash receipt or one sales receipt enough to prove expenses? Let us say right away that it is safer to have both documents in hand. A cash receipt will become the basis for accounting for expenses, and a sales receipt will serve as the basis for recording purchased valuables.

When the names of goods are indicated on the cash register receipt, a sales receipt will not be needed to confirm the purchase (but it will not be superfluous).

A sales receipt will justify the purchase from the “imputed person”; a cash receipt in this case is not necessary. But if the sales receipt was issued by a seller operating in a general or “simplified” mode, who is obliged to use cash registers, the absence of a sales receipt may lead to a dispute with the inspectors. Inspectors, having discovered that the seller is not the “imposer,” can point out that the merchant’s expenses are not confirmed, because for this general rule A cash receipt is required.

Evidence of the "imputed"

Tatyana Elkina, magazine expert

When purchasing goods (works, services) from “imputers”, a correctly executed payment document is sufficient to post the goods and record costs (reflecting the amount of costs in the book of income and expenses). In most cases, this becomes a sales receipt. The law does not oblige entrepreneurs to have evidence that the seller has actually been transferred to UTII and does not use the cash register (the “imputed” has the right, but is not obliged, to refuse to use the cash register). However, if you have a sales receipt, and the seller works under the general or “simplified” regime, it is possible that inspectors will exclude the costs of this purchase from the tax base.

At a minimum, you should find out from sellers whether they work for UTII and whether they use a cash register. Perfect option- request a document stating that the seller uses UTII and, taking advantage of the right granted by the Law, does not use cash register. If your employees make any purchases, it is possible that the accountant brings only a sales receipt, indicating that the store does not use a cash register, although in fact he simply forgot to take the receipt. When such a situation is possible, employees can be prohibited from purchasing goods where a cash receipt is not issued.

A cash receipt is a document that confirms the fact of purchasing a product.

Having it, you can easily exchange your purchase if defects are found on it.

Externally, this document is no different from an ordinary rectangular paper strip. This is why many buyers are skeptical about receipts and throw them in the trash soon after making a purchase.

Purpose of the document and rules for its use

Domestic legislation states that the buyer has the right to return or replace a defective product if he provides a witness who confirms the fact of purchase.

But a person cannot always fulfill such a requirement of the law. And then the cash receipt “comes to his aid”, which is a “mute” witness to the purchase of the goods.

A cash receipt is fiscal document, which is printed on special paper by using . The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to storage rules such checks. Because the text on such documents may fade, it is best to store them separately from other documentation. Better yet, make notarized copies of checks while the text is still clearly visible.

Features of use for individual entrepreneurs and LLCs

If an entrepreneur uses the system, then he can easily do without a cash register. He is required to keep only an accounting notebook.

But when it comes to purchasing goods legal entity, then you can’t do without a cash receipt. Moreover, not only a cash register is issued, but also.

An LLC can also do without a cash register if it uses the UTII taxation system. But when a buyer asks for information regarding a purchase, LLC management must do so.

If you have not yet registered an organization, then easiest way do this using online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue, which will completely replace an accountant in your company and save a lot money and time. All reporting is generated automatically and signed electronic signature and is sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Mandatory details and their explanation

A cash receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The company name is indicated as indicated in the organization. If the product is purchased from, then instead of the name of the organization, you must indicate the surname of the individual entrepreneur.
2. Taxpayer INN. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. Serial number of the cash receipt. Before the number, as a rule, the following words or signs are written: “CHECK”, “CH”, “No” or “#”.
5. Date and time of purchase. The date of purchase is indicated in the format “DD.MM.YYYY”.
6. Purchase cost. The amount spent on purchasing the product is indicated.
7. Sign of a fiscal regime. This regime can be reflected in many ways, but usually the phrase “FISAL CHECK” or the abbreviation “FP” is used.

On the cash receipt may be specified and additional information - change, cashier’s name, as well as the name of the goods. Although this data is not mandatory, it greatly facilitates the work of the accountant in creating analytical accounting.

Design rules

A cash receipt is a fiscal document that confirms cash and non-cash payments. Such a document is printed only automatically using a cash register.

Each check contains mandatory details, the explanation of which is given above. The placement of details depends entirely on the device model. The only requirement for the seller is good visibility of the text on the receipt. It may also contain other information: additional details or information about current discounts and promotions.

Make sure that the names of the listed goods in the receipt do not differ from the names of the same product items in the warehouse. If such a difference in name exists, then discrepancies will soon appear in the following accounting records - warehouse, accounting and management.

In none of the technical requirements cash registers do not mention that the size must be indicated on the receipt. But it is still recommended to place the VAT amount on the cash receipt form. It can be specified total amount for all purchased goods. Thanks to this, the client will have the opportunity to see the amount that will be deducted for value added tax.

An example of printing a receipt on a cash register is shown in the following video:

New this year

Most recently, the president approved amendments to the law “On the use of cash register equipment.”

Here is a list of the most main amendments:

1. The scheme of cooperation between tax authorities and trade organizations. Now data on checks will be transmitted to the tax authorities online.
2. Customers will continue to be issued paper cash receipts, but if desired, the client may request that an electronic sample receipt be sent to his email address. Wherein electronic version the check will have the same legal force as a paper sample.
3. The changes will also affect cash registers. Now they will use a fiscal drive, with the help of which data on each information will be transferred to the fiscal data operator. The same fiscal drive will allow you to send an electronic sample of the receipt to the buyer.
4. Simplify the procedure for registering a cash register. To register a device you no longer need to go to the center Maintenance. The entire procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the simplified taxation system and UTII taxation systems. Since July next year they will also have to mandatory install cash registers.
6. The list of required details for a cash receipt will change. After the law comes into force, the following details will appear on the check:
   • information about what taxation system the seller uses;
   • serial number of the device;
   • web address of the fiscal data operator;
   • place, date, and time of purchase;
   • calculation type - income or expense;
   • name of commodity items;
   • amount to be paid and amount of VAT;
   • email address and telephone number (for an electronic check sample);
   • type of payment – ​​electronic or cash.

But for legal entities and individuals, it is important not only the rules for issuing a cash receipt, but also the rules for preparing its copy.

Procedure for issuing a copy of a cash receipt

A copy of the cash receipt is not the main document confirming the fact of purchase.

It is simply considered as an additional guarantee of the interests of the buyer.

Copy of cash receipt consists of the following details:

• document's name;
• name of the organization or full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• number of goods for one product item;
• amount per unit of goods;
• the cost of all units of goods of one product item;
• position and full name of the person who issued the copy of the check.

The completed copy of the cash receipt must bear the seal of the organization or individual entrepreneur, as well as the personal signature of the employee who prepared this document.

Penalties for violation of use

To the very common disorders The use of cash receipts should include:

According to paragraph 2 of Art. 14.5 Code of Administrative Offenses for incorrectly formatted cash receipt a fine is provided for the amount:

• 1500-2000 rub. for citizens;
• 3-4 thousand rubles. for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does not the check was not issued , then the amount of the fine will be as follows:

• 1500-3000 rub. for citizens;
• 3-10 thousand rubles. for officials;
• 30-100 thousand rubles. for legal entities.

It is worth noting that in the future the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly executed cash receipt.

Report on an erroneously punched cash receipt. Purpose and registration rules

If the cashier punched the cash register by mistake, he needs to fill out act KM-3. Its uniform was unified by the government at the end of 1998.

When filling out the act, indicate the following information:

• Name of the organization;
• cash register model, as well as its registration number and manufacturer number;
• Full name of the cashier who fills out the act;
• number of the erroneously punched check and its amount;
• the total amount of checks that will be returned.

All receipts for which the refund is issued must be attached to the completed act. Each of them must have the stamp “REDEMPTED” and the signature of the manager.

This act is issued in only one copy. It must be signed by the commission members and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it must be stored for 5 years.

Filling out the KM-3 act is carried out at the end of the same business day when the check was entered by mistake.

If the act is filled out incorrectly, an administrative fine may be issued. A fine may be applied if 2 months have not passed since the registration of the act.

The procedure to follow in case of an erroneous receipt of a cash receipt is presented in the following video lesson:

This article will help entrepreneurs understand the types of checks, which ones are required and which ones can not be used.

We will also find out what is the difference between sales receipts and cash receipts, and when they can be issued separately from each other.

What is a sales receipt used for?

A sales receipt (PR) is an official document attached to the main document, which serves as evidence that certain services/goods were provided to the consumer. There is no approved form for this document. For this reason, entrepreneurs have the right to issue a sales receipt in free form.

The PM is not a form that must meet certain strict requirements, since it is a supporting document. Persons involved entrepreneurial activity, can issue checks themselves or turn to any printing house for help.

Any printing company is able to provide PM compilation services absolutely different types depending on the type of activity. The option of creating a completely new, unique sample specifically for the entrepreneur is also being considered.

IN Lately You may have probably heard that the need to use PM can be reduced, since most cash registers already indicate the range of goods/services provided to the consumer in full on the cash register receipt (CR).

Of course, in this situation, there is no need for a sales receipt. But what should business owners who have retained old cash registers do? In this case, they cannot release goods without PM.

Individual entrepreneurs who are subject to a single tax on imputed income (UTI) can provide their consumers with only PM as the only required document when using the services offered or making any material acquisition.

Let's look at a sales receipt form. List of necessary details indicated on the PM:

• name, i.e. "Sales receipt";
• individual serial number;
• the name of the individual entrepreneur, his taxpayer identification number;
• name of the product or services provided, number of them;
• total amount;
• signature and her full transcript persons to whom the check was issued and provided.

What is a cash receipt used for?

One of the most important responsibilities of a private person engaged in business activities is correct design cash transactions. This primarily applies to printing and providing the receipt to the consumer.

The entrepreneur's CC is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above-mentioned payment document is also required when making various kinds calculations. It is also an important point in maintaining strict reporting in documents.

The CC can be printed exclusively using a machine, which, in turn, by default must contain the necessary data about the entrepreneur.

List of required details to indicate on the check:

• Name;
• name of product/service;
• the amount of money for the goods/services provided;
• date of purchase indicating the exact time;
• serial number of the check;
• the address at which the type of machine used for issuing checks is registered;
• the name of the individual entrepreneur, his taxpayer identification number, as well as his registration number;
• the number of the cash register under which it was registered during manufacture;
• attribute of the fiscal regime.

All this information is necessary in order to accurately determine where the product was purchased, as well as establish the exact date and the time of the purchase transaction. Also, the contents of the check help government agency who monitors compliance with tax legislation, monitor compliance with the rules of individual entrepreneurs. Advertising is allowed on the CC, but only if the basic details are readable. If it is noticed that some props are not visible well enough, you need to stop the operation of the device.

Nowadays, all cash register machines issue the above check in their own way. For example, the check number can be indicated at the top, at the bottom, or even in the middle. This is not any type of violation.

Use of a cash receipt by consumers

Many consumers these days demand CC and have every right to it. A check can be useful for a client to provide reporting on the purchase of certain goods for a specific amount of money. The legislation clearly states all the points that ensure that CPs are always issued by entrepreneurs. Some individual entrepreneurs also use CC to provide full information on sales in the advance report.

The fact of providing the FC when returning damaged goods will make your life much easier and relieve you of the burden of providing evidence that the goods were purchased directly from that place. Current legislation does not oblige you to return goods only if there is a control certificate, but its presence will make your life much easier.

Registration of TC without a cash register

If there is no cash register, the person engaged in business activities forced to issue PM for each client request, since the PM without providing the CC is the only document confirming the fact of purchasing a product or using a service.

Current legislation allows for the issuance of PM as an annex to the CC, or PM without provision of the CC.

With such issuance of PM, the importance of the data provided on the receipt increases significantly. This happens because in this case PM is the only documentary evidence of the fact of purchase. In accordance with accounting rules, it is considered that TC is a step-by-step decoding of TC.

Consequences of not issuing a check

The law provides for fines for unissued checks. It should be remembered that a payment document that was issued using a cash register that is unregistered or does not meet the requirements can also be equated to the status of a “blind check.” A fine is also imposed in this case.

Depending on the situation, legal punishment in the form of monetary payment for non-compliance established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not involved in administrative responsibility more early, and also if no other type of violations were found during the inspection.

It is worth emphasizing that the fact of violation of the issuance of the specified payment document is, as a rule, discovered during the inspection of business activities by the tax inspectorate.

It is also worth noting that most often such checks take place when there are frequent cases of complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. Even cases of machine breakdowns or running out of cash register tape are not considered exceptions.

When is a cash receipt not needed?

CC must be issued to all consumers under any circumstances when the calculation is carried out in cash, except for the moment when a person engaged in entrepreneurial activity has legal permission that he may not use cash registers, that is, he exercises the right not to issue a cash register.

As practice shows, clients rarely pick up checks, but issuing them has been and remains a necessary condition. A individual entrepreneur must, in turn, create everything the necessary conditions to ensure that these rules are not violated.

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