A sales receipt is an important attribute in any business activity. Some fill it out only at the request of the buyer. Others daily because they need it to keep records. And many learn about this document only when switching from one tax regime to another. For example, for a patent, in which the presence of a cash register is not necessary, and the cash receipt is replaced by a sales receipt. No entrepreneur can avoid getting to know the latter, so let's consider what a sales receipt for an individual entrepreneur is and how to fill it out.

When an individual entrepreneur is obliged to issue a sales receipt with a cash register

According to the legislation of the Russian Federation, the primary document for confirming a sale and purchase transaction is cash receipt to be issued to each customer. A commodity is a secondary document, that is, its issuance is optional.

But sometimes you just can't do without it. For example, some individual entrepreneurs use checks without specific information. Instead of pens, notebooks, notebooks, one generalized word “stationery” is indicated on it.

If the buyer needs to provide a purchase report to the accounting department, such a document will not suit him. And he will demand to give him a product book, which contains detailed information about the product - the full name, article, price, purchase amount.

The entrepreneur does not have to issue a product after each sale, this should be done only at the request of the buyer. You should not ignore the request, since a fine of up to 3 thousand rubles is provided for refusing to issue a check.

But there are also situations when a tovarnik must be issued to each individual without fail. This applies to sole proprietors selling the following goods:

• motor vehicles;
• furniture;
• number units;
• weapon;
• trailers.

When is a sales receipt issued without a cash receipt

In tax regimes, in which it is not necessary to carry out monetary transactions using cash registers, an entrepreneur is obliged to issue a tovarnik to each buyer instead of a cash receipt. These modes include UTII and PSN.

In this case, the commodity acts as the primary and only document confirming the act of sale. Therefore, the information on the IP check with PSN or UTII must be indicated in strict accordance with the requirements for strict reporting documents.

It is necessary to fill out the tovarka in two copies.. The first is given to the buyer, the second remains with the entrepreneur. Its purpose is reporting to the tax authorities. It is also correct to keep a book of accounting for issued tickets, this will help to avoid disputes with unscrupulous customers.

Where to find a form of a sales receipt for an individual entrepreneur without a cash desk

Check forms are not issued anywhere. An individual entrepreneur must purchase them on their own using one of three well-known methods:

• Order at the printing house. A small number of forms will be expensive, so it is better to order them in bulk - more than 5 thousand pieces.
• Print. The form and design of the form do not matter, since the product does not belong to the number of documents of strict accountability. You can print it yourself, immediately entering all the unchanged information - information about the individual entrepreneur, the company.
• Buy books with detachable forms. In such books, receipts come off like leaves in a calendar, which is very convenient. Plus, they are often supplied with double pages with carbon paper, which will please individual entrepreneurs who need copies for themselves and the tax office.
• Download a ready-made sample on the Internet in Excel or Word and immediately enter all the unchanged information about your individual entrepreneur.

Proper registration of a sales receipt

According to tax legislation, the product must be filled out in accordance with the following requirements:

• The form itself can be formatted freely. But it must contain all the required information and items, especially if the individual entrepreneur does not have cash equipment.
• Also, the presence of incorrect or incorrect information, blots and corrections is not allowed.
• You can specify advertising information, but in such a way that all completed items are visible.
• Each purchased item must be entered on a separate line.
• At the end of the receipt, you should indicate the total amount of the purchase. Both in numbers and in words.
• If the list of purchased goods does not fit on one ticket, you can transfer the missing items to the second one. But the seller should write a comment about it at first.
• All blank fields must be crossed out.

How to fill out an IP sales receipt: a sample

In order for a product to be recognized as valid, it must contain all the required information:

Such information must be present on each product, otherwise the document will not be valid. In special cases additional items can be added that are necessary in the opinion of the IP.

If a businessman carries out monetary transactions using a cash register, he must attach a cash register to the sales receipt. Without it, the product has no value and will not serve as proof of a purchase for accounting and tax.

Do I need to certify a sales receipt with a seal?

The presence of an IP seal on a product is optional; there is no such rule in Russian legislation. But for the businessman himself, it serves as insurance against unscrupulous buyers. After all, it costs them nothing to buy a product, get a product, and then make a copy, write any other product into it and demand a refund.

Therefore, as far as possible it is better to purchase a seal and put it on each ticket. This is a guarantee for both the entrepreneur and the buyer. After all, only a certified document can serve as proof that the product / service was purchased at a particular outlet.

There are situations when an individual entrepreneur or organization does not have a cash register. How do I issue a check in this case? What are the features and rules for filling out a document? Where can I get a sample sales receipt so as not to make a mistake when issuing it?

Is it possible to issue a sales receipt without a cash register

Entrepreneurs and organizations operating on the UTII system are required to issue a receipt or sales receipt to the buyer, but they cannot issue a cash receipt due to the lack of a cash register. For this reason, in their case, issuing a sales receipt without a cash receipt is quite natural and legitimate.

How to draw up a document in the absence of a cash register

There are certain filling rules and requirements for a sales receipt without a cash register. It is necessary to indicate some mandatory details of a sales receipt without a cash receipt. Below they are presented.

• The document must have a strictly defined name - "Commodity receipt".
• Check number.
• Date: day, month, year. The month should be written in words.
• The name of the individual entrepreneur or company, indicating the TIN and KPP (for LLC). Full name of the entrepreneur should be written in full.
• You can specify the address, phone number and other additional information about the company.
• Each product must be listed in a separate column indicating the quantity and price.
• Price for each item. Be sure to write pennies after rubles with a comma. For example, twenty-five rubles forty kopecks will look like this - 25.40 rubles.
• Total purchase amount.
• Full name and signature of the seller.

Do the details of the document differ between LLC and IP

There are no fundamental differences in the design of a sales receipt issued by an entrepreneur and a company. As there is no unified form of this document. Its appearance depends only on the imagination of the company, however, many companies use ready-made printing forms to issue a sales receipt.

sales receipt sample

Is a sales receipt valid without a seal?

The law does not provide for the presence of a seal on a check, especially if the entrepreneur, in principle, conducts his business without a seal. However, some companies prefer to certify the document with a special seal "For Documents".

Sometimes an individual entrepreneur or organizations conduct their activities without using a cash register. Companies operating under the UTII system are required to issue either a receipt or a sales receipt to the buyer, but they cannot issue a cash receipt. In this regard, they are required to comply with the rules for filling out and the requirements for issuing a sales receipt issued without a cash document.

When making cash payments, the entrepreneur is obliged to issue a cash receipt or a strict reporting form to the buyer. In addition, these documents can be supplemented by a sales receipt, which is issued at the request of the buyer. However, there are situations when an entrepreneur can get by with only one sales receipt. At the same time, the procedure for registration, issuance and use is the same.

Sales receipt - when is it needed?

Entrepreneurs who use special regimes (single tax on imputed income and the patent system) are exempted from the obligation to use cash registers for cash settlements with customers. But they have a duty to provide documentary evidence of the fact of the purchase. Such a supporting document is a sales receipt. In practice, such a document is most often used in two cases. Firstly, when buying expensive or technically complex goods that are under warranty, as well as goods that can be exchanged within the time limits established by the Law on Consumer Rights Protection. Secondly, when the buyer needs to confirm the fact of spending money. For example, an employee is required to account for the funds received. But an entrepreneur can independently organize the issuance of sales receipts for each purchase and issue them to customers without waiting for a corresponding request from them.

A sales receipt must be issued when paying in cash and when paying with bank cards, and the check issued by the payment terminal offered by many banks at does not replace a sales receipt.

A sales receipt for an individual entrepreneur without a cash register - a sample

An entrepreneur working without a cash register must always be ready to issue a sales receipt at the first request of the buyer. Currently, there are no requirements for its form, manufacturing method, so a business owner can develop his own version of a sales receipt and print it on a printer. But regulatory documents provide for a number of details that a sales receipt must have, regardless of the method of manufacture.

Mandatory details of the sales receipt

The sales receipt of an individual entrepreneur must contain the following data:

• Name - "Commodity check";
• The name of the individual entrepreneur, indicating his TIN - “IP Magazinkin S.P. TIN 1111111111"
• Sequence number of the check;
• Date of sale of goods or provision of services;
• Name of goods or services, their quantity;
• The cost of the goods and the amount for it;
• The total amount payable - in number and in words;
• Seller's signature;
• IP seal - if available.

Only the presence of all these details allows us to regard the check as a full-fledged document from the point of view of financial reporting. In practice, sales receipts are often found where the name of the enterprise is not indicated. Such a check may be invalidated, but only if there is no IP seal. The ability of the buyer to use the document in the future depends on the correct execution of a sales receipt, therefore, entrepreneurs and their employees must approach the execution of a sales receipt with all responsibility. By the way, unlike BSO, any employees can be allowed to issue a sales receipt without issuing additional administrative documents.

A sales receipt can be filled out by hand, as well as using a computer. Many accounting programs allow you to generate this document automatically, which greatly simplifies the work of the seller. There are specialized products for printing sales receipts that work both online and offline. Currently, some also have this feature.

Advice: The most convenient option is to print sales receipts from a special program. This allows you to control the process of their issuance by sellers. For this purpose, you can also use sales receipts printed in a typographical way with serial numbers applied.

The law does not require the entrepreneur to keep records of issued sales receipts, but in practice the ledger is very convenient for them. Such accounting allows you to track the work of sellers, and facilitate the search for the necessary information when contacting the buyer or inspection structures. Often in life, situations arise when the tax authorities are suspicious of the submitted reporting document, especially when the amount in it significantly reduces taxes at. In such cases, only confirmation of the transaction by the counterparty will remove all doubts, and the book of sales receipts can help in this. The entrepreneur who issued such a sales receipt is not in danger, but helping the client will be an excellent marketing ploy that allows you to earn consumer loyalty.

Is it possible to post a sales receipt without a cash receipt in the advance report?

Only a sales receipt can be accepted as confirmation of the accountable person's expenses.

The rationale for this position is given below in the materials of the Glavbukh System, vip version.

Upon receipt of the advance report, fill in a receipt (tear-off part of the report) stating that the report has been accepted for verification, and hand it over to the employee.

Check the advance report issued by the employee. To do this, make sure that two conditions are met.

First, check the target spending of money. To do this, refer to the document that served as the basis for issuing accountable amounts (cash order, order, application, etc.), and look at the purposes for which the employee received money from the organization. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, then the employee used the money for its intended purpose.

Secondly, make sure that you have supporting documents that confirm the expenses, and also check the correctness of their execution and calculation of the amounts.

If the employee paid in cash, the confirmation of expenses may be a cashier's check, a receipt for a cash receipt or a strict accountability form.* And when paying by bank card, the original slips, receipts from electronic ATMs and terminals. The amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.

Situation: is it possible to accept as a confirmation of the expenses of an accountable person only a receipt for a cash receipt order (without a CCP check)

Yes, you can.*

The employee can attach to the advance report a receipt for the incoming cash order, which was issued by the counterparty (without a CCP check). Such a document is also confirmation that the employee incurred cash expenses.

Tax inspectors often require that the cashier's check be attached to the advance report as the main supporting document (see, for example, the letter of the Ministry of Taxes and Taxes of Russia for Moscow dated August 12, 2003 No. 29-12 / 44158). But this requirement is not supported by the legislation. The cash warrant of form No. KO-1 is one of the forms of primary accounting documentation. Therefore, the receipt issued to him is the same supporting document as the cashier's check.* This conclusion is also confirmed by arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated December 9, 2005 No. KA-A40 / 12227-05) .

In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, these can be sales receipts*, invoices, acts of work performed (services rendered), etc.

The above procedure for the preparation, verification and approval of the advance report is established by the instructions approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55.

S.V. Razgulin

Deputy Director of the Tax Department

And the customs and tariff policy of the Ministry of Finance of Russia

2. Article: Useful tips on how to spend cash

Tip number 1. Require the accountable person to properly complete the documents

Note that not all counterparties can be required to check the CCP. So, organizations and entrepreneurs paying UTII, when accepting cash as payment for goods, works and services, have the right not to use cash registers (clause 2.1, article 2 of Federal Law No. 54-FZ of May 22, 2003). From such taxpayers, it is enough to receive a document confirming the receipt of money (sales receipt, * receipt, etc.). The main thing is that it should indicate who issued it to whom and when, the name and quantity of goods (works, services) purchased, and also reflect the amount of payment received in cash. The Ministry of Finance, by the way, also agrees that the “simplifiers” have the right to take into account the expenses confirmed by the specified document received from the “imputer” (letter of the Ministry of Finance of Russia dated 07.07.2011 No. 03-11-11 / 172). But here's something else you need to pay attention to. Retail trade is transferred to UTII, that is, "vmenchiki" may not use cash registers only as part of retail. Therefore, your employee can buy something from them in the store only on his own behalf, that is, as an ordinary buyer

V.A. Sinitsyn

Expert of the magazine "Simplification"

3. Article: Sales receipt can confirm the expenses

Answered by A.N. SIMONOV,
auditor

Yes, you can. Entrepreneurs paying UTII may not use the CCP, but issue the buyer with another document (sales receipt, receipt confirming the receipt of money for the relevant product, work, service). So it is established in paragraph 2.1 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash payments ...”. At the moment, attention is also drawn to the letter of the Ministry of Finance of Russia dated December 23, 2010 No. 03-01-15 / 9-264. *

4. Article: 3.3.5. Sales receipt, receipt and other document confirming payment

When selling goods, works, services for cash without the use of cash registers, organizations and entrepreneurs are required to issue documents confirming the acceptance of funds as payment for the purchased goods, work or service.

Such a document may be a sales receipt, receipt and other similar document.

This document must contain the following information:*

Title of the document;
the serial number of the document, the date of its issue;
name for the organization (for an individual entrepreneur - last name, first name, patronymic);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
name and quantity of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

There is no unified form for such a document. Therefore, taxpayers can process the receipt of cash in the form below.

Note! The seller of goods, works, services must issue a sales receipt (receipt or other similar document) at the time of receipt of payment for the sold goods, work or service. But not in all cases, but only at the request of the buyer (client).*

On the basis of a sales receipt, the buyer can recognize the costs of purchasing goods, works, services both for accounting and for tax purposes (letters of the Ministry of Finance of Russia dated August 17, 2010 No. 03-11-06 / 2/130 and dated January 19, 2010 No. 03-03-06/4/2).*

Library of the magazine "Glavbuh". Cash settlements under the new rules, or your ideal cash desk

Despite some changes in the legislation associated with the advent of modern cash registers that print not only a complete list of the goods purchased by the buyer, but also all the details of the organization, the sales receipt is still considered an important document. Its correct execution is necessary for reporting and resolving possible disputes between sellers and buyers.

How to fill out a sales receipt - sample

A sales receipt is a special accounting form that confirms the transfer of goods from the seller to the buyer in companies, private enterprises, stores and other outlets where there is no cash register equipment or the client needs decoding (addition) to the cash receipt.

In other words, a cash receipt (hereinafter CC) is the fact of payment for the goods, and a sales receipt (hereinafter TC) is the fact that the goods received meet the requirements. The form and rules for filling out this document are regulated by the following regulatory acts of the Russian Federation:

• article No. 493 of the Civil Code of the Russian Federation;
• rules for the sale of certain goods, approved by the Government of the Russian Federation on January 19, 1999 No. 55;
• Code of the Russian Federation on violations of the administrative order No. 195-FZ of December 30, 2001 (as amended on June 29, 2015);
• Law No. 2300-1 of February 7, 1992 (as amended on July 13, 2015) “On the Protection of Consumer Rights”;
• Law of the Russian Federation No. 129-FZ dated November 21, 1996 “On Accounting”;
• letter of the Ministry of Finance of the Russian Federation dated February 11, 2009 No. 03-11-06 / 3/28 on the form of the PM.

When is a sales receipt required?

PM can be used to decipher the information specified in the CC, and is issued simultaneously with it (rarely without it).

PM is needed for accounting and consumer protection, namely:

• confirmation of the right to return money;
• confirmation of the right to return or exchange goods (for any reason within the time limits established by law);
• confirmation of the costs incurred by the accountable person of the company;
• submitting a report to the tax service;
• grounds for placing the purchased goods on the balance sheet of the organization.

Modern cash registers issue a check with a complete list of goods and services provided. Usually such a document is sufficient and TC is not needed. But if an organization uses old-style equipment, where only the purchase amount is registered, then decoding is required.

Is it possible to use a sales receipt without a cash receipt

The buyer can use PM without a cash register, because he is not responsible for failure to comply with the requirements of the law for the seller organization (based on the judicial practice of the Constitutional Court of the Russian Federation N 329-O “The consumer is not responsible for the counterparty's offenses).

According to Law No. 54-FZ, PM is issued at the request of the buyer. But for the seller's refusal to issue a document, a fine is provided in the amount of 3,000 rubles to 30,000 rubles, depending on the legal form of the organization. It is problematic to prove that the client did not ask for TC.

The document in question can be legally used without CC, if the seller organization is registered as a UTII taxpayer (single tax on imputed income). Provided that the PM is filled out in accordance with all the requirements of the law for strict reporting forms, because in this case it is the only document confirming the act of sale.

Individual entrepreneurs who do not use cash registers are advised to keep a book of issued checks and store duplicate documents (you can use carbon paper). This can be useful in resolving disputes with a client.

A sales receipt from an individual entrepreneur without a cashier's check

The PM issued by the IP to the buyer is issued in accordance with the general rules. If an individual entrepreneur does not have cash equipment and it is registered with a tax organization as a UTND payer, then TC is the only document that is drawn up during a sale and purchase transaction.

Mandatory rules for registration:

• All mandatory items must be filled in (especially when the document is issued without a CC).
• Information of an advertising or other nature may be printed in the document, but on condition that it does not obscure the visibility of the main points.
• Each commodity item is entered into the document separately. Generalizations are not allowed, under any circumstances.
• The total amount is indicated without fail, even if 1 product is purchased.
• Empty lines are crossed out.
• If the list of goods does not fit into the document form used, it is allowed to fill out several copies with numbers, with the last one indicating the total amount of the purchase.
• The presence of the inscription "paid" or "received" is not an error, but it is not necessary either.

The procedure for filling out a sales receipt

There is no strictly regulated form for PM, but the following information should be clearly indicated in it:

• date of issue to the buyer;
• Document Number;
• list of goods sold (in detail, sometimes with articles);
• quantity of goods or services;
• the amount paid by the buyer;
• form of payment;
• surname and personal signature of the seller;
• seal of the seller company or its TIN.

A detailed description of the procedure for issuing a TC is discussed below.

Number

Required. You can use continuous numbering from the beginning of the year or start a new one every day.

date

Enter the day, month and year of purchase. The month is best written in cursive.

Name of the organization

Filled in exactly as indicated in the Certificate with a mandatory TIN. You can enter manually or put a special stamp. Additional information about the organization is indicated at the request of the seller. Abbreviations should be avoided.

Name of product

Grouping items is not allowed. The quantity is given in numbers. If the sale is carried out in pairs, then you need to be careful when filling out.

The price of the product

Written in numbers. Kopeks are separated from rubles by a dot or a comma. In the absence of kopecks, zeros are put after the punctuation mark.

Sum

The amount for each quantity of goods and separately the total amount of the purchase are signed in figures and in words, and kopecks are written in numbers in both cases.

Information about the seller who released the goods

The position, full name and signature are indicated. The signature of a seller who is not officially registered in the organization is not allowed. Such a person must use forms prepared and filled in by the organizer in advance. Unconditional trust in the employee in this case is mandatory; otherwise, during the check, an unaccounted sale of someone else's goods for a huge amount may be revealed.

If the TC is provided as an addition to the cash document, then the line “the presence of the CC is mandatory” is indicated in it.

Do I need a stamp on the sales receipt?

According to the decision of the FAS MO dated June 19, 2006 N KA-A40 / 5456-06, the absence of a seal on the PM is not an offense. But in practice, the presence of an imprint on a document for organizations is an unspoken rule.

If the seller organization has the status of an LLC, then a transaction invoice must be attached to the stamped PM.

The presence of a seal on a document provided by an individual entrepreneur is an additional guarantee of a sale and purchase transaction. And in disputable situations, the print can help.

Sales receipt for individual entrepreneurs (on the simplified tax system, on UTII)

An individual entrepreneur registered as a UTII taxpayer has the right not to use cash equipment. Then only PM acts as a document confirming the fact of the sale of goods. In this case, its correct filling plays a key role in the work of the organization.

Individual entrepreneurs who are on the simplified taxation system (simplified taxation system), with each act of sale and purchase, a TC is issued without fail. This is especially true for organizations operating without a cash register.

Conclusion

TC by law is a mandatory document for some organizations (individual entrepreneurs on a special taxation system that do not use cash office equipment). The rest of the sellers issue it to the buyer upon request, together with the COP. However, the availability of such a document filled out in accordance with all the rules is an additional guarantee for both the seller and the client in disputable situations.

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