Cash receipt or sales receipt. Consequences of not issuing a check

This article will help entrepreneurs understand the types of checks, which ones are required and which ones can be omitted.

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

What is a sales receipt used for?

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

The PM is not a form that must meet certain strict requirements, as it is a supporting document. Individuals engaged in entrepreneurial activities can issue checks on their own or turn to any printing house for help.

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

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

Of course, in this scenario, the need for a sales receipt is eliminated. But what about the entrepreneurs who have kept the old cash registers? In this case, they cannot release the goods without PM.

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

Let's take a look at the invoice form. List of required details indicated on the PM:

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

What is a cashier's check used for?

One of the most important responsibilities of a private person engaged in entrepreneurial activities is proper handling of cash transactions. First of all, this applies to printing and providing a check to the consumer.

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

The CC can be printed out exclusively with the help of the device, which, in turn, by default, must contain the necessary data about the entrepreneur.

List of required details to indicate on the check:

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

All this information is necessary in order to determine exactly where the goods were purchased, as well as to establish the exact date and time of the purchase transaction. Also, the contents of the check help the state body that monitors compliance with tax laws to monitor compliance with IP rules. Advertising is allowed on the CCH, but only if the main details are readable. If it was noticed that some props are not visible well enough, you need to stop the operation of the device.

Nowadays, all KKM draw up the above check in their own way. For example, the check number can be indicated both at the top, and at the bottom, or even in the middle. This is not any kind of violation.

Use of a cash receipt by consumers

Many consumers these days demand HF and are fully entitled to it. A check may be useful to a client for reporting on the purchase of certain goods for a specific amount of money. The legislation clearly spells out all the points that ensure that CCH is always issued by entrepreneurs. Some SPs also use CV to provide complete sales information on the advance report.

The fact that you provide a C.C. when returning a damaged product will make your life much easier and relieve you of the burden of providing evidence that the product was purchased directly from this place. The current legislation does not oblige to return the goods only if there is a CC, but its presence will greatly facilitate your life.

Registration of TC without a cash register

If there is no cash register, a person engaged in entrepreneurial activity forced to issue TC at each customer request, since PM without providing CN is the only document confirming the fact of purchasing a product or using a service.

The current legislation allows the issuance of TC as an attachment to CC, or TC without providing CC.

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

Consequences of not issuing a check

Fines are provided for by the legislation for not issued checks. It should be remembered that the status of an “unbroken check” can also be equated with a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. A penalty is also applied in this case.

Depending on the situation, the legal punishment in the form of a monetary payment for non-compliance with the established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not held administratively liable at an earlier date, and also if during the inspection no violations of another type were found.

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

It is also worth noting that most often such checks take place in case of frequent complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. In the form of exceptions, even cases of breakdowns of cars or an expired cash tape do not pass.

When is a cashier's check not needed?

CN must be issued to all consumers in all circumstances where the settlement is carried out in cash, except for the moment when the person engaged in entrepreneurial activity has a legal permission that he may not use cash registers, that is, he has the right not to issue CN .

As practice shows, customers rarely pick up checks, but issuing them has been and remains a necessary condition. And an individual entrepreneur, in turn, must create all the necessary conditions so that these rules are not violated.

Sometimes we face the question, what is a sales receipt and in what cases is it issued? First of all, it is a document certifying the exchange of funds for a product or service. This is a strict reporting form, the design of which takes place in a free form. Most often, it contains more detailed information about the purchased product or the work performed. Sometimes a sales receipt is issued at the request of the buyer instead of a cash receipt. Sometimes the consumer receives both forms, which indicate the purchase.

Let's look at the cases in which a sales receipt is issued.

Proof of purchase: types and features

Currently, almost all stores are equipped with control equipment (with the exception of small retail outlets or markets). The buyer is given a cash receipt, which contains information about the name of the product and its cost. There are situations when it is not enough. Therefore, at the legislative level, specific cases are provided when the buyer is additionally issued a sales receipt. This:

1. When you need to put the purchased products on the balance sheet in order to have a legal justification of where it came from to this person or enterprise.
2. If the person who made the purchase must submit documents confirming the transaction and the amount of funds spent. This is most often necessary for reporting to the accounting department of the enterprise.
3. When an expensive product, service and any equipment is purchased, and a warranty obligation is attached to them. In the sales receipt, you can specify in more detail the characteristics of the purchased item or the work performed. For example, grade, variety, article, model, etc.

It should be noted that in some cases, instead of a cash document, the buyer may be offered a completed form or receipt that confirms the exchange of funds for a product or service. Among them:

1. Force majeure situations. For example, a power outage or a breakdown of equipment, when the seller cannot print a cash document and instead writes out a receipt by hand.
2. An individual entrepreneur selling goods or services does not have a cash register.
3. Various trading activities.

In some enterprises, the check is issued by the cashier in general only at the request of the buyer. In such cases, do not forget to ask for the appropriate document so that there is something to refer to in case of a breakdown, a defect or other problems.

Products for which a sales receipt is required

The document issued at online cash desks and cash registers does not provide for the proper characteristics of the product, which is necessary for some product categories. And in such situations, indicating only the name of the item and the price is not enough. Consider the cases in which a sales receipt must be issued:

• purchase of clothes or shoes;
• when selling jewelry, as a rule, indicating the sample, article, type and weight of the precious stone;
• sale of cold or firearms;
• acquisition of equipment and other complex devices, which, as a rule, are subject to warranty obligations;
• when selling a car (when a sales receipt is issued, it indicates the name, brand, engine number and other information);
• when buying furniture;
• sale of building materials;
• purchase of animals or plants.

After reviewing the above, you can understand in which cases one cashier's check is not enough, and require the issuance of additional forms.

All organizations and individual entrepreneurs, when making cash payments or using payment cards, in the event of the sale of goods, the performance of work or the provision of services, are required to use cash registers. This means that at the time of paying for the goods in cash, the trade enterprise is obliged, printed on the cash register. Such rules are established by the Federal Law of May 22, 2003 N 54-FZ (hereinafter referred to as the Law).

Proof of expenses

cash receipt- This is the primary accounting document:

Printed by cash registers on paper;

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

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

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

Our reference. Mandatory check details:

1) name of the organization (individual entrepreneur);

2) TIN;

3) serial number of the cash register;

4) serial number of the check;

5) the date and time of the purchase or provision of the service;

6) the cost of the purchase or service;

7) a sign of the fiscal regime.

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

In addition to the mandatory ones, a cash receipt may contain other information (Letter of the Federal Tax Service of Russia for Moscow dated July 20, 2009 N 17-15 / 075359). Additional details of the check can be, for example, the section number, the surname or code of the cashier, an indication of the amount of taxes.

When purchasing goods for further resale, the merchant must have supporting documents that contain the name of the purchased goods and its value. The list may be contained on the KKM check, and then the cashier's check is quite enough to confirm the expenses.

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

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

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

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

1) the name of the document;

2) date of drawing up the document;

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

5) measuring instruments of economic transactions in physical and monetary terms;

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

7) personal signatures of the said persons.

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

Sometimes the applied KKM models form unstable prints of checks, on which the reflected information is lost (fades) over time. In such cases, the merchant must make a copy of such a check or have soft (commodity) checks with the appropriate details.

Photocopies of KKM checks and sales receipts, made in order to preserve the clarity of the information reflected on them, certified by the signature of the entrepreneur, are primary accounting documents confirming the actual implementation of the costs of purchasing goods for cash (Letter of the Federal Tax Service of Russia for Moscow dated April 12, 2006 No. No. 20-12/29007).

A sales receipt instead of a cash receipt

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

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

The list of such activities is given in paragraph 3 of Art. 2 of Law N 54-FZ. Merchants engaged in the provision of services have the right to issue a strict reporting form (SRF) instead of a check. It is allowed to develop the BSO on their own, so that businessmen can take the same sales receipt as a basis, supplementing it with the details that are mandatory for the BSO (Decree of the Government of the Russian Federation of May 6, 2008 N 359). The third category of persons included in the exceptions are entrepreneurs and firms transferred to the payment of UTII.

Starting from July 21, 2009, "criminals" when making cash settlements and settlements using payment cards may not use cash registers (clause 2.1, article 2 of Law N 54-FZ). When combining UTII with other regimes, the taxpayer may refuse KKM only in relation to transactions subject to UTII. When carrying out activities taxed in accordance with the general or "simplified" taxation regimes, the use of cash registers is mandatory (Information of the Federal Tax Service of Russia dated September 29, 2009 "On the use of cash registers by UTII payers"). The exemption does not apply to "imputers" who provide services. They can refuse cash registers if they issue BSO to customers (Letter of the Ministry of Economic Development of Russia of April 8, 2010 N D05-1018, Letter of the Ministry of Finance of Russia of September 8, 2010 N 03-01-15 / 7-203).

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

Sample. Bill of sale receipt

Sales receipt N ___ dated "__" _____________ 2010

FULL NAME. individual entrepreneur ____________________________________

TIN _________________________________________________________________________

	Name of goods, works, services	Unit measurements	Price for 1 unit measurements	Qty	Sum
Total

Total issued and paid in cash (using

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

(_________________________________________________________________) rubles.

Individual entrepreneur ____________________________________________

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

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

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

Our reference. Mandatory details of the document on payment, which the "sponsor" issues instead of a cashier's check:

1) the name of the document;

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

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

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

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

6) the amount of payment in cash, in rubles;

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

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

The only check

So, is it enough to confirm the expenses of one cash receipt or one sales receipt? Let's say right away that it is safer to have both documents on hand. A cash receipt will become the basis for accounting for expenses, a commodity one - for posting purchased valuables.

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

A sales receipt will justify the purchase from the "sane", a cashier's check in this case is not required. But if a sales receipt was issued by a seller working on a general or "simplified" mode, who is obliged to use cash registers, the absence of a cash receipt can lead to a dispute with the inspectors. The inspectors, having discovered that the seller is not a "scrubber", may point out that the merchant's expenses are not confirmed, because this, as a general rule, requires a cashier's check.

Evidence of a "spoof"

Tatiana Elkina, magazine expert

When buying goods (works, services) from "vmenters" for posting the goods and accounting for costs (reflecting the amount of costs in the book of income and expenses), a correctly executed payment document is sufficient. In most cases, this becomes a sales receipt. The law does not oblige entrepreneurs to have evidence that the seller has indeed been transferred to UTII and does not use CCM (the "sane" has the right, but is not obliged to refuse to use CCM). However, if you have a sales receipt, and the seller works on a general or "simplified" regime, it is possible that the inspectors will exclude the costs of this purchase from the taxable base.

It is at least worthwhile to find out from sellers whether they work for UTII and whether they use a cash desk. The ideal option is to request a document stating that the seller applies UTII and, using the right granted by the Law, does not apply KKM. If your employees make any purchases, the situation is not ruled out when the accountant brings only a sales receipt, indicating that the cash register is not used in the store, although in fact he simply forgot to take the check. When this situation is possible, employees can be prohibited from buying goods where they do not issue a cash receipt.

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How often does the accounting department of an enterprise require its employees to provide a sales receipt along with other documents when purchasing certain goods for cash or bank transfer? What kind of form is this, is it really so necessary for accounting operations?

Specialized form

To begin with, it is worth noting that a sales receipt is a strict reporting form. It is provided to both individuals and legal entities as confirmation of the purchase. This document is issued in two cases:

1. If the seller does not have a cash register.
2. At the request of the buyer as a transcript of the list of purchased goods.

In the first case, due to the lack of special equipment, the seller cannot issue a confirming document to the buyer in accordance with the requirements of the trade rules, therefore, he is forced to fill out a specially designed form by hand, which contains all the necessary data and details.

In the second case, the situation is somewhat different. There are cash registers that issue a check without specifying the type of product. It indicates only the amount paid, which does not give an exhaustive picture of the very fact of the sale.

For an ordinary buyer (individual), this moment may be considered insignificant. But for an organization (enterprise), when making accounting entries, it is necessary to clearly indicate the name of the purchased goods. In this case, a sales receipt is required, where all the information is present in full.

Why do you need a sales receipt?

Each document has its purpose. It is driven by the needs of the people. A sales receipt is mainly needed to confirm the fact of the purchase of goods and the amount of money paid for the purchase. This is not just a whim, but a vital necessity.

Firstly, only in this way can an authorized representative of the enterprise confirm the fact of the purchase made for cash in order to reimburse the costs incurred.

Secondly, there are situations when the purchased goods are of inadequate quality. In order to exchange or return it, you need a document certifying the transaction in the context of the name of the product and the amount of money paid for it. Without such confirmation, it is impossible to prove that the low-quality goods were purchased at this point of sale from a particular seller. After all, for the specified amount, the buyer could purchase several other goods at a lower price. In this case, the return will be almost impossible.

What should a sales receipt look like?

Sales receipts can be ordered from the printer and used as needed. There is no clear unified form of this document, but the finished form must contain certain necessary information:

• Title of the document;
• its serial number;
• date of issue;
• the name of the enterprise (organization) that compiled the document;
• his (her) TIN and legal address;
• the name of the sold goods with an indication of the price;
• the total amount of the purchase;
• position and full name of the person who issued this document and his personal signature;
• seal of the trade enterprise (if any).

When placing an order for a sales receipt in the printing house, the sample can be corrected at your discretion. For example, add a company logo or warranty information. All of this is perfectly legal. Additional information will only make it easier for the billing specialist and will allow the buyer to be more fully informed.

Do I need cash and sales receipts together?

Quite often, accountants have questions about the correctness of the execution of payment documents provided by employees. Can I accept a sales receipt without a cashier's check? There is no definite answer to this question.

First, it must be remembered that both of these forms have their own target orientation. A cash receipt confirms the fact of the purchase itself, and a sales receipt is a detailed transcript of this operation. For example, an employee of an organization receives money under the report for the purchase of specific goods. Then, within three days, he must report documented on the purchase. To do this, he will need a check from the cash register, which will record the fact of purchase and sale for a specific amount, and a sales receipt, which describes in detail: what, when and for what amount the employee purchased. Both of these documents together will confirm the intended use of the funds received.

However, according to Federal Law No. 54 of May 22, 2003, there are enterprises that, by their nature of activity, are not required to conduct settlements using cash registers. These include points of sale of magazines, newspapers and other related products, trade at fairs and markets. If the goods are purchased from such sellers, then the presence of a sales receipt will be quite sufficient. It is better for representatives of legal entities not to contact such outlets in order to avoid possible misunderstandings.

Features of filling out a sales receipt

When selling products, the seller is obliged, at the request of the buyer, to provide him with a sales receipt. This is his legal right, the violation of which can lead to well-founded penalties. Usually this document is an A6 form with the necessary details entered into it.

All of them must be filled in, and empty columns must contain dashes in order to avoid entering additional information into them after the document is issued. It is not difficult to write a sales receipt. A sample filling is a process of gradually entering the necessary data into certain rows and columns of a table.

This document is drawn up on the day of the purchase. The employee filling out this form must enter reliable information in neat, legible handwriting. Strikethroughs, corrections and corrections are not allowed here. Such a form is considered invalid and will not be accepted by the accounting department of the enterprise for calculation.

How to fill out the document correctly?

Typically, trade enterprises have sales receipt forms in stock in order to provide them to the buyer at any time at his request. Most often, such requirements are addressed by representatives of enterprises (organizations). Any seller should know how to fill out a sales receipt: this can be done in two ways:

1. With the use of computer technology. This is done if the store (sales outlet) keeps records of the receipt and consumption of products in electronic form. The employee only needs to enter the name and quantity of the goods selected by the buyer. The rest of the data will be automatically entered into the printed form.
2. Manually. In this case, all the necessary information is accurately entered into a standard form document.

All goods are entered in a special table one by one. In the presence of the same type of products at different prices, each of them goes in a separate line. For example, "a pencil at a price of 10 rubles per 1 piece" and "a pencil at a price of 15 rubles per 1 piece."

You can not write "2 pencils in the amount of 25 rubles." Each product of the same article (or variety) and its price must be recorded separately. After the table with the selected products, the total cost of the purchase is written in numbers and in words. In conclusion, the seller's data is indicated, his signature and the seal of the trade enterprise are put. If there is none, then you should not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.

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