Trade is a separate type of activity that is subject to its own rules and laws. The main one is the use of a cash register at points of sale, although in some cases you can do without it.
This applies to those entrepreneurs who are on a single tax. They, unlike others, are exempt from using a cash register in their enterprise. Instead, they have the right to issue a sales receipt - a document that legally confirms the fact of the purchase and sale.
Basic requirements for the document
There is no specific form for filling out a sales receipt, so each company or store does it differently. The check is considered primary documentation and has a number of details that must be present in it. These include:
- serial number;
— date of issue of the sales receipt;
- document's name;
— Full name of the individual entrepreneur who issued the check;
— article and quantity of goods sold;
— total cost of the goods;
- Full name of the person who wrote the check, as well as his signature.
According to the law, an employee of a trading company can issue only one sales receipt or two documents at once (commodity in addition to cash register). Moreover, between them, the sales receipt is considered more important. It displays more detailed information about the fact of purchase and sale. In addition, the seller is obliged to issue such a document to the client. Having a sales receipt will protect the parties from dishonest behavior. And its provision is a guarantee of resolving most controversial situations. 
There is a fine for failure to issue a sales receipt. Its size depends on who will be punished: the seller, the official or the company as a whole. If such a violation provoked the loss of a large amount Money or affected the image of other enterprises, then the court may significantly increase the amount of fines.
Principles for issuing a sales receipt
In addition to the requirements for the content of a sales receipt, there are rules for its execution. In order not to break the law, you should remember how to fill out the document. Let's consider recommendations that will help avoid mistakes:
- It is necessary to indicate all the listed details. In the absence of any of them, the sales receipt is considered invalid and therefore cannot be a document confirming the purchase;
— each product is filled in a separate line. Any abbreviations or generalizations complicate the work of the accounting department and tax office;
— the total purchase price is indicated separately;
- although the law does not provide for a stamp on a check, in some cases the accounting department requires it to be stamped;
- there should be no empty lines in the sales receipt, so they should be crossed out;
- if the sales receipt complements the cash receipt, then a special note must be written on it;
How to distinguish a sales receipt from a cash receipt?
Despite the fact that both types of checks are widely used in trade when paying a buyer, there are differences between them. A cash receipt is a fiscal document required by the tax office. Such a check allows regulatory authorities to monitor the correctness of calculations and timely payment of taxes. Such a receipt is always printed on the cash register. It contains the details of the company, as well as its location, exact time making a purchase, individual device number. Modern cash registers automatically transmit data to the tax office at a certain frequency. 
A sales receipt does not belong to fiscal documents. It is prepared by the seller in addition to or instead of a cash receipt. Usually the form is filled out by hand, but ordinary computer technology can also be used. The purpose of drawing up a sales receipt is detailed description products or services sold for cash.
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 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 purchasing a product, paying 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 had a cash register, then you will expect both a cash register and a product register from it. 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.
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.
The purpose of a 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 the 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. It also comes out of the cash register, but first, the cash register itself must receive accreditation from the tax office and be assigned a registration number.
Together 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 engaged in 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 cash receipt 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 entrepreneurial activity completely exempt from compliance with 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 modes taxation simplified tax system which is used by a large number of individual entrepreneurs. The use of a simplified taxation system in itself 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.
- 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 the clients of a businessman on a patent can only be individuals. 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. For this comes administrative responsibility: entrepreneur 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 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.
A sales receipt is a document issued by the seller as confirmation of purchase and certifying the fact of payment. Let's figure out whether it is enough to write off accountable amounts and capitalize inventory items (inventory and materials) and how to formalize it correctly.
A sales receipt is not a unified document mandatory for use by legal entities. There is no required form either. However, its issuance by the seller confirms the conclusion of a retail purchase and sale agreement and payment for the goods ( Art. 493 Civil Code of the Russian Federation) and must comply with the requirements of Art. 9 of Law No. 402-FZ on primary accounting documents.
According to the Sales Rules individual species goods ( Government Decree No. 55 dated January 19, 1998), in case of carry-out trade, along with the purchase, the buyer is given a sales receipt, which indicates:
- Name of product;
- information about the seller;
- Date of sale;
- quantity of goods;
- his price;
- signature of the seller's representative.
If the cash register receipt does not contain the name of the product, article or grade, along with the product the buyer is given a form containing this information.
Legal entities that have the right to work without a cash register (Article 2 of Law No. 54-FZ) are required to provide the buyer, upon request, with a document recording the receipt of funds (sales receipt or receipt). The seller and herself trade organization Failure to issue such receipts will result in penalties. according to Art. 14.5 Code of Administrative Offenses. The fines vary and are for:
- citizen - from 1500 to 2000 rubles;
- officials - from 3,000 to 4,000 rubles;
- legal entities - from 30,000 to 40,000 rubles.
A sales receipt can be an addition to a cash receipt or be an independent payment document. It serves to protect the rights of buyers and prove the expenditure of accountable amounts. When purchasing a product under warranty, the buyer is required to retain payment documents for the entire warranty period.
Sales receipt sample
Each organization has the right to develop its own form and approve its accounting policy (Article 9 of Law No. 402-FZ) or download a sales receipt (ready-made sample). The main requirement: such forms must contain the required details:
- Name;
- Date of preparation;
- serial number;
- seller's name;
- TIN of the organization or individual entrepreneur;
- type of product, its price, quantity and total purchase amount;
- position, full name and signature of the responsible person.
This template was created in accordance with the requirements for what a sales receipt should look like: downloading the form and using a ready-made one, rather than wasting time creating your own, is a wise decision.
Filling procedure
- The name is indicated at the top of the form legal entity- the seller, his address and Taxpayer Identification Number. You can put a stamp containing this information.
- Serial number: numbering can be carried out from each new day, or maybe from the beginning of the reporting period.
- The date of registration must match the date of purchase.
- Information about goods, services or works. If the name does not fit on one line, move it to the next. The name of each item is indicated separately; you can add an article, grade, batch. Combining products into one group is not allowed.
- The total purchase amount is indicated in numbers and words.
- The registration visa is indicated by the position, surname, initials and personal signature of the seller or other responsible person.
The template can be compiled on several sheets, stapled and numbered. The total amount is indicated on last sheet and make a note that this is one document. We cross out empty lines to prevent further entries. If there is an error, a new document must be issued; corrections are not allowed. It is issued in one copy for the buyer; as a rule, the seller keeps a copy for himself.
Fiscal receipt
This is a type of cash document and is determined by special characteristics:
- CCP registration number.
The presence of a sales and cash receipt is considered proof of purchase.
Shelf life
The buyer must keep receipts confirming expenses for at least 5 years, and in case of losses - 10 years.
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 (