54 FZ required fields of the check. What should be in the receipt of a new online cash register

The new type of checks has become more complex in structure. They contain much more data than the checks that were printed by the old cash registers. In total, the law defines 20 items that must be reflected on an electronic and paper check. On a paper check, all items must be clearly visible for 6 months.

The check must indicate:

1. name of the document;

2. serial number for the shift;

3. date, time and place (address) of settlement

4. name of the organization or last name, first name, patronymic (if any) of the individual entrepreneur;

5. TIN of the organization or individual entrepreneur;

6. applied taxation system;

7. sign of settlement (sale or return)

8. list of goods or services included in the receipt (indicating prices, discounts);

9. calculation amount with a separate indication of VAT

10. form of payment (cash or electronic means of payment)

11. position and surname of the cashier;

12. registration number control cash register equipment;

13. serial model number fiscal storage;

14. fiscal sign of the document;

15. website address for checking the receipt;

16. serial number of the fiscal document;

17. shift number;

18. fiscal sign of the message

19. e-mail or phone number of the buyer (if provided by the buyer);

20. Store e-mail (if buyer contacts have been received)

If a check is missing at least one item, then the check is invalid. According to the law, such a check cannot be considered transferred to the tax office and included in the accounting report.

Individual entrepreneurs using the PSN, simplified tax system, unified social tax and UTII are not required to indicate the name and quantity of goods (except for alcoholic beverages) on the receipt until February 1, 2021.

Instead of the buyer's e-mail or phone number, the receipt usually contains a link where you can download an electronic receipt.

According to the law, on receipts issued at cash registers located in hard-to-reach areas, the address of the tax office, store e-mail and buyer contacts (or information replacing them) may not be indicated.

If the cash register belongs to a payment agent, then all of the above data must be indicated on it, as well as the amount of remuneration paid by the client to the payment agent, telephone numbers of the agent, supplier, and also the operator accepting the payment.

Today, most firms, organizations and enterprises have switched to new-style cash register equipment. The introduction of cash registers with the function of online sending of fiscal data has made significant changes in the work of entrepreneurs: part of the reporting has been cancelled, new requirements have been established for conducting transactions through cash registers, penalties have been outlined for non-use or incorrect use of equipment. The changes also affected the check details.

In the case of fiscal memory, sales data was recorded on the device and then transferred by the entrepreneur to the tax service. Today, information is sent to the regulatory authority online. Firstly, this allows the tax inspectorate to reduce the number of inspections of enterprises, and secondly, the chances of businessmen providing falsified information are reduced to a minimum. To correctly transmit information to the online cash register, an intermediary is needed, which is the OFD. It is the operator who transfers all data to the endpoint. Since it is part of the data transfer scheme, information about the OFD is included in the list of required details of the cash receipt. In addition to this requirement, the details have undergone changes in other points, we will talk about this later.

Requirements for a cash register receipt

Sign of the calculation made (return, expense, receipt);
Information about the exact date, time and place of the operation;
The tax system that the business owner has chosen for the enterprise;
No. of the fiscal data storage device from the manufacturer;
List/nomenclature of services provided or goods purchased;
Final settlement indicating the amount;
Amount of value added tax;
How the buyer paid: cash, bank transfer;
Data operator website;
Cash document number;
Cash register shift number;
Buyer's phone number or e-mail if a virtual check was sent.

Having recorded an error in a check, representatives of the tax service may regard it as a failure to use cash register equipment of the established type. In order to correct the situation and prove his innocence, the entrepreneur will have to make every effort. The likelihood of a fine being imposed on the organization in this case is quite high. A businessman can find comprehensive information about legal requirements in the text of 54-FZ itself, in particular in Article 4.7 of the law.

It is worth noting that consumers also have the opportunity to control the correctness of registration of cash documents.

Name of goods in the receipt

Mandatory details of an online cash register receipt also include a list/nomenclature of services provided or goods purchased. However, this requirement does not apply to all owners of online cash registers. For entrepreneurs who have chosen the “simplified tax”, imputed tax and patent, there is a benefit in the form of deferment of indicating the product range on the receipt until February 1, 2021. If the government does not introduce new amendments to the legislation before the expiration of the benefit, these entrepreneurs will have to add information about the name of the product to cash receipts.

Exception in in this case there will be enterprises selling excisable goods. This segment of goods belongs to the category of those over which the state maintains special control.

What is ZN in a cash register receipt?

The abbreviation ZN in a cash receipt indicates the serial number of the cash register itself. The serial number is assigned to the device immediately at the time of release by the manufacturer. The number is unique and cannot be repeated on multiple devices.

The serial number will be required by the businessman at the time of signing the contract with the OFD. An entrepreneur can find the necessary information on the body of the online cash register itself. If there is no ZN at the cash register, then the cash register device needs to be replaced. The fact is that in this case, the online cash register will be recognized as non-compliant with the requirements of the law; accordingly, the tax office may well issue a fine to the entrepreneur.

What is pH on a check?

The abbreviation stands for “online cash register registration number.” It is assigned at the time of device registration. The number is one of the required details for online cash register receipts in accordance with Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@. It is reflected not only in receipts, but also in cash reporting.

QR code

In addition to other details, cash register receipts now contain a type of data called a QR code. This type of detail is not required by entrepreneurs, but the law states that cash register equipment must have the function of indicating a QR code, regardless of whether this detail is printed on cash register receipts.

A QR code may be of interest to a buyer in two cases: when purchasing alcohol and when there is a need to check the entrepreneur’s integrity.

In the first case, the QR code will allow the consumer to check whether alcoholic products, purchased from a licensed store.

In the second, the buyer can check whether information about the sale has been sent to the tax office.

Date, time of purchase;
Serial number of the generated document;
Sum;
Number of the fiscal data storage device from the manufacturer.

Optional details

The buyer's email or telephone number must be included in the receipt only if the virtual version is sent;
The serial number of the cash register, although it is often entered by default;
Advertising texts or appeal to the buyer;
QR code, although there is an opinion that the situation may soon change.

Changes in checks

Organization
Serial number of KKT
Document No.
Sum
Fiscal regime

Organization
Serial number of KKT
Document No.
Information about the date and time of purchase
Value with VAT
Fiscal sign
The specific location where the calculation was made. For example, in the case of traveling trade, the car number is indicated.
Cash register shift number
List of services provided or goods purchased
Unit cost
the total cost
Selected tax system
Payment method: cash/bank transfer
Sign of the calculation made (return, expense, receipt)
Message sign
No. of the fiscal data storage device from the manufacturer
Cashier details
Contact details of the seller, if an electronic receipt was sent to the buyer
Buyer data in case of sending an electronic check
OFD website
No. assigned to the cash register itself at the time of registration with the tax office

Sample of an online cash register receipt

Name:
Document;
Document attribute;
Product;
Quantity;
Cost per unit;
Full price;
Tax rate;
Tax amount;
Total amount;
Payment method "cash";
Payment method "non-cash";
Tax system;
VAT amount;
Cashier details;
Change;
Organization;
Address of the product of sale;
Website for checking the correctness of a check;
Check number;
Date, time of formation;
No. assigned to the cash desk itself at the time of registration with the tax office;
Data sign;
QR code.

Electronic check

An electronic check is absolutely identical to the paper version of the document. The virtual receipt of the online cash register contains the same details as the paper one. Moreover, it has the same legal force. Its main difference is the fact that the electronic check does not have to be transferred to the buyer without fail. It must be sent to the buyer's email or phone number
if the buyer has expressed a desire to receive it.

If the seller ignored the buyer’s request to send a check, and the buyer, in turn, sent a complaint to the Federal Tax Service, the entrepreneur will be fined.

A paper version of the receipt must be given to the buyer in any case.

New requirements for BSO

How can I check a buyer's receipt?

Visually assess the availability of the required details in accordance with 54-FZ
Conduct a check using a special OFD program installed on the buyer’s gadget;
Check the check using the Federal Tax Service program.

The buyer can carry out the actual verification using a QR code or payment information from a receipt.

What is a correction check under 54-FZ

According to 54-FZ, a correction check is a document for making adjustments. It is necessary when the amount is detected at the cash desk Money, not taken into account in the program. The situation may arise if the calculation was made at the time of a power outage, network failure, etc. A note with a detailed justification should be kept with the document.

What is a refund check

A refund check is a document that the cashier generates in two cases:
The buyer has decided to return the goods;
If the cashier punched the check incorrectly and discovered the error in the presence of the buyer.

There is no need to create a correction check, since nothing actually needs to be corrected.

Fines

If an entrepreneur issues checks with incorrect details to customers, the tax office may make a claim to the entrepreneur in accordance with clause 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, however, today there is no article in the Code of Administrative Offenses regulating fines for incorrect details on a check. Accordingly, you can file a complaint with the Federal Tax Service. Another question is whether an entrepreneur needs “friction” with the tax office, especially since there are deficiencies in the execution of cash receipts.

up to 2000 rubles

will amount to a fine for individual entrepreneurs if checks are not issued to customers

up to 10,000 rubles

will amount to a fine for the LLC if checks are not issued to customers

Entrepreneurs have every chance to avoid penalties from the tax office. To do this, it is necessary to comply with all legal requirements when carrying out the activities of the enterprise. If the question concerns cash receipts and related details, here the issue is also resolved quite simply. Almost all cash register equipment is of the established standard and software by default they comply with legal requirements.

The only exceptions will be devices that are not included in the register of cash registers. An entrepreneur should not purchase such devices, even if their price is several times lower than that of the original product. The desire to save money on the purchase of cash register equipment can result in both a fine and the deprivation of an entrepreneur’s license if particularly serious violations are detected.

Question answer

Which check should I punch if the buyer makes an advance payment?

It is necessary to generate a cash document indicating the full amount of the advance, with the calculation indicator “advance”.

When can you not indicate VAT on a receipt?

The tax rate may not be indicated on the check if the entrepreneur is exempt from it.

Cash receipt- This 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 This can be done using online services that 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 and will completely replace an accountant at your enterprise and will save a lot of 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:

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.
Taxpayer INN. This code consists of 12 digits, which is assigned by the tax authority during registration.
Cash register number. This number is located on the body of the device.
Serial number of the cash receipt. Before the number, as a rule, the following words or signs are written: “CHECK”, “CH”, “No” or “#”.
Date and time of purchase. The date of purchase is indicated in the format “DD.MM.YYYY”.
Purchase cost. The amount spent on purchasing the product is indicated.
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.

None of the technical requirements for cash registers 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 indicated as the 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 presented 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:

The pattern of cooperation between tax authorities and trade organizations has changed. Now data on checks will be transmitted to the tax authorities online.
Customers will continue to be issued paper cash receipts, but if desired, the client may request that an electronic sample receipt be sent to him email address. In this case, the electronic version of the check will have the same legal force as a paper sample.
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.
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.
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 be required to install cash registers.
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 phone number (for electronic sample check);
- type of payment – electronic or cash.

But legal and individuals It is important not only the rules for drawing up a cash receipt, but also the rules for drawing up 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:

There are a lot of questions with the new checks. After entering an online cash register, some stores incorrectly generate documents or do not indicate required fields. The tax office fines you for this. To prevent you from running into a fine, we have collected all the new details and requirements in this article. We have also prepared a sample of an online cash register receipt in two versions - paper and electronic.

Requirements for an online cash register receipt and 18 new fields

The client chooses which document he will receive: paper, electronic or both. The paper one, as before, is printed on a cash register, and the electronic one is sent to the client by mail or SMS. The contents of both types of checks are the same and differ only in a few details.

This message comes to your phone

Previously, there were 7 required fields in fiscal documents, but after the introduction of new cash registers there were 25. But for different types activities, the number of required details may increase or decrease.

This is what should be on an online cash register receipt

The name of the document - for example, “cash receipt” or “shift closing report.”
Name of the organization or full name of the entrepreneur.
Cashier - position and surname (not indicated for automatic payments on the Internet and vending).
Document number for the shift.
Date and time of payment.
Place of payment:

postal code and address where the cash desk is located;
if you trade on the road - the model and state number of the car, the address of the LLC or the registration address of the individual entrepreneur;
when working on the Internet - the site domain.

If you moved the cash register to another store, re-register it at the new address. Otherwise, the company will be fined 5,000–10,000 rubles, and the individual entrepreneur 1,500–3,000 rubles.

Shift number.
Name of goods or services.
Price including discounts.
Quantity and cost of goods.
VAT rate and amount.
Taxation system (for example, “patent” or “STS income”).
Calculation form. How the client pays: in cash or electronic money (card, Qiwi, Webmoney, Yandex.Money).
Payment amount - how much was paid in cash and how much electronically.
Calculation sign:

arrival (client paid);
return of receipt (the client returned the goods, and you gave him money);
expense (for example, they gave out a lottery winnings);
return of expense (the client returns the amount received).

Fiscal sign of the message (when the check is sent to the OFD).
The fiscal sign of the document is generated by the drive.
Drive serial number.
Registration number of the cash register, which was issued by the tax office.
The number of the document under which it is stored in the storage device.
Client's phone number or e-mail (when sending an electronic check).
The company's e-mail if a check is sent to the client by mail.
The tax website address is www.nalog.ru.
QR code.

If you live in a hard-to-reach area, some online cash receipt details are optional for you. You do not have the ability to send documents over the Internet, so you don’t have to indicate the address of the tax office website, your email and the buyer’s contacts.

To compare old and new check fields, download them.

If at least one required detail is missing, the check is invalid. This is equivalent to the fact that you did not issue a payment document at all. The company will be fined 10,000 rubles, and the entrepreneur 2,000 rubles.

In paragraph 1 of Art. 4.7 of Law 54-FZ, the list of required fields does not include a QR code. But in paragraph 1 of Art. 4 states that the cash register must print a two-dimensional code in which data is encrypted to verify the authenticity of the document. Also, a QR code is required on a paper check according to the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@.

IN electronic documents No QR code needed.

You can print additional details - logos for branding or information about promotions.

An example of printing a promotion on a receipt from the Magnit network

Product code - a new detail in the online cash register receipt

Sample of a correction receipt printed on a new cash register

When can you omit VAT?

If you work without a VAT rate, do not indicate it or write “0%”. Courier services may not write VAT, since they do not sell goods, but only deliver.

Is it possible not to indicate the name of the product?

Until January 1, 2021, the name of the product or service is not indicated by the individual entrepreneur on the simplified document, patent, UTII and UST. Only if they do not sell excisable goods.

The name is not written if the exact list of goods and their volume is unknown at the time of payment, for example, when making an advance payment.

What kind of check do payment agents issue?

Payment agents indicate in the documents everything that should be in the online cash register receipt of any seller. Even the name of the product. Therefore, online stores and courier services will have to connect their bases. In addition to standard fields, agents specify additional fields:

the size of your commission;
telephone number of the agent, supplier and operator who accept the payment.

How to write a check for an advance payment?

If the client makes an advance payment, punch the document with the “Advance” sign. Do not indicate the product name, price and quantity if the volume and list of goods cannot be determined. For example, at the time of payment, the buyer does not know exactly how much product he needs. This was stated in a letter from the Ministry of Finance.

In the final receipt, indicate how much the client contributed upon full payment. Do not indicate an advance.

Examples of documents for an advance payment (for convenience, some details are not shown)

What is the penalty for errors on a check?

For individual entrepreneurs - 1,500–3,000 rubles, LLC - 5,000–10,000 rubles. Small and medium-sized businesses may be issued a warning if this is their first violation.

Remember

The client chooses himself - a paper document, an electronic one, or both.
A QR code is required only in paper documents.
Missing at least one requisite means a fine. Individual entrepreneur up to 3,000, LLC up to 10,000 rub.
BSO and cash receipt are now one and the same.
The client returned the goods or noticed an error immediately - issue a “return receipt”.
If you notice an error at the end of a shift, run a correction check.
The buyer made an advance payment, but did not decide how much goods he needed - do not write the name.

They entail Additional requirements to cash receipts and strict reporting forms. The data of the OFD to which the online cash register is connected is included in mandatory details of BSO and cash receipt in 2019. Now you need to specify different parameters in documents. You need to enter the names of goods on receipts; for this you need a cash register program that can do this. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

There are no unified forms for new details in online cash register receipts and strict reporting forms, but they must contain certain data. This is data that was added with the entry into force of law 54-FZ. Here are the new details in online cash register receipts:

The taxation system used by the organization.
Settlement indicator: sale/return.
Serial number of fiscal data.
Fiscal data sign.
List of purchased goods with cost, price and applied discounts.
VAT for each item.
Serial number of the fiscal drive.
Fiscal document number.
Fiscal data transfer code.
VAT amount and tax rate.
Title OFD.
OFD website address.
QR code, which serves as an additional verification of the authenticity of the check.

At the same time, the law does not include a QR code in the list of mandatory details of an online cash register receipt, however, in the section of requirements for cash register equipment it is stated that the cash register must “provide the ability to print on a cash receipt (strict reporting form) two-dimensional barcode(QR code with a size of at least 20X20 mm), containing in encoded form the details for verifying a cash receipt or a strict reporting form in a separate dedicated area of a cash receipt or a strict reporting form.” Thus, there may well not be a QR code on new online cash register receipts, but online cash registers must be able to print it.

What should be encrypted in the QR code on a cash receipt according to the new rules? The law says that it must contain information about the purchase (date and time of payment, serial number of the fiscal document, payment attribute, settlement amount, serial number of the fiscal drive, fiscal attribute of the document).

Required cash receipt details in 2019

Here is a list of check details - 54-FZ strictly requires them to be printed on every document confirming the sale:

calculation indicator (income or expense),
date, time and place of settlement,
information about the seller's tax system,
serial number of the fiscal drive,
range of goods (services),
calculation amount with a separate indication of the VAT rate and amount,
form of payment (cash or electronic payment),
serial number FN,
CCP registration number,
OFD website address.
fiscal sign of the document,
serial number of the fiscal document,
shift number,
fiscal sign of the message,
if the buyer wants to receive a check by e-mail or SMS, then his address must be indicated Email or telephone number, and in this case the email address of the sender of the check must also be indicated.

This check contains the following details:

“Retail facility” is the name of the store.
“Cash receipt” is the name of the document.
Arrival is a sign of calculation.
“Carrot” is a product nomenclature.
Quantity of goods.
Unit price.
Cost of goods.
% VAT.
VAT amount.
Total settlement amount.
Payment form: cash with amount.
The form of payment is by card, also with the amount.
Information about the seller's tax system.
Separately the total amount of VAT.
Full name of the cashier and his position.
Shift number.
TIN of the merchant that issued the check.
ZN – serial number of the cash register.
Name of the organization that issued the check.
Settlement address.
Website address where you can check your receipt.
Serial number of the check.
Date and time the check was issued.
CCP registration number.
Serial number of the fiscal drive.
Fiscal receipt number.
Fiscal data sign.
QR code for checking a receipt.

All these data are mandatory details for an online cash register receipt. If at least one of them is missing on the check, then by law the check is considered invalid, and the entrepreneur will have to make every effort to prove to the inspection authority the use of the online cash register, otherwise he will be fined for non-compliance with the new law. More details about the check details required by 54-FZ can be found in the text of the law itself. At the same time, even the buyer himself can control the compliance of the details on checks with the law, so not only entrepreneurs need to be aware of what details should be on a cash receipt.

Mandatory BSO details

As for the mandatory BSO details, if the organization is located in a hard-to-reach area, the last three items from the list of mandatory details for an online cash register receipt may not be indicated. In addition, the Government of the Russian Federation warns in the law that it may supplement the list with another mandatory requisite - a product nomenclature code - if it is defined. Otherwise, all BSO details are no different from the details of an online cash register receipt.

Namely:

Document's name.
Document number, consisting of six digits.
The name and form of ownership of the organization issuing the check.
Company address.
TIN of the company that issued the document.
Type of service provided to the client.
Service cost.
The amount paid by the client.
Position and full name of the employee who accepted the payment.
Other characteristics of the service (optional).

If the document form does not have a tear-off part, then when filling it out you must make a copy. Duplicating the series and document form number is prohibited. In addition, the BSO must be manufactured either using automated system, or printed in a printing house - in the latter version, it must contain information about this printing house (name, tax identification number), print circulation, order number and year of execution.

All about changes in the federal law “On the use of cash register equipment” is in the recording of our webinar.

For more information about the registration of BSO, see the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, Decree of the Government of the Russian Federation of May 6, 2008 No. 359.