Privacy agreement
and processing of personal data
1. General Provisions
1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.
1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.
"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and
"User" -
or individual having legal capacity and recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;
or entity, registered in accordance with the legislation of the state of which such person is a resident;
or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;
which has accepted the terms of this Agreement.
1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including information about the results intellectual activity, as well as information about how to implement professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; information about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above), communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.
1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).
2. Responsibilities of the Parties
2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, divulge, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.
2.2.Each of the Parties will do everything necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform official duties for the execution of this Agreement.
2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.
(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;
(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;
(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;
(d) if the information is provided at the written request of the authority state power, other government agency, or organ local government in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;
(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.
2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.
2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”
2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.
2.8.Accepting this Agreement The User acknowledges and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personalized offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.
The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.
2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.
2.10.The user understands that the equipment and software, used by him to visit sites on the Internet, may have the function of prohibiting operations with cookies (for any sites or for specific sites), as well as deleting previously received cookies.
Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.
2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under account the User, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements). In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.
2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.
3. Responsibility of the Parties
3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.
3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.
4.Other provisions
4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be submitted to writing and be delivered in person or through a courier, or sent by e-mail to the addresses specified in the license agreement for computer programs dated December 1, 2016, the accession agreement to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.
4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).
4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.
4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.
Publication date: 12/01/2016
Full name in Russian:
Limited Liability Company "Insales Rus"
Abbreviated name in Russian:
LLC "Insales Rus"
Name in English:
InSales Rus Limited Liability Company (InSales Rus LLC)
Legal address:
125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11
Mailing address:
107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”
INN: 7714843760 Checkpoint: 771401001
Bank details:
The organization has the right to take into account only justified and documented expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation). However, the Tax Code does not contain clear lists of documents that can be used to confirm specific types of expenses. Paragraph 1 of Article 252 of the Tax Code of the Russian Federation only states that supporting documents must be drawn up in accordance with the legislation of the Russian Federation, and if expenses are made on the territory of the state, then in accordance with the business customs applied in this state.
In this regard, the question arises: are the organization’s expenses for the purchase of goods, works or services through an accountable person considered properly confirmed if the seller issued only one primary document, for example, only a cash receipt or only a sales receipt? And is it possible to take into account expenses confirmed by this document alone? Let's analyze letters from tax authorities at different levels to find out what inspectors think about this.
Is a cash receipt sufficient to prove expenses?
In addition to the details listed in this paragraph, the cash receipt may also contain other information provided for technical requirements to the cash register or due to the peculiarities of the scope of its application (paragraph 3, clause 4 of the Regulations on the use of cash registers when making monetary settlements with the population). Most often, cash register receipts printed on modern technology contain a list of purchased goods, including their name, quantity, price and total cost of goods of one type.
Moscow tax authorities believe that if there is a list of purchases on the CCT receipt sales receipt not needed (letter from the Federal Tax Service of Russia for Moscow dated April 26, 2011 No. 17-15/041152).
Moreover, the Federal Tax Service of Russia for the city of Moscow recognized that a cash receipt containing a list of goods confirms not only their payment, but also their acquisition, therefore it can be the basis for capitalizing inventory items and reflecting the costs of their purchase in tax accounting (letter dated June 26 .06 No. 20-12/56636@).
Only if the cash register receipt does not contain a list of purchased goods, the seller, at the buyer’s request, issues a sales receipt to him (letters from the Federal Tax Service of Russia for Moscow dated June 26, 2006 No. 20-12/56636@ and the Department of Tax Administration of Russia for Moscow dated October 6, 2004 No. 26 -12/64015). This document must contain all seven details required for primary accounting documents.
Are expenses confirmed by receipts from a cash register that is not registered with the Federal Tax Service?
Often, when conducting on-site audits, tax officials discover that cash receipts presented as documentary evidence of expenses for the purchase of goods, work or services indicate the number of a cash register, which is not registered with the counterparty with the tax authorities. In such situations, inspectors at a minimum exclude the costs of the purchasing organization for the purchase of goods, works, and services from this counterparty and recalculate its income tax. The Federal Tax Service of Russia confirmed the correctness of such actions.
The department has prepared for territorial inspectorates a review of arbitration practice on disputes arising in connection with the use of administrative responsibility for the most common violations in the procedure for conducting cash transactions and when working with cash (letter of the Federal Tax Service of Russia dated 06/05/13 No. AS-4-2/102502). In addition to other conclusions recommended to inspectors for practical application, the Federal Tax Service of Russia indicated the following. Cash receipts presented to confirm expenses, containing the number of a cash register, which is not registered with the tax authority under the counterparty, indicate that the business transaction did not actually take place.
Since the reality of transactions with the counterparty has not been proven, the department noted that under similar circumstances, inspectors have the right to exclude from the buyer expenses confirmed by such cash receipts and refuse to deduct VAT on this transaction.
Does a certified copy of the cash receipt support the expense?
Over time, the information reflected on a cash receipt may fade or fade completely. Often, after just a few months, cash register checks turn into completely blank pieces of paper, as if nothing had been printed on them at all. This happens if the cash register uses, for example, the thermal printing method. It is almost impossible to recover lost information on your own.
Of course, the purchasing organization can request a duplicate sales receipt from the seller. But this is not always possible. In such a situation, Moscow tax officials recommended making photocopies of cash register receipts and certifying them properly (letters from the Federal Tax Service of Russia for Moscow dated June 26, 2006 No. 20-12/56636@ and dated April 12, 2006 No. 20-12/29007). Obviously, photocopies need to be made when the information on the cash receipt can still be read. It is advisable to file the original of the check itself with its copy.
According to the Federal Tax Service of Russia for Moscow, certified photocopies of cash register receipts can be considered primary accounting documents confirming expenses for the purchase of goods, works, and services in cash (letter dated June 26, 2006 No. 20-12/56636@). This means that the absence of a readable cash register receipt, if there is a copy made from it in advance, is not an obstacle to the recognition in tax accounting of expenses for the purchase of goods, works, services paid for with this check. At the same time, issuance by the seller himself of copies of cash receipts, and not their duplicates, is not allowed (letter of the Federal Tax Service of Russia dated July 10, 2013 No. AS-4-2/12406@).
Even if the cash register check still faded and the purchasing organization did not have time to make a photocopy of it, it will be able to confirm the expenses with a sales receipt (letters from the Federal Tax Service of Russia in Moscow dated June 26, 2006 No. 20-12/56636@ and dated April 12, 2006 No. 20-12/29007). The sales receipt must indicate the name of the seller, the date of sale, the names of the goods or services purchased, their prices and quantities, the surname, initials and signature of the seller, that is, all details that are mandatory for the primary accounting document.
When can you confirm purchases with one sales receipt without a cash receipt?
Some categories of sellers have the right not to use cash register systems when making cash payments or payments using payment cards. Such categories, in particular, include (clause 2.1, article 2 Federal Law dated 22.05.03 No. 54-FZ, hereinafter referred to as the Law on CCP):
- organizations and individual entrepreneurs, used when selling goods, works, services within the framework of “imputed” activities;
- entrepreneurs who switched to when carrying out types of activities to which this system applies.
These persons, instead of a cash register receipt, are obliged, at the time of payment for goods, work, or services, to issue, at the buyer’s request, a sales receipt, receipt or other document confirming the receipt of money. The list of information that must be reflected in this document is given in paragraph 2.1 of Article 2 of the Law on CCP. The Federal Tax Service of Russia explained that the cash register receipt and such a document are identical from the point of view of confirming the fact of payment for the goods (letter dated September 14, 2010 No. ШС-37-3/111573).
Thus, a sales receipt, receipt or other similar document issued by the “impeller” or an entrepreneur applying the patent taxation system simultaneously confirms both the acquisition of goods and materials and their payment. Moscow tax officials adhere to a similar point of view (letter from the Federal Tax Service of Russia for Moscow dated October 17, 2011 No. 16-15/100094@). They further indicated that standard form the sales receipt has not been approved, therefore everyone has the right to develop, approve and apply their own form. The main thing is that it includes all the mandatory details of the primary document provided for by the Law on CCP and the legislation on accounting.
However, in order to recognize the costs of such a purchase in tax accounting, the purchasing organization, in addition to the specified document, will also need source documents, indicating the connection between the expenses incurred and the implementation of activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated June 25, 2013 No. ED-4-3/11515@).
Let us note that in the case of purchasing goods, works, services from persons who do not use cash register systems on completely legal grounds, inspectors can still make claims regarding the documentary evidence of this operation. After all, just on the basis of one sales receipt, it is impossible to reliably establish that it was issued by the UTII payer or an entrepreneur applying the patent taxation system. Therefore, it is advisable for organizations purchasing goods and materials from these categories of taxpayers to request from them a copy of the patent or a notice issued by the inspectorate about registration as a “imputed person.”
Of course, it is possible that the seller will refuse to provide a copy of such a document, especially since he is not obliged to provide it to his clients. In this case, if disagreements arise with the tax authorities, we recommend referring to the fact that the provisions of the Tax Code do not impose on the buyer the obligation to check the tax status of its counterparties.
The sale of goods for cash is usually confirmed by issuing a cash receipt to the buyer. When using online cash registers, the required details of a cash register receipt contain all necessary information about the seller and about the goods sold (name, price, cost). Therefore, drawing up a sales receipt at the same time as the cash register receipt is not required. What if the cash receipt is not issued or is lost? Is a sales receipt valid without a cash receipt?
Sales receipt instead of cash receipt
In general, when selling goods using cash or electronic means of payment, a cash receipt is issued (Article 1.2 of Federal Law No. 54-FZ of May 22, 2003).
Sellers (individual entrepreneurs, organizations) engaged in retail trade and using PSN or UTII had the right not to use cash register until July 1, 2018. Until July 1, 2019, organizations and individual entrepreneurs on PSN and UTII that provide certain services, as well as individual entrepreneurs on PSN and UTII operating in the field of retail or catering, if such entrepreneurs do not have employees (Part 7.1, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ). Instead of a sales receipt, they issue sales receipts to customers.
At the same time, both a cash register receipt and a sales receipt generally confirm the conclusion of a retail purchase and sale agreement and payment for goods (Article 493 of the Civil Code of the Russian Federation).
Do I need a cashier's receipt for a sales receipt?
Regardless of whether the cash register receipt was lost or the seller did not issue it because he was exempt from the use of cash registers, a sales receipt can confirm the costs of purchasing goods if such a receipt contains all the required details.
Mandatory details of a sales receipt without a cash register
A sales receipt is valid without a cash receipt if it contains the following information (Letters of the Ministry of Finance dated 08/16/2017 No. 03-01-15/52653, dated 05/06/2015 No. 03-11-06/2/26028):
- sales receipt number and date;
- seller's name;
- Seller's TIN;
- Name of product;
- quantity of goods;
- payment amount;
- position, full name and the signature of the person who issued the sales receipt.
The presence of the above details in the sales receipt is important for recognizing the cost of purchased goods in tax expenses.
However, there are no requirements for a sales receipt to confirm the fact of purchase in consumer protection cases. There may even be no sales or cash receipts at all. In this case, the fact of purchase can be confirmed by testimony (clause 5 of article 18, clause 1 of article 25 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1).
Cash and sales receipts for advance reports
We answered above whether it is possible to report with a sales receipt without a cash receipt. For an advance report, a sales receipt without a cash receipt will confirm expenses if the sales receipt contains the above mandatory details. Okay, a sales receipt from an LLC without a cash receipt can be accepted for accounting. Is the reverse situation possible: a cash receipt without a sales receipt? If this is a modern online cash register receipt, then it indicates the name of the product, and therefore it will be possible to do without a sales receipt. But if the name of the product is not on the cash register receipt, then you will not be able to confirm the purchase without a sales receipt or invoice (
Many people have come across the concept of a sales receipt - from sellers in stores to those who purchase household equipment for a company.
As a standard, the accounting department requires employees to take a sales receipt for reporting when purchasing something for cash or bank transfer. But what exactly is it, and what should be reflected in it - let's see.
The main thing that an entrepreneur needs to know is that a sales receipt refers to documents called SSO - strict reporting forms. And first of all, they will be needed by those entrepreneurs who work without control cash register equipment.
To study information on BSO and work without CCP, you can read the article “” on our website.
BSO is needed in order to provide the buyer upon request with the opportunity to confirm the fact of payment for the goods. It is issued as a standard in two situations:
If the individual entrepreneur does not have a cash register
If the buyer asks for it personally with a transcript of what was purchased. This usually happens if the store has cash register equipment that issues receipts without a list of goods. In such checks, the information only indicates the total amount spent. And if for an individual this will not be a determining factor, then for someone who makes purchases at the expense of the company, they will then need to report on this check. And for accurate reporting, all information and, accordingly, a sales receipt are required.
Why do you need a sales receipt?
The main purpose is to confirm the fact of purchase of goods, payment Money and completing a purchase and sale transaction.
We have already partially described the situations in which a sales receipt is needed. This is the purchase of something by an employee of the company. Then he will be able to confirm the purchase with this receipt.
The second option - if one of the goods turns out to be faulty, or it is necessary to return it for another reason - a sales receipt will be the only option if a regular receipt is missing, or issued, but only for the total amount.
Where to get a sales receipt
You will not find a specific regulated form and standard for a sales receipt. There are only mandatory details and data that must be indicated on the sales receipt.
However, in any printing house you can place an order immediately for a large number of these documents if your company constantly needs to issue it to its clients.
Sales receipts can also be purchased at stationery or bookstores.
As for the data that should be reflected in the check, the list is as follows:
- Document's name.
- Document Number.
- Date of issue of the sales receipt.
- The name of the organization issuing the check.
- Full name of the person filling out the check.
- TIN of the company.
- Legal address of the company.
- List of names of goods sold.
- The price of each item.
- Total purchase amount.
- Filler's position.
- Personal signature.
- Seal of the organization (if the company has one).
If you decide to place an order for a large batch of sales receipts at a printing house, then you have the right to supplement the order with personal developments. For example, so that the forms are printed with the company logo. This will have a good impact on your company's reputation and will generate more interest among clients, as well as increase brand awareness.
Do I need to provide both a regular and sales receipt?
One of the most common questions that an accountant has is the need to confirm a sales receipt also with a cash receipt. Alas, no one will give a clear answer yet.
What you need to know in this case:
Both checks have their own function. Cash register - confirms the purchase as a whole. And the commodity one deciphers it.
Therefore, our advice is to work according to the situation. Let's look at an example: you give your employee money on account so that he can purchase a specific necessary for the company product. The worker performs this task. And here it’s worth understanding whether he could have taken both checks at once. If the store was cash machine, then you will expect from him both cash and product. This will confirm the fact of purchasing the desired product and show the details of the transaction performed.
However, if the company selling the goods did not have a cash register, then it could not issue a cash receipt (This is legal, and the regulatory act here becomes Federal Law-54 of May 22, 2003). Accordingly, the employee will only bring you a sales receipt, which he will require when purchasing what you ordered.
Note: we can talk about the undesirability of working with such companies if you are a representative of a legal entity. There is nothing wrong with this, but it will never be unnecessary to protect yourself.
Nuances of filling out a sales receipt
- Not It would be superfluous to remind you that the buyer has the right to demand a sales receipt, and seller do not refuse V right, unless of course wants to bring on yourself problems and fines.
- The document itself is standard A6 format. Required details we already listed above.
- Graphs and Lines that are left blank must be crossed out.
- The document must be issued on the same day which the purchase was made.
- Employee responsible for filling out the check should take care of legibility of one's own handwriting and the reliability of his contributions data.
- Strikethroughs and corrections are not are allowed. If they exist, then the document loses its validity. The company's accountant will be able to accept it reporting.
- U a company engaged in trading must have a supply of this document, because it has obligations to the buyer and his demand to issue a sales receipt.
- Every seller must be able to write sales receipts.
- It is allowed to fill out sales receipts both manually and with using a computer. Usually the second option is used in those organizations and stores where goods are “punched” and special software is used. Then the sales employee only enters the necessary data and sends the document to printout.
- If a purchase is made of the same product, but units have different price, That each such unit must be in a separate line of the sales receipt.
- After filling out the table, write below total amount in words.
- If the company does not has its own seal, then no need to look for a replacement. Her absence is permitted by current legislation.