There is no clear formulation of the sales receipt in the specialized literature. At the same time, it is legally valid in relations arising between participants in trading activities. Despite the legitimacy of a sales receipt, it does not have a set form. In certain circumstances, it is issued on the same basis as a cashier's check; in others, it replaces it. Below we will analyze these factors and describe the differences between the two versions of the check.
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Sales receipt format
It is not fixed, so each business has some freedom in terms of design. You can choose from those offered in the public domain or develop your own. To do this, you can contact any printing house or order a project from in-house specialists. Many printing houses offer ready-made samples to choose from, and if they have their own designer, they can develop an individual sample for you.
The document does not apply to strict reporting forms, but it should not be neglected. Modern cash register systems usually print the full range of purchased goods on a cash register receipt, but in older models it is impossible to implement this function, so you cannot do without receipts. For entrepreneurs working under UTII or PSN, a check is the main document issued to the buyer.
If you haven’t issued a check, contact the tax office
Date of publication: 09.10.2019 15:40
The third stage of the transition to online cash registers ended on July 1, 2019. Now almost all taxpayers - business representatives are required to use new generation cash register equipment. The only exceptions are those individual entrepreneurs who sell goods of their own production or perform work (provide services) and do not have employees - they have been granted a two-year deferment (in accordance with federal legislation, the obligation to use CCP for these categories of individual entrepreneurs will arise only from 1 July 2021).
In addition, when carrying out certain types of activities, it is also possible not to use cash register equipment (Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments in the Russian Federation”), for example, such as:
- providing meals to students and employees of educational organizations;
- trade in ice cream kiosks, as well as trade in bottling soft drinks, milk and drinking water;
- trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;
- acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
- shoe repair and painting;
- production and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and disabled;
- sale by the manufacturer of folk arts and crafts products;
- retail sale of shoe covers.
Each cash receipt generated by an online cash register must contain a two-dimensional QR code, thanks to which buyers (clients) can check it using the free mobile application of the Federal Tax Service of Russia “Checking Receipts”. As noted by the Federal Tax Service of Russia for the Samara Region, the absence of a QR code on a cash register receipt indicates a violation by the seller of the legislation on the use of cash register systems.
“If you were not given a cash receipt or were issued a payment document (sales receipt, cash receipt order, invoice, slip check, etc.) without a QR code contained on it, immediately contact any territorial tax authority. In each tax office of the Samara region, places have been organized for the collection of cash receipts (payment documents) and requests regarding the use of cash register equipment. You can also submit a complaint electronically on the official website of the Federal Tax Service of Russia through the special service “Contact the Federal Tax Service of Russia,” emphasizes K.M. Magda, head of the operational control department of the Federal Tax Service of Russia for the Samara Region. “For each such appeal, control measures are carried out with the further bringing, if there are grounds, of the guilty persons to administrative responsibility.”
It is necessary to recall that Part 2 of Art. 14.5 of the Code of the Russian Federation on Administrative Offenses establishes liability for non-use of cash registers in the form of an administrative fine:
- for officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles;
- for legal entities - from three-quarters to one of the amount of the settlement carried out without the use of cash register equipment, but not less than thirty thousand rubles.
Repeated failure to use the cash register system entails disqualification for officials for up to two years, and for individual entrepreneurs and organizations - suspension of activities for up to 90 days.
When is a sales receipt issued?
Russian legislation gives an extremely clear answer: a mandatory condition for issuing a check is the buyer’s request. At the same time, many entrepreneurs and large companies issue them to each client when making a purchase. Along with this, another question arises: what is the meaning of a cash receipt as such? We have already noted that a sales receipt is an application confirming the fact of a purchase. When compiling reports, they are used as confirmation of the intended use of funds. As a result, for many companies, issuing a check is a mandatory condition of cooperation. It must be provided upon completion of the sale, and also provided upon request.
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Trade is a separate type of activity that is subject to its own rules and laws. The main one is the use of a cash register at points of sale, although in some cases you can do without it.
This applies to those entrepreneurs who are on a single tax. They, unlike others, are exempt from using a cash register in their enterprise.
Instead, they have the right to issue a sales receipt - a document that legally confirms the fact of the purchase and sale.
What has changed with the advent of online cash registers?
Sellers registered before the adoption of the new version of Law No. 54-FZ have the right to issue a sales receipt instead of a cash receipt. Such sellers include, in particular, individual entrepreneurs and legal entities that pay UTII. The option for them not to use online cash registers remains until July 1, 2021, after which they will be required to switch to modern technologies that simplify document flow. It is important to understand that a sales receipt will not be an alternative to a cash receipt - in the modern formulation of the law, the first concept is completely absent.
What to do if you don’t need a cash register yet, but will need it in the near future?
A common problem for a growing business: today you are not yet required to use PPO, and want to print sales receipts, but when you reach a turnover of 1 million UAH per year, using PPO and printing a fiscal receipt will become mandatory. Do you really have to buy equipment 2 times? Not at all! SystemGroup, as a PPO manufacturer, can offer receipt printers, which can subsequently be supplemented with a fiscal function and used as PPO.
The Sewoo LK-TE322 POS printer can be upgraded to the Datecs FP-320 Fiscal Recorder
When are sales receipts needed?
- The ability to issue a sales receipt should be present in the event of equipment failure. If it is impossible to clear the check, trading will have to be stopped to avoid a fine. Even if the problem is not related to store operations (for example, a power outage), receipts must be issued upon request. After the equipment is restored to working order, it will be necessary to generate correction checks, send them to the Federal Tax Service and attach copies of sales receipts as proof of purchase.
- At the buyer's request, the seller will be required to provide a sales receipt along with a cash receipt. In addition, when purchasing certain goods, the issuance of all documents is a prerequisite:
- clothing, footwear and technically complex goods. In this case, the sales receipt must indicate the name, article number, grade and other information about the product;
- cars. In this case, it is necessary to indicate the brand, engine number, date of sale;
- gems. It is necessary to indicate the name and type of stone, sample and article;
- animals and plants. It is necessary to indicate the type and breed of animals, plant variety, quantity;
- weapon. It is necessary to indicate the name, brand and information about the precious materials used in production;
- building materials. The check indicates the names and main characteristics;
- furniture. It is necessary to indicate the name, quantity, information about the upholstery and the total cost of the set.
A sales receipt can be used as a supplement to a cash register, and in some cases, replace it, but in the coming year you will have to switch to online cash registers. Read about how to do this correctly on our website.
When some of the required details may be missing from the check
Provisions of Art. 4.7 provide for situations when the check may be missing some of the required details.
For example, payment agents are allowed not to indicate the rate and amount of VAT on the check (clause 3 of article 4.7).
And users who use cash register equipment in remote areas may not indicate some details on the receipt (clause 2 of article 4.7):
- a link to a website where you can check your receipt;
- subscriber number or e-mail of the buyer and sender.
A paper check may lack some of the details required for an electronic one. The composition of the details for different forms of checks was approved by the Federal Tax Service in order dated September 14, 2020 No. ED-7-20/ [email protected]
For example, the details “shift number” and “check number for shift” are required only for an electronic check (and only for fiscal document formats starting from version 1.05).
The address of the Federal Tax Service website must be included in the check when transmitting the document to the OFD electronically (if it was not previously transferred to the operator). And for the printed form of the check, this detail is not required (letter of the Federal Tax Service dated 04/02/2021 No. AB-4-20/4418).
OFD Taxcom : we guarantee secure transmission of check data to the Federal Tax Service via an encrypted communication channel.
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Carrying out payments without a cash register
Conducting cash transactions is not always convenient for the seller due to the following circumstances:
- purchasing a cash register is an additional expense;
- the need to report to the tax office and register the cash register;
- compliance with all formalities when creating accounting documents;
- salesperson training, etc.
That is why an individual entrepreneur may be interested in the possibility of making payments without a cash register. These actions are legal only in cases provided for by law. For example, when working for UTII, an entrepreneur issues clients not a cash receipt, but a BSO.
Calculations without cash registers are related to the procedure for taxation, work in specific market sectors, and a specific place of residence of the individual entrepreneur.
Registration of TC without a cash register
If there is no cash register, a person engaged in entrepreneurial activity is forced to issue a TC for each customer request , 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 on the receipt increases significantly. This happens because in this case PM is the only documentary evidence of the fact of purchase. In accordance with accounting rules, it is considered that TC is a step-by-step decoding of TC.
Use of a cash receipt by consumers
Many consumers these days demand CC and have every right to it. A check can be useful for a client to provide reporting on the purchase of certain goods for a specific amount of money.
Expert opinion
Musikhin Viktor Stanislavovich
Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.
The legislation clearly states all the points that ensure that CPs are always issued by entrepreneurs. Some individual entrepreneurs also use FC to provide complete sales information in the expense report.
The fact of providing the FC when returning damaged goods will make your life much easier and relieve you of the burden of providing evidence that the goods were purchased directly from that place. Current legislation does not oblige you to return goods only if you have a control certificate, but its presence will make your life much easier.
Logbook
For more competent and accurate accounting, all issued checks can be recorded in the registration book. For this purpose, you need to take both a self-made accounting book and one specially designed for this. In a homemade one, you can make columns and their names in a way that will be convenient for filling them out, without missing out on important information and avoiding unnecessary things.
In the finished sales receipt register, all columns already have names:
- date of;
- serial number;
- client name;
- sum;
- buyer's signature.
Most stores focus more on the items being purchased rather than the buyer himself. But everyone decides for themselves what and how to enter in the registration log. Keeping a journal is not strictly necessary, but there are times when the information recorded in it plays an important role. Therefore, you should not be lazy and start such a magazine.
Read also: trade Internet acquiring for individual entrepreneurs at Tinkoff Bank.
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The difference between checks
Despite the similar names and application when selling goods at retail, these documents have serious differences from each other :
- Decor. Fiscal paper (FP) can only be created when using a cash register, and the PM is filled in manually.
- Requisites. For KCH - exact time, KKM number and address.
- TC is not a fiscal document, unlike CC, which allows government agencies to monitor the correctness of accounting and calculation of taxes.
- A sales receipt is required to decipher products or services sold for cash.
