What should be indicated on the check? Correct copies of the check are the key to successful checks

Opening your own business is accompanied by the need to prepare a lot of documents that are required by the legislation of the Russian Federation. One of the most important for legal entities, which are engaged in the sale of goods, is a KKM check.

Cash register receipt: the main document for the operation

For several years now, there has been a norm in the country that establishes the mandatory presence of a cash register for all business entities. After each transaction of selling goods, the individual entrepreneur must issue a cash receipt. This document is the confirmation open activities. On its basis, the cash discipline of individual entrepreneurs is checked, as well as compliance with all fiscal norms established by the legislation of the Russian Federation. For a failed cash receipt, the entrepreneur is expected to be punished in the form of a fine.

The check that is issuedcontrol- box officethapparatus, is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:

• name of the individual entrepreneur according to registration documents;
• taxpayer identification number - individual entrepreneur;
• serial number that was assigned to the cash register at the manufacturer;
• serial number;
• date of purchase;
• time of the transaction shown on the receipt;
• price of purchase or service provided;
• type of fiscal regime.

All these parameters can be indicated on this fiscal document during issuance in any order. That is, there is no single structure for a cash register receipt. The main thing is to indicate required details.

Issuing a cash receipt

The cash receipt must be legible. It is printed on a special ribbon. For each individual entrepreneur and type of cash register, its own settings are created, which include the basic details of the fiscal document.
In addition there is Additional Information, which can be printed on the check. Basically it is placed at the top of the document. It contains a greeting to the client, gratitude for choosing point of sale, last news, promotional offers or other similar information.

The name of the organization, namely individual entrepreneur, on the check can be supplemented with information with the address or telephone number of the entrepreneur. This is permitted at the request of the device owner.
The main body of this fiscal document specifies the type of operation:

• sale;
• return;
• reversal and others.

This block also contains the name of the product units, their quantity and cost. The sales products section ends with a final line where information about the total amount, payment and delivery is entered. Also, after these points, the cashier’s personal identification number, date and time of purchase are written down.

The last part basically always shows the registration data of the individual entrepreneur, the serial number of the check machine, and the fiscal regime.

Receipt parameters are configured for each cash register. If failures occur during the operation and some details of this fiscal document are displayed poorly or are missing, then it is necessary to suspend the activity until the correct operation of the cash register is established.

Checking cash register receipts

The check machine must be used by all individual entrepreneurs who use cash as a payment method. After each transaction, a cash receipt must be printed. The issuance of these fiscal documents is verified by the tax authorities. A fine will be imposed on a check that is not cleared.

Checking the issuance of fiscal documents has several types:

1. regular - a scheduled audit according to a schedule previously drawn up by the tax authorities;
2. shuttle – checking the issuance of cash receipts several times a day for the same individual entrepreneur;
3. cross-checking is carried out by fiscal policy authorities from other regions;
4. raid - a comprehensive check by several government agencies.

The main goals of such control actions of individual entrepreneurs are their compliance with the norms of legislative acts on cash registers and the preparation of relevant documentation, as well as the completeness of the receipt of revenue.

The verification is carried out by observation method, test purchases, viewing documents. All data obtained during control actions makes it possible to identify violations or their absence.

Fines

An unclogged or incorrectly drawn up check are the reasons that lead to a fine being imposed on the individual entrepreneur. The Code of the Russian Federation on Administrative Offences, Article 14.5, establishes punishment for such violations. The fine amounts range from 1.5 to 2 thousand rubles for individual entrepreneurs.

It is the issuance of fiscal documents that confirms the purchase and sale transaction. The cash receipt must be printed exclusively by the cash register. Other methods of preparing this fiscal document are not possible.

The only exceptions are those individual entrepreneurs who are permitted by law to use strict reporting forms instead of a cash receipt. In such cases, there is no penalty for failure to issue a check. But this document is used mainly by those individual entrepreneurs who provide services without selling goods.

The main reasons for imposing a fine in the process of using cash registers and issuing cash receipts are:

• non-use of cash registers;
• use of control equipment that is not registered with the tax authorities;
• use of cash register, which is not included in the State Register;
• using faulty equipment that prints incomplete receipts;
• use of a cash register without a seal;
• issuing checks with amounts different from those actually paid.

The fine is imposed by the fiscal authorities after violations are detected.

Innovations for 2019

Information about the cancellation has been reported in the media more than once mandatory presence KKM at the individual entrepreneur in 2019. But it is worth noting that tax officials categorically denied these data. The use of cash register equipment will continue to be mandatory for all businessmen.

Although there are new requirements that will need to be met in 2019. It's about that check machines will have to be configured to be able to transfer cash receipts to customers online. Such requirements are spelled out in the draft legally with amendments to 54-FZ “On the use of a cash register.”

Such innovations also suggest that since 2017, fiscal accounting cash register equipment will be more automated and entrepreneurs will not have to go to the tax authorities as often, since everything will be registered online.

In 2019, cash register equipment will be improved with fiscal drives that will transmit information. To carry out operations and transfer data, the owner of the cash register will need to have electronic signature, which is analogous to the regular one, but in digital format.

The updated equipment, which all entrepreneurs will need in 2019, has not yet fully entered the markets. The re-equipment of those devices that already exist now will be carried out in 2019 at the expense of the businessmen themselves.

In addition, additional maintenance costs will appear in 2019, namely:

• OFD 2019 – 3000 rubles;
• Connection to a cash register costs about 500 rubles.

But all these changes imply acceleration of work and simplification of reporting to tax authorities in 2019.

A cash receipt is an integral attribute of every transaction. This is worth remembering for every individual entrepreneur who accepts cash payments. Regardless of what activity he is engaged in, issuing checks is a rule that will protect against the impositionfineov and additional problems with the tax authorities.

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Requirements to cash register equipment have changed. A new concept of “online cash register” has emerged. The essence of the changes is simple: now fiscal data is transmitted to the Federal Tax Service in real time. From our article you will learn what should be in an online cash register receipt and how to check its authenticity.

In the article:

What should be in an online cash register receipt

The main feature of an online cash register receipt is a QR code, which helps determine the legality of the purchase made. In addition to this code, there are a number of mandatory details (approved clause 1, article 4.7 of the Federal Law of May 22, 2003 54-FZ):

• name of the document and its number
• serial number per shift
• date, time and address of check issue
• seller's name and tax identification number
• payment indicator (arrival, return)
• unit price
• quantity and range of goods sold
• cost of purchased goods of one item
• allocated VAT amount
• VAT rate
• total VAT amount on the check
• total settlement amount for the check
• form of payment – ​​cash/bank card
• position and full name of the person (cashier)
• ZN – serial number of KKM
• website address for checking the check serial number of the check
• CCP registration number
• serial number of the fiscal drive
• fiscal data attribute

Sample of a new online cash register receipt

Below is an example of a check online cash register- what it should look like.

For clarity, there is a transcript for the details.

Please note that the new receipt for goods and services must include VAT. Our receipt shows where to show the name, quantity and cost of goods (services).

Table. Details of the regular and new cash receipt with decoding

The table contains the requirements for an online cash register receipt; it must contain the required details.

Regular check	Online check
1. Name of organization	1. Name of organization
2. TIN of the organization	2. TIN of the organization
3. Serial number of the cash register	3. Registration number of the cash register
4. Serial number of the check	4. Serial number for the shift
5. Date and time of purchase (service provision)	5. Calculation date and time
6. Cost of purchase (service)	6. VAT rate and amount
7. Sign of the fiscal regime	7. Fiscal sign of the document
	8. Place of settlement: - address with postal code, if settlement was on the premises; - name and number of the car, if the payment was in transport; - website address if the purchase is made online
	9. Shift number
	10. Name of goods, works, services
	11. Price per unit of goods, works, services, taking into account discounts and markups
	12. Quantity and cost of goods, works, services, taking into account discounts, markups and indicating the VAT rate
	13. Tax system
	14. Form of payment - cash and (or) by bank transfer
	15. Payment amount - cash and (or) by bank transfer
	16. Sign of payment: - receipt (receipt of money from the buyer); - return of receipt (refund of money to the buyer); - expense (issue of money to the buyer); - return of expenses (receipt of money previously issued to the buyer)
	17. Name of the document
	18. Fiscal sign of the message (for a check that is stored in fiscal accumulator or transfer to the Federal Tax Service)
	19. Serial number of the fiscal document
	20. Serial number of the fiscal drive model instance
	21. Position and surname of the cashier (except for payments via the Internet)
	22. Address Email company if a check is sent to the buyer via the Internet
	23. Email address or subscriber number of the buyer if a check is sent to him via the Internet
	24. Website address where you can check your receipt

How to check the authenticity of an online cash register receipt

In order to verify the authenticity of an online cash register receipt, you need to download a special mobile app to your smartphone “Checking a cash register receipt”. The application was developed by the Federal Tax Service of Russia and allows you not only to check the integrity of the seller, but also to save receipts in in electronic format.

There are two ways to identify a check:

The citizen installs it on his phone and gives it to the cashier during the purchase. The cashier reads a special code from the screen with a scanner mobile phone. This is how KKT understands who needs to send the cash receipt electronically.

The application is available for download on Google Play and Apple Store. How does it work? Install on your phone. Then go to the menu and enter your phone or email and create a password. Wait for a 6-digit confirmation code from the Federal Tax Service. Enter the code into the application - it is ready. Show the application to the cashier, he will scan the codes from it and send the receipt to your phone or email (you can choose where in the application). In this case, a printed receipt will not be issued.

Now you have all your receipts stored in one place and you can view and check them at any time! It’s more convenient than in a client bank, because the receipt contains not only the purchase amount, but also details on goods, taxes, detailed information about the seller, etc. All details of the cash register check are in the article "".

From July 1, 2017, a check can be sent to the buyer’s email or mobile phone (upon his request).

From July 1 - paid electronic checks KKT instead of paper ones

From July 1, any buyer can request an electronic cash register receipt at the checkout instead of a paper receipt. You can't refuse. For the seller, electronic checks are paid; the fiscal data operator needs to pay for each check. This was reported at the seminar “Dangerous changes in the simplified tax system for the 2nd half of 2017” by simplified tax system expert Nadezhda Samkova.

“By law, you have an obligation: if before completing the payment, the buyer asks you to send a check to an email or phone number. Sending a check by mail through an operator is free. But via SMS there is a fee.” - said Samkova.

Tariffs for sending SMS can be obtained from fiscal data operators. For example, one of the tariffs is 100 rubles per 100 SMS. The seller pays for SMS, not the buyer. The fine for failure to send SMS is 10,000 rubles.

Types of online cash register receipt

What should be the receipt at the online cash register? New cash registers can punch a regular check, which we talked about in this article.

Also, at online checkouts, sellers can issue two new types of checks:

1. correction check;
2. check with the sign “return of receipt”.

The correction check is punched when the seller corrects the mistake made (clause 4, article 4.3 of Law No. 54-FZ). For example, if you didn’t punch a cashier’s check or punched a check, but with the wrong amount. Having opened a shift, the cash register user can run a correction check for the unaccounted amount for any time, indicating the date. Let’s say the shift is open on March 20, and the correction check is posted for March 3.

A check with the sign “return of receipt” is issued:

What is the liability if the check does not meet the requirements?

If at least one mandatory detail is missing, the check is invalid.

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 take sales receipt without a cash register, 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

Until now, many are at a loss as to whether an individual entrepreneur should issue cash receipts, should all individual entrepreneurs 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. Owners also may not change equipment until July 2019 retail stores and catering outlets, if they have not concluded employment contracts.

The purpose of a cash receipt is to establish the fact that 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 the 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 meet 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, email address of the individual entrepreneur if the buyer received the 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 remind you that the introduction of a labeling system is also expected this year. 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. The forms were printed in advance and filled out by the responsible person. Entrepreneurs and organizations that received a deferment for online cash registers have the right to adhere to the previous rules until July 2019.

The requirements for the details are as follows:

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

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

You can use a standard sample:

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

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

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

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

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

What checks are issued under different tax regimes?

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

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

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

On the simplified tax system

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

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

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

On UTII

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

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

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

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

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

On PSN

The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that 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 to start a business, PSN is 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 involves payment by plastic card through a special terminal. The acquiring receipt itself is a fiscal document sent to the Federal Tax Service website when making non-cash payments. To generate it, a terminal is used, which already has an online cash register installed. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

Fines

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

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

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, payers of UTII and PSN have time for installation, but there is less and less time left. Good advice I would like to give this to those who know that starting from July they will have to install a cash register: closer to the 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.

In 2019, all organizations and individual entrepreneurs are obliged to apply the new kind KKT - online cash registers. Online cash register is a modernized version of the usual cash register, which allows you to immediately send data about the completed sale directly to the Federal Tax Service database after issuing a check. For online cash registers in 2019, 24 mandatory cash register receipt details have been established.

• See also:

From the article you will learn:

• what is an online cash register
• how is the old check different from the new one?
• new details online check in 2019
• fines for failure to issue a check online cash register

Attention! The deadline for the transition to online cash registers for some payers has been postponed to 2019. Look full list all by type of activity in an article in the magazine "Simplified".

New mandatory details for an online cash register receipt in 2019

An online cash register receipt, unlike a regular cash register receipt, has more required details.

An online cash register receipt is generated simultaneously in both paper and electronic form. The main difference is a special QR code that allows any buyer to track a check in the Federal Tax Service database and check whether it is legal or not.

To do this, you need to attach a receipt with a QR code to a mobile phone with a special application "Checking a cash register receipt".The application is available on Google Play and Apple Store for download.

Other new details in online cash register receipts

Other mandatory details for an online cash register receipt are as follows:

1. taxation system of the selling organization;
2. operation sign: arrival - receipt Money from the buyer; return of receipt - return of funds received from the buyer; expense – issuance of funds to the buyer
3. fiscal storage number
4. fiscal sign of the document: that is, a digital code indicating the type of transaction performed, necessary to send data to the fiscal data operator and to the Federal Tax Service
5. website address where the buyer can check the legality of the purchase
6. mobile phone number or email address buyer to whom the electronic check will be sent
7. email address of the seller organization from which the electronic check will be sent
8. fiscal sign
9. number of the shift for which the check was issued
10. check number during the shift.

• Related article: Online cash registers under the simplified tax system: preparing for changes

Details of the old and new cash register receipt in comparison

Regular check	Online check
1. Name of organization	1. Name of organization
2. TIN of the organization	2. TIN of the organization
3. Serial number of the cash register	3. Registration number of the cash register
4. Serial number of the check	4. Serial number for the shift
5. Date and time of purchase (service provision)	5. Calculation date and time
6. Cost of purchase (service)	6. VAT rate and amount
7. Sign of the fiscal regime	7. Fiscal sign of the document
	8. Place of settlement: - address with postal code, if settlement was on the premises; - name and number of the car, if the payment was in transport; - website address if the purchase is made online
	9. Shift number
	10. Name of goods, works, services
	11. Price per unit of goods, works, services, taking into account discounts and markups
	12. Quantity and cost of goods, works, services, taking into account discounts, markups and indicating the VAT rate
	13. Tax system
	14. Form of payment - cash and (or) by bank transfer
	15. Payment amount - cash and (or) by bank transfer
	16. Sign of payment: - receipt (receipt of money from the buyer); - return of receipt (refund of money to the buyer); - expense (issue of money to the buyer); - return of expenses (receipt of money previously issued to the buyer)
	17. Name of the document
	18. Fiscal sign of the message (for a check that is stored in a fiscal drive or transferred to the Federal Tax Service)
	19. Serial number of the fiscal document
	20. Serial number of the fiscal drive model instance
	21. Position and surname of the cashier (except for payments via the Internet)
	22. Company email address if a check is sent to the buyer online
	23. Email address or subscriber number of the buyer if a check is sent to him via the Internet
	24. Website address where you can check your receipt

Sample online cash register receipt in 2019 with explanation

Below is a sample of how to prepare a correct online cash register check for organizations and individual entrepreneurs.

Download a sample receipt

Who should use online cash register

All organizations and individual entrepreneurs using the simplified tax system and the operating tax system must switch to online cash registers. The main differences between an online cash register and a regular cash register are the ability to access the Internet and the ability to transmit data on completed transactions to the tax office online.

Impostors and individual entrepreneurs with a patent will switch to online cash registers from July 1, 2019. Until this date, they can work without cash registers (except for selling beer).

The transfer of data is carried out by the fiscal data operator. She is an intermediary in the transfer of information between the selling organization and the Federal Tax Service that controls it. The cost of servicing one cash register from an operator is 3,000 rubles per year.

Trading using online cash registers is the following scheme of actions:

1. The buyer pays for the purchased goods in cash or with a payment card
2. Cashier punches a check at an online cash register
3. The cashier prints out the receipt and gives it to the buyer (from July 1, the buyer can ask to send an electronic one by mail or phone)
4. Data about the completed sale and the issued check are recorded in the fiscal drive
5. The check is certified and processed by the fiscal drive;
6. Data about the processed check is transmitted to the fiscal data operator
7. The fiscal data operator processes the received data and sends it to the Federal Tax Service where the seller organization is registered.

Penalty for failure to issue a cash register receipt

For failure to issue a cash receipt, tax authorities have the right to fine:

1. cashier-operator
2. manager, individual entrepreneur
3. the organization itself

The statute of limitations during which an organization can be held accountable for non-issuance of a check is 1 year from the date of the offense.

What was violated	How much will they be fined?
	Fine under article...	entrepreneur or director	company
1. The check was not punched 2. The checks were punched on the old cash register (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)	From 25 to 50% of the outstanding amount. Minimum 10,000 rub.	From 75 to 100% of the outstanding amount, but not less than RUB 30,000.
They did not punch the check again if they had already been fined for the first violation, and the amount of payments without cash register exceeded 1 million rubles. (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)	Disqualification from one to two years	Suspension of activities up to 90 days
They moved the cash register to another address, but did not re-register it (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation)		Fine - from 5,000 to 10,000 rubles.
Did not submit or did not submit cash documents to the tax authorities on time upon request (Part 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation)	Warning or fine - from 1500 to 3000 rubles.	Warning or fine - from 5,000 to 10,000 rubles.
They did not issue a cash receipt or BSO to the buyer at his request: - in electronic form; - on paper (part 5 of article 14.5 of the Code of Administrative Offenses of the Russian Federation)	Warning or fine - 2000 rubles.	Warning or fine - 10,000 rubles.

The Ministry of Finance allowed to refuse cash documents

The Ministry of Finance in a letter dated September 16, 2016 No. 03-01-15/54413 said that everyone who switched to online cash registers can refuse primary cash documents. For example, from the cashier-operator's journal.

The letter from the Ministry of Finance was communicated to the tax authorities and taxpayers by letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20/18059@. This means that the explanations of the Ministry of Finance can be safely applied in their work - tax authorities will take into account the new rules.

The letter from the Ministry of Finance clarified that the Federal Law on CCP dated May 22, 2003 No. 54-FZ is in force as amended on July 15, 2016. Unified forms of primary accounting documentation have been approved. According to the new law, they are not required to be used. But only if the company (IP) has switched to online cash registers.

You can refuse the following documents:

Number forms

What is a sales receipt? The difference between a sales receipt and a cash receipt. Functions of a sales receipt. Is a sales receipt valid without a cash register in 2019?

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Today, more and more organizations, when making a purchase or sale transaction or when providing any services, use cash registers on which the corresponding receipts are printed.

But a number of LLC organizations still prefer issuing a sales receipt. This document also plays an important role for individual entrepreneurs. The reasons for this can be varied.

As a rule, this is most often due to the presence at the enterprise of an outdated model of a cash register or its absence.

According to the law Russian Federation The seller is obliged to issue a check when carrying out a trade transaction.

But many people have a question: “Is a sales receipt valid in the absence of a cash receipt?” You can find the answer in this article.

General aspects

Before moving on to the question of the validity of checks, it is worth deciding what they are, how they differ and what they are used for.

The concept of “check” has been around for several centuries, but today it has acquired several meanings. The only thing they have in common is that a check is a document indicating a certain amount of money.

However, there are several types of check. Everyone has long known about the payment check. It is a form filed in a check book and intended to issue funds to the bearer from the account of the person who issued the check.

Today, checks are more familiar to every user. They represent a list of goods purchased or received, their cost and amount to be paid. Depending on the design, a distinction is made between cash receipts and sales receipts.

Required terms

What are its functions

The sales receipt is issued at the time of completion. It performs two main functions.

First of all, confirmation of the fact of purchase allows, if necessary, to return the goods to the seller in the manner prescribed.

To perform this function, the sales receipt must be correctly filled out and have all the necessary details.

The main ones are the date of purchase, name of the product and signature responsible person. In addition, a sales receipt allows you to confirm the fact of the intended use of funds.

This document function is performed in the following cases:

• when calculating;
• when making a purchase and sale transaction between two enterprises of consumables and inventories;
• etc.

In this case, the sales receipt is attached to the documents on the basis of which the reporting is prepared. Its number is entered into the documentation, and the receipt itself is stored until the required period has expired.

Legal regulation

Issuing and receiving a sales receipt is a stage trade relations between the seller and the buyer. Therefore, they have their own regulatory framework governing this process.

The sales receipt is used in accounting reports, on the basis of which settlements with the tax office are made.

Therefore, in this matter you should not forget about, namely:

• clause 1 art. 252 of the Tax Code of the Russian Federation.

In the case of using a sales receipt as a primary document to confirm the use of funds by an accountable person, the following acts are used:

How to fill out a sales receipt form without a cash register

A sales receipt must be issued upon the client's request if it is not possible to issue a cash receipt.

It is important that it be properly completed, since violations in the preparation of documentation entail administrative and criminal penalties. Sales receipts and cash receipts are completely independent documents.

If necessary, they can be supplemented and issued in aggregate, since a cash receipt is necessary when maintaining tax records. But at the same time they can coexist and function separately.

Mandatory requirements (details)

The sales receipt does not have a standard form approved by law. Therefore, sellers can create their own sample forms.

For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:

• document's name;
• serial number;
• date and time of receipt of goods or services;
• Name of the organization;
• list of goods or services;
• number of units received;
• total amount;
• Full name of the seller (cashier);
• seller's signature.

You can see what a sales receipt form without a cash register 2019 looks like below.
For comparison, let's look at what information is indicated on the cash receipt.

The cash register is issued using a special cash register on thermal paper, which ensures long term its storage.

It should display the following details:

• Business name;
• location (actual address where the purchase was made);
• cash register number;
• Document Number;
• date of purchase;
• list of goods;
• quantity;
• unit price;
• price for all units of this product category;
• amount of discounts (if any);
• amount to be paid.
• KKP – document authentication code.

By now everyone has seen the example of a cash receipt, but we still invite you to consider it again.

Of course, a cash receipt contains more detailed information about the location of the seller and the terms of purchase.

As mentioned above, it is a fiscal document because, among other things, it contains information about payment.

But this does not exclude the validity and functionality of the sales receipt. Main feature cash receipt is the availability of information on VAT payment.

In some cases, if there are facts confirming that the acquisition is necessary for the direct activities of the organization, it has the right to a tax refund.

Correct document formatting

Having examined the details and the sales receipt form presented above, you have already become familiar with what information should be contained in it.

Most of the form is printed on the check in the printing house if it is made to order. And information about the purchase is entered by the seller himself.

If the entrepreneur purchased standard forms, then you must carefully fill out all the fields.

Due to the fact that the document is filled out manually, the question arises about the color of the ink used to do this.

This standard is not established by law, but it is still best to stick to standard colors - blue and black.

The most important thing when filling out a receipt is a truthful and accurate display of information about the purchase: product, quantity, price and amount.

It is mandatory to indicate the date of purchase. As a rule, the fact of sale is recorded in the seller's documentation.

Therefore, if a buyer makes a claim regarding a purchase, the fact of sale can be viewed using these records. It is also important to pay attention to whether it is worth stamping the check.

According to the law, stamping on the sales receipt is not required. But still, we recommend that sellers do not abandon this item, as it gives additional opportunity check the authenticity of the check in case of a conflict.

To fill out the document correctly, we suggest you consider a sample sales receipt without a cash register.

Is a sales receipt a proof of payment?

Many buyers, when receiving a sales receipt, do not even pay attention to it. The only problem is that, as a rule, such forms are rather inconspicuous. They are often used by individual entrepreneurs.

And as you know, this category does not have the prerequisites to increase its own costs by issuing individual check forms.

But this attitude towards a payment check is wrong, because it is a full-fledged document.

Often, a receipt is perceived as a document confirming the purchase of goods. But does it confirm the fact of payment?

This question usually concerns transactions between entrepreneurs, since in case of confusion with documents, the seller may present debt obligations to the buyer.

In this case, it is necessary to use available documents confirming the payment.

As a rule, these include cash receipts, but organizations such as individual entrepreneurs and LLCs are legally allowed to maintain entrepreneurial activity without using a cash register. Therefore, it is advisable for them to issue sales receipts manually.

Video: when you can not use a cash register in your business

Having all the necessary details, a sales receipt is a document that is guaranteed to confirm the fact of payment of funds for services, work and goods.

Therefore, it can be easily used when conflicts arise in order to protect the rights of the buyer.

If for advance report

As mentioned above, a sales receipt is the primary document when making purchases by an accountable person.

After payment is made, it is compiled with detailed description all purchases made and their amounts.

On back side The report records all documents confirming the purposeful expenditure of money. Based on this document, the amount is included in the expenses.

Many, paying attention to the type of sales receipt, doubt that the sales document can be classified as supporting documents. However, it is worth noting that it does not lose its legal force.

Quite the contrary. Most specialists prefer a sales receipt, since it has all the necessary details and the personal signature of the responsible person who made the sale, namely a signature and, if necessary, a seal.

According to the legislation of the Russian Federation, the seller is obliged to issue a receipt along with the goods.

Most businesses prefer to use cash receipts, which are issued using a special machine on paper designed for this purpose.

But since such equipment is expensive, not all organizations can afford to purchase and install them.

In this regard, an exception was made for individual entrepreneurs and LLCs by amending the legislation, which allows them to operate without the use of cash register equipment.

But they still retain the obligation to issue a receipt to customers, so they can use forms to issue a sales receipt.

However, buyers often ask: “Is this form valid and can it be used without a cash receipt?”

From the article we can conclude that, despite the fact that cash receipts and sales receipts contain similar information, they perform different functions.

A cash receipt is a fiscal document that is used in tax reporting, while a sales receipt is the primary document confirming the fact of payment.

They can be used as independent documents or attached to each other. In this case, both checks are valid and can be used to fill out reports or exchange and return goods.

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