A sales receipt is required. Carrying out payments without a cash desk

After the introduction of online cash registers, when buying goods, will it also be necessary to issue a sales receipt at the request of the buyer? Will the names of the goods be indicated on the cash receipt?

Answer

Alexey Bogatkin,

Uniteller General Manager

When using online cash registers, the seller is not required to issue a sales receipt. It is replaced by a fiscal receipt from the online cash register, which must contain the names of goods. Please note that the exceptions are individual entrepreneurs on the UTII and Patent taxation systems. For them, the obligation to indicate commodity items in the check will come on July 1, 2021.

Oksana Kobzeva,

expert of the service Kontur.OFD of the company "SKB Kontur"

The indication of the name on the check will become mandatory for everyone only from February 1, 2021. Until that time, entrepreneurs on special regimes (PSN, USN, UTII and ESHN) have been exempted from indicating the name if the goods they sell are not excisable. All other categories of business must indicate the name of the product or service (work), quantity, unit price and cost from the moment they switch to online cash registers. Since July 2017, everyone who had previously had to use cash registers for settlements switched to online cash desks, mainly a legal entity on OSNO. Since July 2018, legal entities and individual entrepreneurs in the field of retail and catering with employees have been switching to online checkouts, and there will be many of those businessmen who sell excisable goods among these businessmen. And since July 2019 - a business that provides services.

There are groups of goods, for the sale of which it is necessary to issue a sales receipt without fail, if the name is not on the cash receipt. According to the rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of 19.01.98 No. 55, such goods include: textile, knitwear, clothing and fur goods and footwear, technically complex household goods, cars, motorcycles, trailers, jewelry and products from precious metals, weapons and cartridges for them, etc. Therefore, sales receipts will be valid until 2021 for sure.

Egor Sergeenko,

Head of Marketing Department of the company "First OFD"

A cash receipt is issued to the buyer and confirms the sale of goods for cash or using electronic means of payment (Article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ).

On the one hand, when using online cash registers, the mandatory details of a cash register receipt must contain all the necessary information about the seller and the goods sold (name, price, value).

On the other hand, the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" does not contain provisions specifying the requirements for the requisite "name of goods (works, services)" in the cash receipt.

In other words, at the checkout of a new sample, the buyer should receive a check with all the necessary information about the product, its quantity and cost. If the details are filled in correctly, there is no need for sales receipts.

It should be noted that from July 1, 2018, the second stage of the cash reform begins in Russia. From this date, online cash desks will have to be installed by those taxpayers who previously had no obligation to use CCP.

• individual entrepreneurs with employees on UTII or PSN and organizations on UTII in the field of trade and catering;
• organizations and individual entrepreneurs that have employees with whom employment contracts have been concluded, providing catering services;
• individual entrepreneurs with employees and organizations that are engaged in vending.

cloud beauty salon manager

Previously, there was no requirement in the CCP to describe which position you are selling, you could simply sell “position 1” for 100 rubles, but now it is necessary to show the name of goods, works, services in the cash receipt (if the volume and list of services can be determined at the time of payment), payment, payments, their quantity, unit price, taking into account discounts and markups, cost, taking into account discounts and markups, indicating the rate of value added tax (or taxation system) (54-FZ article 4.7. “Requirements for a cash receipt and a strict form reporting”), that is, there is no point in the sales receipt, because it duplicates the cash register. The same thing was confirmed to us in our tax office.

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 imputed income tax (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 operation. 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.

Law No. 290-FZ, which amended Law No. 54-FZ, by its Article 7 (clause 7) allows certain categories of entrepreneurs and organizations to make payments without the use of cash registers and without switching to online cash desks until July 01, 2018 or 2019.

This permission applies only to those sellers who, under the old version of Law No. 54-FZ, were allowed to make cash payments and (or) payments using payment cards without cash registers, but provided that they issue a document confirming the payment made at the request of the client. For example, subject to the issuance of a sales receipt.

Normative regulation of the right to use a sales receipt instead of a cash receipt

First of all, this is Federal Law No. 290-FZ of July 3, 2016, which introduced appropriate amendments to Law No. 54-FZ, its clause 7, article 7. In addition, this is a federal law of May 22, 2003. No. 54-FZ “On the use of cash registers in cash settlements and (or) using payment cards” (hereinafter referred to as the “old law No. 54-FZ”) in the old version. In this law, article 2 (clause 2.1.) explains the procedure for using a sales receipt instead of a cash register.

Secondly, this is the Tax Code of the Russian Federation, in particular:

• article 346.26 (clause 2), which provides a list of types of entrepreneurial activities for the purposes of taxing them with a single tax on imputed income;

• article 346.43 (clause 2), where a list of activities that are on the patent taxation system is given.

It is these two tax articles that establish the list of activities for which the old law No. 54-FZ allows the use of a sales receipt instead of a cash register (in the text - KKM, KKT). However, there are some restrictions on the use of a sales receipt.

Who can work without a CCP until 07/01/2018, using only a sales receipt?

Article 7 (clause 7) of Law No. 290-FZ and Article 2 (clause 2.1) of the old Law No. 54-FZ say that instead of cash registers, a sales receipt can be used:

• entrepreneurs and legal entities. If they officially apply the UTII tax system (single tax on imputed income). To do this, these persons had to either, during the initial registration of the business, immediately write an application to the tax authority about their transition to UTII (within 30 days from the date of state registration), or submit this application later. Without issuing such an application, the use of a special regime is not permissible, just as it is impossible to work without a cash register only with a sales receipt;

• entrepreneurs who are on the patent tax system.

But you can use a sales receipt within the framework of the above special modes for the purposes of Law No. 290-FZ (i.e., for the purpose of not using cash registers and online cash registers until July 1, 2018) only:

• in relation to those types of activities for which the Tax Code of the Russian Federation provides for the UTII system, and the laws of the subjects of the Russian Federation - the patent system;

• provided that these types of activities are not subject to the obligation to process cash payments using strict reporting forms or under paragraph 3 of article 2 of the old law No. 54-FZ, which allows you to work without a cash register and any additional documents;

• provided that the sales receipt itself is not only issued at the request of customers, but also complies with the procedure for its application and execution, which are approved in the old version of Law No. 54-FZ;

• provided that the sales receipt is used only for cash settlements and (or) using payment cards.

How is a sales receipt applied for the purposes of Law No. 290-FZ?

Sales receipts must be used for both cash payments (ie banknotes and coins) and payments made by means of payment cards. In addition, this document, unlike a strict reporting form, can be issued to a client (buyer), which is:

• representative of a legal entity. In other words, cash settlements between legal entities or with an entrepreneur you can safely conduct without KKM, issuing them using only a sales receipt;
• or an entrepreneur;
• or an ordinary citizen.

But A sales receipt must be issued at the request of the client! This condition is spelled out in the old law No. 54-FZ and is one of the key ones for not using cash registers and not switching to online cash registers until July 01, 2018 or 2019.

And the old law No. 54-FZ clearly states when exactly the requirement to provide a check from the client should be made - at the time of payment for goods (services or work). But is it worth ignoring the desire of the consumer to receive a sales receipt if he applies for it, for example, a little later, but during the day of purchase? Not worth it! However, this requirement can be ignored if the client came for a sales receipt the next day.

But regardless of the situation, in order to comply with the condition of law No. 290-FZ for not using cash registers and not switching to online cash registers until July 01, 2018, simply issuing a sales receipt at the request of the client is not enough! The document itself must contain certain details.

What should contain a sample sales receipt for work without a cash register?

The list of those information that must be present in the sales receipt is given in paragraph 2.1 of article 2 of the old law No. 54-FZ:

• the name of the document (for example, Sales receipt, Receipt);

• its serial number and date of issue;

• the name of the legal entity or the surname, name and patronymic of the entrepreneur. Do not forget to prescribe the legal form of the business. Those. for a legal entity, it will be, for example, Romashka LLC. And for the entrepreneur - IP Ivanov Sergey Petrovich. Moreover, the addition of a sales receipt with details is not prohibited;

• TIN of the organization or entrepreneur;

• the content of the operation, i.e. the name of the purchased goods (services rendered or work performed) and their quantitative expression. However, it is worth paying attention to the wording given by the law itself, describing this requisite: “name and quantity paid goods purchased... Those. A sales receipt is issued only for those goods (works, services) that are paid for in cash, and are not subject to release without payment. The fact is that a sales receipt is a document that confirms the payment made by the client, even partial. This is his only purpose!

• payment amount;

• position of the person who issues the sales receipt, as well as his surname and initials, and personal signature.

This information should be on the sales receipt. But this document can be supplemented with other details, for example, to allocate space for printing, etc. This is not prohibited! The main thing is the presence of mandatory information.

It is worth noting that the sample sales receipt for working without a cash register for individual entrepreneurs and for LLCs is the same in terms of the content of the required details. The addition of this document with more lines of the old law No. 54-FZ is not prohibited and even necessary - this allows you to reflect the specifics of the business transaction.

But here's the question: are initially empty forms of sales receipts taken into account somewhere, or are they simply given a stack to the cashier or seller for work?

Accounting for sales receipts

The old law No. 54-FZ does not provide an answer to the question of accounting for sales receipts. As a rule, their purchase and other receipt by the organization is processed through account 10 “Materials” or simply written off immediately to the costs of production or circulation in the form of expenses associated with the printing of these documents.

In addition, nowhere is it said who should produce sales receipts, and therefore it can be done on the company's computer and ordered from a printing house. By the way, the second option is more preferable:

• then you can accept checks to account 10 "Materials" and to a special sub-account "Commodity checks";

• you can issue this receipt through the Credit Order (form M-4, approved by the State Statistics Committee of the Russian Federation in Resolution 71a of 10/30/97);

• it is possible to issue their subsequent transfer for use to a materially responsible person (cashier or seller) through a demand-invoice (form M-11, approved in Decree of the State Statistics Committee of the Russian Federation 71a of 10/30/97). This document serves as the basis for writing off sales receipts for the expenses of the enterprise;

• and you can create a material accounting card (form M-17) - a register that summarizes all the movements of sales receipts.

You can, of course, develop these forms yourself, based on the requirements of Articles 9-10 of Federal Law No. 402-FZ “On Accounting” dated 06.12.2011. But why do this when there are ready-made forms?

How do I account for cash receipts?

The need to keep records of sales receipts themselves for the purpose of posting proceeds is indicated by many indirect and even direct norms, in particular:

• the serial number must be affixed to the check, i.e. in order. And this means that the organization or entrepreneur must decide on the numbering order and fix the decision made in the order (for legal entities - in the order according to the Accounting Policy). Those. whether the counting of numbers will start from the beginning of the year without gaps or there will be a new numbering for each day. This is important because in both cases, you may need a journal or ledger that will record, for the purposes of cash receipts control, the last used sales receipt number of the previous day (if the numbering is continuous from the beginning of the year) or all numbers issued on the current business day of checks (if the numbering is new every day);

• a sales receipt draws up cash payments and (or) payments using payment cards. However, at the end of the shift, all cash proceeds should be taken into account only according to the incoming cash order. This condition is stipulated in paragraph 5 of the Instructions of the Bank of Russia No. 3210-U: cash is accepted according to cash receipt orders. The only exceptions are those entrepreneurs (!), who are allowed in clause 4 of these Instructions not to keep cash documents. But how to check the completeness of the delivered proceeds?

• in paragraph 5.2 of the Instructions of the Bank of Russia No. 3210-U it is said that an incoming cash order can be issued at the end of all cash transactions based(!) documents that are provided for by the old law No. 54-FZ for processing cash payments and (or) payments with payment cards, including on the basis of sales receipts. However, the revenue must be taken into account for the day in full, which can be determined on the basis of issued sales receipts. And how to do it? To do this, sales receipts may provide for the simultaneous execution of a copy, for example, through a carbon copy (if a check is issued by hand), or the issuance of at least 2 identical copies at once on a computer. Based on these copies with numbers in order, a single receipt order is issued for the total amount with posting (for legal entities):

Debit of account 50 "Cashier" Credit of account 90 "Sales" sub. "Revenue"- the total amount of cash proceeds.

The proceeds issued by a cash order are entered into the Cash Book for the current day.

As for payments by payment card, in addition to the sales receipt for the purposes of Law No. 290-FZ, it is also necessary to issue a document confirming the payment for acquiring.

At the same time, the proceeds received through acquiring are not subject to registration by an incoming cash order. This cash document is used only to reflect cash receipts, i.e. when paying with banknotes and (or) coins (clause 1 of the Directive of the Bank of Russia No. 3210-U).

And the proceeds received through acquiring are transferred by the bank to the settlement account of the organization or entrepreneur, minus the bank commission. Therefore, the receipt of such income in the accounting of the organization should be reflected by posting:

Debit of account 51 “Settlement accounts” Credit of account 90 sub. “Revenue”— acquiring income.

Video - what can be issued instead of a cash receipt:

If you need to come back to reissue the papers, the buyer will not work with you further. He will find another - not problematic - partner.

What is a sales receipt? How to compose it correctly?

The difference between a cash register and a sales receipt

Both types are used in the sale of goods (works, services) for cash. But there is a significant difference between them.

A cash receipt (KCh) is a fiscal document created (printed) exclusively with the help of special equipment - a cash register (KKM). In addition to the details relating to the seller as a business entity, this form contains the exact time of the purchase, the address and the individual number of the cash register itself. The main goal of the CoC is to help regulatory authorities monitor the correctness of the calculation and payment of taxes.

A sales receipt (TC) is a non-fiscal document drawn up by the seller in addition to or instead of the CC, in cases provided for by the current legislation of the Russian Federation. This document is filled in by the entrepreneur or his representative manually or using conventional computer technology. The main purpose of the TC is to decipher the products, works and services provided for cash.

Making a sales receipt without a cash register

This year, those organizations and individual entrepreneurs that, by the nature of their activities, have the status of a payer of a single tax on imputed income (UTII), can only issue a PM, a receipt or other document to the buyer to confirm the fact of cash payment. It was these individual entrepreneurs who were allowed not to use KKM, which means that they are not obliged to print the KCh and are physically unable to.

Official details of the document

Although there is no legal act that would clearly regulate the unified form of such documentation, during registration, you should fill in the details required for primary documents:

• Document's name. It must be indicated "Commodity check".
• Document Number. Often printed forms do not contain the number icon and therefore the seller's representative does not put it. It is not right. Numbering should be maintained because the accounting document must be numbered, and because your buyer in the advance report must refer to the number of the document by which he purchased the goods. Do not make the client nervous and add the number “from the head”. Numbering can be continuous from the beginning of the accounting period or start a new numbering daily. Numbering from the beginning of the year seems more logical, since most of the accounting documentation is numbered this way.
• Date of. Enter the day, month and year of the purchase. No need to be lazy, but write the name of the month in words.
• The name of the organization or individual entrepreneur and his taxpayer identification number (TIN). You should write the last name, first name and patronymic of the individual entrepreneur and his TIN (as in the Certificate). Avoid abbreviations. Some organizations will not accept papers that appear with initials instead of a name. If your PM does not have enough space for the full name, buy or print yourself a new, more convenient one. You can fill in these details manually, type on a computer, or you can use a stamp. It is allowed to enter additional details (address, telephone, e-mail) that seem necessary.
• Name of sold goods (works, services) and their quantity. It is impossible to generalize what has been implemented into one group (“spare parts”, “building materials”, “stationery”, etc.). Each type should be indicated on a separate line (for example, “VHC-1.35 cement”, “G-10 alkyd enamel”), because the essence of PM is a detailed breakdown of goods / services. The quantity is entered as a number. You need to be attentive to those values ​​that are realized in sets or in pairs. For example, if you sold 2 boots, that's 1 pair.
• Price. The unit cost of each item is indicated by a figure. Rubles and kopecks are separated by a comma or dot. If the price is without kopecks, then two zeros (25.00) are put after the decimal point.
• Sum. The total cost of each item is recorded as a figure, which is determined by multiplying the quantity by the price. At the end of the document, the total amount is fixed: first in numbers, and then in words. It is important to remember that the number of rubles is written down in words, and the number of kopecks in a figure (“Twenty-five rubles. 00 kopecks.”).
• Information about the person who issued the TC. According to the rules of trade, this should be information about the person who actually (directly) carried out the sale: position, surname, initials.

If an entrepreneur uses an officially unemployed seller, then there is a temptation to teach him to put only an illegible signature. This is not a solution to the problem, but a violation. In this case, it is better for the employer to sign in advance all the originals of the TC indicating their full name.

• In the case when a sales receipt is in addition to a cash receipt, it must contain the inscription "The presence of a cash receipt is mandatory." In such cases, you may have to separately indicate the amount of VAT.
• The law does not provide for mandatory certification of the TC with the seal of the entrepreneur. But most diligent bookkeepers require a wet seal. In order not to inflame passions with disputes about rights and obligations, it is better to put an imprint.
• PM itself is proof of cash. Putting down the inscription "Paid" or "Received" on the territory of the Russian Federation is not necessary. But the presence of such a record does not spoil anything.
• Blank lines must be crossed out so that nothing can be added.
• If all the valuables purchased by the client do not fit into one form, you can act in two ways: 1) split the purchases into several checks with separate numbers; 2) enter the values ​​in subsequent sheets indicating that it is a continuation of the first. Method number 1 is more practical. It is important to warn the consumer in advance that you will complete the operation in several stages. And agree on the amounts of PM and CN (if they are together).
• For your own peace of mind and safety, the seller should keep a duplicate (fill in everything through carbon paper). This allows you to control sellers and serves as an important argument in communicating with the buyer, especially in conflict situations.
• Don't trust your employees too much. Do not leave them uncontrolled use of forms with a signature and a seal. During a counter tax audit, you may be very surprised to find out what exactly and for what huge amount was allegedly sold through you.

Do I need to issue a sales receipt?

Federal Law No. 54-FZ (Article 2), which regulates the issuance of PM, contains the phrase "at the request of the buyer (client)".

If you did not issue, then an unscrupulous buyer may accuse you of denying him a legal right. And then the norms of the Code of Administrative Offenses will be applied to you (Article 14.5). Your refusal will cost you from 3 to 4 thousand rubles. (for individual entrepreneurs and officials) and 30 to 40 thousand rubles. for a legal entity in the form of a fine.

Free legal advice:

How to prove that you did not refuse, but simply did not ask you? Looking for witnesses? Install surveillance cameras? Agree, it’s easier to write out a small piece of paper and keep a duplicate of it for yourself.

Is a non-cash receipt documentary evidence of expenses incurred

There are two possible correct answers here:

1. If the seller is registered as a UTND taxpayer, then the PM will be the official and only confirmation of the fact that the goods or services have been purchased. Provided that all details are filled out completely and without errors. It is absolutely legally attached to the expense report to confirm expenses.
2. If the seller uses KKM, then the cash receipt, and not the sales receipt, is considered as confirmation of expenses by the accountable person. The second can be attached to the advance report as an explanation or clarification of the types (directions) of costs. But it will not have legal force.

So, a sales receipt is easy to draw up. Both the seller and the buyer are interested in its existence. Although the client is always right, help him to be right without harming you. Learn for yourself, and then train your employees to fill out accounting documents correctly. Then even with a huge selection, your consumers will come back to you again and again. What else is needed for entrepreneurial happiness? Unless an understanding tax inspector ...

Legal basis

1. Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (as amended on June 29, 2015).
2. Federal Law No. 54-FZ of May 22, 2003 (as amended on March 8, 2015).

"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"

Free legal advice:

A sales receipt without providing a cash receipt: legality and registration requirements

The obligation to apply the CCP is provided for by the current legislation. Individual entrepreneurs and organizations must use the cash desk for transactions with cash in cash or settlements with payment cards. The buyer or client receives, at the time of entering the cost of goods or services, a cash receipt created using the CCP.

Cash receipt (KCh)

A cash receipt is an accounting document that has the following features:

1. formed on paper;
2. testifies to the calculation;
3. contains information on transactions, which makes it possible to record cash receipts.

In accordance with the Letter of the Ministry of Finance No. / 22, fiscal forms of KKM confirm the actual costs of paying for goods, works, services in cash.

Mandatory details of the CC are approved by Government Decree No. 745:

The absence of at least one of them is the basis for refusing to recognize the validity of the form. Such a cash document should not be accepted as an accounting act for tax calculation. The legislator allows the indication of additional information (name of the cashier, amount of VAT, etc.)

Free legal advice:

Sales receipt (TC)

The concept of a sales receipt is available in the Civil Code of the Russian Federation. This document is the basic one for certifying the fact of making money for goods under a retail sale and purchase transaction. The legal framework for this accounting form is represented by the Civil Code of the Russian Federation, Federal Law No. 54, the Law on the Protection of Consumer Rights, Government Decree No. 55, etc.

A sales receipt is required for accountable persons, at an advance settlement, to clarify information about a product or service that is not in the fiscal document.

Its form is not approved by the legislator. The seller independently develops the form.

In this case, the following details must be in the form:

1. the name of the accounting paper (PM);
2. date and time of formation;
3. the name of the party accepting the payment;
4. information about a product or service;
5. quantity of goods/services in physical and financial terms;
6. indication of persons responsible for the preparation of the document;
7. signature and its transcript.

The seal does not act as an obligatory requisite of the form. Its absence is not grounds for invalidating the TC.

Free legal advice:

Carrying out payments without a cash desk

Conducting cash transactions is not always convenient for the seller due to the following circumstances:

• purchase of a cash register - additional costs;
• the need to report to the tax inspectorate, put KKM on registration;
• compliance with all formalities when creating accounting documents;
• sales training, etc.

That is why an individual entrepreneur may be interested in the possibility of making payments without a cash desk. These actions are lawful only in cases provided for by law. For example, when working on UTII, an entrepreneur issues to customers not a cash receipt, but a BSO.

Calculations without cash registers are associated with the procedure for taxation, work in specific market sectors, and a certain location of the individual entrepreneur.

Commodity instead of cash

A sales receipt and a cashier's check are not the same thing. But the first can replace the second for individual entrepreneurs with UTII. However, this is only possible if the sales receipt meets the requirements for BSO. They are approved in Government Decree No. 359. Unlike ordinary sales receipts, BSOs are subject to IP accounting. The list of details required for such forms is longer, and the methods for their production are specified by the legislator.

Ideally, there should be two documents (KCh and PM) available at the trading places. If the legislator obliges an individual entrepreneur to provide CN and, at the request of the client, a commodity one, then he must strictly comply with the current legislation.

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By the way, a sales receipt without a cash receipt can be issued. The legislator does not prohibit the performance of these actions. Given that on the basis of a sales receipt, the client gets the opportunity to take into account the costs of purchasing goods or paying for services. Under current legislation, an entrepreneur, if he has a sales receipt with the required details, has the right to use it to record expenses. At the same time, there is no obligation to confirm that the seller is a UTII payer.

When an organization or individual entrepreneur is obliged to use the cashier when making payments, but these actions were not performed, the buyer is not responsible. State bodies are obliged to accept a sales receipt as a confirming act. This conclusion follows from judicial practice (definitions of the Constitutional Court of the Russian Federation N 329-O). The taxpayer is not responsible for the consequences of violations of counterparties.

The legality of the issuance of PM without cash

The issuance of sales receipts instead of cash receipts is allowed for individual entrepreneurs on UTII, if they meet the requirements for BSO. These actions will be lawful if the individual entrepreneur is released from the obligation to use the fiscal apparatus when making settlements. In this case, CN is equated with PM and the importance of the specified information increases. PM is the only way to prove the purchase.

Rules for issuing a sales receipt in the absence of a cash desk:

1. The presence of mandatory details, since, otherwise, the legal force of the document is lost.
2. Advertising on the reverse side should not overlap the official information on the PM.
3. Each unit of goods is indicated on a separate line, without generalizations, with decoding. If this condition is not met, the document may not be accepted by the accounting department.
4. The amount under the act is indicated for each item separately and the total in a separate column (in numbers and in words).
5. The paper is issued in two copies - for the buyer and the seller.
6. Blank lines must be crossed out, which will protect against fraudulent transactions.

A sample of the correct registration of a sales receipt:

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The difference between checks

Despite the similar names and application in the sale of goods at retail, these documents have serious differences from each other:

1. Decor. Fiscal paper (CC) can only be created using cash register, and TC is filled in manually.
2. Requisites. For KCh - the exact time, KKM number and address.
3. TC is not a fiscal document, unlike CC, which allows government agencies to track the correctness of accounting and calculation of taxes.
4. A sales receipt is required to decipher products or services sold for cash in cash.

Businessman's responsibility

Entrepreneurs who have not provided the buyer with a sales receipt are considered offenders under administrative law (Article 14.5 of the Code of Administrative Offenses of the Russian Federation). They may be punished. Sanctions - a fine or a warning.

This norm provides for the objective part - non-use of cash registers, the use of an unregistered fiscal apparatus, violation of the procedure for conducting settlement transactions, etc. Liability - a fine of up to 40 thousand rubles (for organizations). For individual entrepreneurs, the size of the sanctions is much lower - up to 2 thousand rubles.

A sales receipt and a cash receipt are not the same accounting acts. A common feature is the transfer of a document to the buyer or client in retail trade to confirm the fact of the transaction and pay for it. Each paper has its own meaning.

A sales receipt can be issued without a cash receipt, when the seller has the right not to use the cash register. Otherwise, it's illegal.

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A sales receipt without a cash receipt - features and requirements

Compliance with cash discipline is mandatory for all business entities, especially with regard to the receipt and issuance of cash.

What is a sales receipt for?

If the entrepreneur works with cash, then a sales receipt is used to confirm the receipt of funds or their issuance. Not every small business uses a cash register in its work with the issuance of a cash receipt to the client, but for such entrepreneurs it is imperative to work with sales receipts. It will guarantee the receipt of a service or product, and in some cases it is attached to the receipt of receipt, that is, it acts as an accompanying monetary document for the delivery. Based on it, you can exchange the product for another if some functions of the device do not work or the product has an overdue sales period.

If you purchase something with your own funds, then according to the sales receipt they can be returned at the cash desk of the enterprise. It is used in accounting and tax reports if the entrepreneur works under a special taxation system.

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What is a cashier's check for?

After purchasing any product or receiving a service, the buyer is issued a cash receipt, thus confirming the sale and purchase transaction between its participants: the buyer purchased and the seller sold. It is the cash receipt that is needed to make claims to the seller or the manufacturer of the product.

Cash receipts can serve as reporting elements if an employee was given cash to stay in a guest room during a business trip, or to confirm food payment. A cash receipt is a very important document when you need to confirm the fact of purchasing a product or service. Also, cash receipts are needed for reporting on cash transactions to the cashier.

How to issue a sales receipt without a cash receipt

It is important to know that a sales receipt is one of the options legally fixed, confirmation of the purchase of goods or services provided.

Although there is no single form of a check, the list of required details on the check must be:

1. The next number of the document is put down.
2. The date when the transaction was made in cash.
3. Identification number of the enterprise and its full name.
4. A list of purchased product groups and their quantity, indicated in a separate column, or services received.
5. The amount of money received is written both in numbers and in words, down to kopecks.
6. Personal signature of the seller and its transcript.

Requirements for issuing a sales receipt

In legislative acts on the accounting of funds, the use of a sales receipt without a cash receipt is allowed. And it is for this reason that it is important to correctly indicate all the details of the enterprise, in which case it will act as a valid justification for the expenditure of funds. But for the preparation of accounting reports, it is also important that all the details of the supplier are indicated on the sales receipt.

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Correctly indicated details on the sales receipt are of great importance, and if at least one of them is not indicated, then such a document cannot be recognized as an official confirmation of the purchase of goods. Some businessmen try to place advertising texts on a sales receipt, although there is no official prohibition on this action, but advertising must be placed so that all details are clearly visible.

Features of registration of a sales receipt

It consists in the correct design, for example, if office goods were purchased, then each line is written with a unit of a particular group, the total quantity and cost, and so they fill in for each group, and do not combine them on one line. If you do not comply with this requirement, then they may arise with the posting of goods in accounting, and the tax office may apply its sanctions for incorrect execution of the payment document.

The total amount of goods purchased or services received is recorded in a separate line provided for this, even if only one item of goods was purchased. The amount is written in numbers and in brackets in words.

If not all lines are filled in the check, then they are crossed out so that it is not possible to attribute anything. You need to treat the design carefully, otherwise problems may arise with many checking structures.

sales receipt sample

Registration of a sales receipt from IP

Basically, individual entrepreneurs are engaged in small-scale retail trade or the provision of services to the population, and therefore the correct execution of all business transactions, which include the receipt of cash, is required.

If we turn to the Tax Legislation, then the execution of purchase and sale transactions can take place both for cash and by bank transfer. And to confirm the transaction, the purchaser must receive confirmation of the purchase: a sales receipt or cash receipt. But small retail businesses may not have cash registers, and a sales receipt can be used to replace cash.

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As already mentioned, there is no single form for this payment document, but there are mandatory requirements for filling in the details of an Individual Entrepreneur, if they are not specified, then the check will be invalidated. The issuance of this payment document is a mandatory requirement in the absence of a cash register.

If you are purchasing a large number of product groups, you can issue a sales receipt in two ways:

• Issue two documents with a note that one of them continues the other sales receipt. The total amount of the purchase is written on the final check.
• Use two different sales receipts, with different serial numbers, and at the end of each of them the total amount is written.

From OOO

Conducting business activities of an LLC can be both in cash and by bank transfer, if the entire transaction is executed as in cash, then the organization draws up a sales receipt without fail. The registration is similar to IP, but there is one difference: an invoice is attached to the sales receipt with a detailed description of the product groups and quantity.

Consequences of not issuing a check

Since a sales receipt is a reporting document, when performing various kinds of checks, its failure to issue it may result in fines for the entrepreneur. But if earlier such violations were not noticed, then for the first time he can get by with a simple warning.

When a Cashier's Check Isn't Needed

In many ways, working with a cash register is necessary for those organizations that do not apply the form of payment of a single imputed tax. According to the federal decree, an entrepreneur on UTII himself has the right to refuse to work on a cash register with the subsequent issuance of a check in the following cases:

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• If a sales receipt is issued.
• In the provision of household and other services to the population.
• Selling at organized markets for goods, at newsstands or during a peddling outlet.
• When selling tickets for travel in public transport.
• When selling food in schools and other educational institutions.

In all these cases, an organization working on the UTII, and serving only individuals, may not issue a cash receipt. But if the client asks for it, then it must be done.

If the buyer still requires the issuance of a cash receipt, then you need to refer to Federal Law No. 54, which abolishes the obligation of organizations to have cash registers for UTII, instead of this check, the buyer is issued a sales receipt with all the necessary details, which serves as financial confirmation of the purchase.

Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs

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.

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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.

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.

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Individual entrepreneurs who are on a single imputed income tax (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 duties of a private person engaged in entrepreneurial activities is the correct execution 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.

List of required details to indicate on the check:

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• 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 operation. 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 CC, but only if the main details are legible. 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.

If you are interested in the process of calculating the penalty at the refinancing rate, you can find an example in this article.

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.

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Registration of TC without a cash register

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

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 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.

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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.

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Hello, can you please tell me whether it is possible for an individual entrepreneur on PSN to replace a sales receipt with a check printed on a check printing machine? Can a check printer be programmed to print sales receipts?

You can install a printer on which to print sales receipts, with your details,

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(Full name TIN, address ...) purchased goods ... then put the seal or stamp of the store and signature ...

The check printing machine is that it will not save the text for 6 months as required by law ... it burns out (disappears) within 2-3 months ...

Please tell me, if on the "sales receipt" of an individual entrepreneur where the address is, it is written: "for personal use" is this permissible?

Please tell me if the sales receipt of an individual entrepreneur does not contain an address, but the inscription "for personal use." Is this allowed?

Hello Tatyana, there are no requirements for the form of a sales receipt, which would be approved at the legislative level. There is a list of information that must be present on the sales receipt and there is no address among them. The address at which the type of cash register used for issuing checks is registered is indicated only on the cash receipt.

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Is it required in principle to accompany the advance report with any documents? In paragraph 6.3 of the instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, it is said that the corresponding report must be presented to the accountant or the head of the company along with the “attached supporting documents”, but does not specify which ones.

Clause 26 of the regulation on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, states that upon returning from a business trip, an employee of the company must submit an advance report to the employer and attach to it documents confirming the rental of housing, travel expenses and other items.

It is necessary to attach documents to the advance report that confirm the correctness of the employee's spending of the issued funds. Apart from the specified requirement of the legislator, there are other reasons for that. In particular, the amounts issued to the employee on account and used by him for the purposes specified during the issuance can be accepted by the employing company to reduce the taxable base (if they are in the completeness required by law, papers are needed confirming both the fact of payment for goods or services, and receiving them);

The main regulations establishing the need for the formation of advance reports do not say anything about the fact that cash receipts should be attached to the relevant document. At the same time, it should be noted that in the structure of the AO-1 form proposed by the Decree of the State Statistics Committee of the Russian Federation of August 01, 2001 No. 55 as a unified form for compiling an advance report (as well as in its analogue used for budgetary institutions - form 0504505, approved by order Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n), there are columns where you need to enter information about documents confirming expenses. In the AO-1 form, it is necessary to record the name of these documents, their numbers and dates, in the form 0504505 - numbers, dates, as well as the content of expenses.

Read more about filling out the AO-1 form in the article. "Unified form No. AO-1 - Advance report (download)" .

NOTE! In the context of a general transition to the use of online cash registers, an increasing number of sellers must issue a cash receipt to buyers. If the seller ignores this obligation, he violates the law, not the buyer. Therefore, the buyer should not bear the negative consequences of not having a CCP check, and is also not obliged (and is not able) to check whether the seller does not use the CCP lawfully and issues him another settlement document. Therefore, it is possible to attach any of the following documents confirming payment to the advance report now.

So, the documents that contain the details necessary for the primary (number, date, expenses), in addition to the cash receipt, include:

• a strict reporting form (including, for example, an air ticket);
• PKO receipt;
• sales receipt.

Consider what are the requirements for the execution of each of the mentioned documents.

Advance report without a cashier's check: BSO is attached

So, an advance report without a cash receipt can be supplemented with a BSO. So that there are no claims to expenses, the BSO must meet the requirements of the law.

Currently, most merchants must generate SRFs using automated devices, essentially equated to online cash registers, and such SRFs are equivalent to cash register receipts. But some sellers are allowed to use printed forms until 07/01/2019. In this case, the structure of the strict reporting form must satisfy the criteria, which are fixed in clause 3 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359. So, the BSO should indicate:

• name of the document (for example, "Receipt for payment of hotel services");
• number, series of the document;
• the name of the service provider (BSOs are not compiled for the sale of goods);
• TIN, address of the supplier;
• the type of service provided;
• the amount of money to pay for the service;
• settlement date;
• position, full name and the personal signature of the supplier's employee, if available, a seal.

The BSO must be issued on printing equipment and consist of 2 elements - the main part and the spine (which is a copy or tear-off part of the first element). The employee, having paid for the service, thus receives the BSO stub. It is he who must be attached to the advance report, and the information from it must be entered in the appropriate columns.

Thus, before agreeing to take the BSO stub from the service provider, the employee who received the funds under the report should make sure that the above details are present on the relevant document. An exception is if the spine is not a detachable part of the BSO, which is formed in accordance with separate legal acts, for example, if we are talking about an air ticket.

Advance report without a cashier's check: we attach a PKO receipt

An advance report without a cash receipt can also be supplemented by receipts of incoming cash orders.

PKO, like BSO, consists of 2 elements - the main part and a tear-off receipt. An employee who has paid for goods or services with accountable funds is given the second element. It should be attached to the advance report.

It is important that the PKO receipt meets the following basic requirements:

• the supplier's seal (if any) must be affixed simultaneously on both elements of the PKO - thus, on the receipt it will be approximately half visible;
• in the column "Amount" of the PKO receipt, the amount of money must be recorded in numbers, in the column below - in words.

One more nuance: PKOs should be drawn up exclusively in the form KO-1, which was put into circulation by the State Statistics Committee by Decree No. 88 of 18.08.1998. Therefore, before taking a PKO receipt, it is advisable for an employee to make sure that the original order has a mark on the conformity of the document with the form KO-1.

And most importantly: the receipt for PKO confirms only the fact of payment. It is problematic to confirm with its help the type of expenses, for example, the name of the purchased goods and materials, services. Therefore, in addition to the receipt, the advance report must be accompanied by a document on the type of expenses incurred: a consignment note, an act, etc.

We supplement the advance report with a sales receipt

Another possible scenario for justifying the costs of reporting funds is the use of a sales receipt as a document that supplements the advance report. A sales receipt can be made an attachment to the joint-stock company if it confirms the fact of concluding an agreement and the fact of making a payment (Article 493 of the Civil Code of the Russian Federation, letters of the Ministry of Finance dated 16.08.2017 No. 03-01-15 / 52653, dated 06.05.2015 No. 03-11-06 /2/26028).

For a sales receipt, no form is legally approved, but there are requirements for details. It must contain:

• serial number, date of compilation;
• name of the company or full name of an individual entrepreneur - supplier of goods or services;
• TIN of the supplier;
• a list of goods, services paid by the employee with accountable funds, their quantity;
• the amount that the employee paid to the supplier's cash desk in rubles;
• position, full name, initials of the employee who issued the sales receipt, his signature.

If any of the details are not available, tax authorities may claim for expenses. Therefore, ask the accountant to carefully check the document issued to him. As a rule, a sales receipt contains a full implementation of paid goods and materials, which means that it is not required to supplement its invoice.

Read about the latest changes in Law 54-FZ "On the use of cash registers".

Results

Drawing up an advance report must be accompanied by the attachment to it of documents confirming the expenses incurred. Such documents can be not only cash receipts, but also BSO, receipt for PKO and sales receipts. Registration of PKO takes place on the form of the approved form, and there are certain requirements for the details of the BSO and sales receipts that do not have such forms.