Is a cash receipt suitable instead of the primary document on expenses. Do I need a check

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, 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 law. 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.

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 business categories 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 to use cash registers for settlements has 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 sophisticated 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 extra charges, cost, taking into account discounts and extra charges, 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.

It is impossible to imagine our modern society without all sorts of purchases. And it doesn't matter if you are going to the grocery store or want to buy expensive household appliances - the seller will have to give you a check. A check is the main document that certifies the fact of the purchase or sale of goods, or the provision of services. But the concept of a check does not always mean that this is the cash receipt that is issued in the store. When do you need a cashier's check? Let's consider in more detail.

The concept of a cashier's check

Cashier's checks come in two varieties: commodity and cashier's. A cash (aka fiscal) check is issued when you buy a product. It is punched at the checkout. You need a cash receipt in order to confirm the fact of purchase for a certain amount.

A cash receipt is a reporting document only formally, which cannot be said about a sales receipt. Commodity cash - a special form that is filled out manually. It has data on the place where the purchase was made, the type (article) of the product, the date of sale, the price, the names and signatures of the seller. Note that a sales receipt is not valid without a cash receipt. Often a sales receipt can be replaced by a delivery note. A sales receipt is not required for individuals. Exceptions are cases of sale of technically complex goods and other non-food products in which you found a defect during the warranty period. They can be returned to the store.

Cash receipt for individual entrepreneurs and organizations

Is an individual entrepreneur required to issue a cashier's check? And do I need a cashier's check for IP? It depends on the system of taxation of IP. For individual entrepreneurs - UTII payers, the presence of a cash register was canceled, in accordance with Federal Law No. 54 "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."

An individual entrepreneur and organizations themselves can decide whether to stop using KKM with UTII or continue to use KKM. This law indicates the right to refuse cash registers, and not the obligation. According to the law, individual entrepreneurs and organizations may not use cash registers in the following cases:

• When issuing, at the request of the buyer, a document (receipt, sales receipt), which directly confirms the receipt of funds for this product.
• Provision of services to the population, in which forms of strict accountability are issued.
• When trading in the markets, trading in tea products in wagons, trading from tanks, trading in newspapers, lottery tickets, peddling.
• When there is a sale of tickets for travel in public urban transport.
• Providing food for students, employees of educational institutions, during classes, etc.

Thus, for an individual entrepreneur with UTII, a sales receipt is sufficient, since an individual entrepreneur has the right to carry out his activities without a cash register, only by keeping a book of accounts.

If a legal entity buys goods, then a sales receipt is needed to post accounting costs. Then, together with the cashier's check, a sales receipt for financial statements is also issued.

It follows from the above that if the LLC is on UTII, then the cash register may not be used, but at the request of buyers they must issue sales receipts with the necessary details.

Organizations (excluding credit institutions) and individual entrepreneurs that use a payment terminal (ATM) are required to:

• use cash register equipment together with a payment terminal, ATM;
• register the applicable CCP with the tax authorities;
• use cash registers in fiscal mode;
• when making cash settlements (cash), issue to customers a cash receipt printed by a payment terminal, ATM.

Credit institutions, in turn, are required to use CCP, which must be equipped with protection in case of unauthorized access by software products.

Thus, we learned in which cases a cash receipt is needed, and in which, only a sales receipt will be enough.

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 settlements 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 made appropriate changes 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 edition. 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 clause 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 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 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 incoming cash 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. But 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:

A cash receipt is a document that confirms the purchase of a product.

Having it, you can easily or exchange a purchase if defects are found on it.

Outwardly, this document is no different from a regular rectangular paper strip. That is why many buyers are skeptical about checks and throw them in the trash soon after making a purchase.

The purpose of the document and the rules for its use

Domestic law states that the buyer has the right to return or replace a low-quality product if he provides a witness who confirms the fact of purchase.

But not always a person can fulfill such a requirement of the law. And then a cash receipt "comes" to his aid, which is a "silent" witness to the purchase of goods.

Cashier's check is fiscal document, which is printed on special paper using . The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to storage rules such checks. Since the text on such documents tends to fade, it is best to keep them separate from other documents. It is even better to make notarized copies of checks when the text is still clearly visible.

Features of use for individual entrepreneurs and LLC

If an entrepreneur uses the system, then he may well do without a cash register. He is required to keep only a book of accounts.

But when it comes to the acquisition of goods by a legal entity, here you can’t do without a cash receipt. Moreover, not only cash is issued, but also.

An LLC can also do without a cash register if it applies the UTII taxation system. But when the buyer asks for information regarding the purchase, the management of the LLC must do this.

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Mandatory details and their decoding

A cash receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The name of the company is indicated by the one indicated in the organization. If the goods are purchased from, then instead of the name of the organization, it is necessary to indicate the name of the individual entrepreneur.
2. TIN of the taxpayer. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. The serial number of the cashier's check. Before the number, as a rule, such words or signs are written as “CHEK”, “MF”, “№” or “#”.
5. Date and time of purchase. The date of purchase is indicated in the format "DD.MM.YYYY".
6. Purchase cost. Specifies the amount spent on the purchase of goods.
7. Sign of the fiscal regime. Such a regime can be reflected in many ways, but the phrase "FISCAL CHECK" or the abbreviation "FP" is usually used.

On a cashier's check can be specified and additional information - change, the name of the cashier, as well as the name of the goods. Although these data are not mandatory, they greatly facilitate the work of an accountant in creating analytical accounting.

Design rules

A cash receipt is a fiscal document that confirms cash and non-cash payments. Such a document is printed only in automatic mode using a cash register.

Each check contains mandatory details, the decoding of which is given above. The placement of details depends entirely on the model of the device. The only requirement for the seller is a good visibility of the text on the check. It may also contain other information: additional details or data on current discounts and promotions.

Make sure that the names of the listed goods on the check do not differ from the names of the same commodity items in the warehouse. If such a difference in the name exists, then discrepancies will soon appear in the following accounts - warehouse, accounting and management.

None of the technical requirements for cash registers mention that the size must be indicated on the check. But still, it is recommended to place the amount of VAT on the form of a cash receipt. It can be indicated by the total amount for all purchased goods. Thanks to this, the client will be able to see the amount that will be deducted for value added tax.

An example of printing a check on a cash register is presented in the following video:

Innovations this year

Most recently, the President approved the amendments to the law "On the use of cash registers."

Here is a list of the most major amendments:

1. The scheme of cooperation between tax authorities and trade organizations has changed. Now data on checks will be transferred to the tax authorities online.
2. Customers will continue to be issued paper cashier's checks, but if desired, the customer can request to send an electronic sample of the check to his email address. In this case, the electronic version of the check will have the same legal force as the paper sample.
3. The changes will also affect cash registers. Now they will use a fiscal drive, with the help of which data on each information will be transmitted to the operator of fiscal data. The same fiscal drive will allow you to send an electronic sample of the check to the buyer.
4. Simplify the checkout process. You no longer need to go to the technical service center to register the device. The entire procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the USN and UTII taxation systems. From July next year, they will also have to install cash registers without fail.
6. The list of required details for a cash receipt will change. After the law comes into force, the following details will appear on the check:
   • information about which taxation system the seller uses;
   • serial number of the device;
   • web address of the fiscal data operator;
   • place, date and time of the purchase;
   • calculation type - income or expense;
   • name of commodity items;
   • the amount payable and the amount of VAT;
   • e-mail address and phone number (for an electronic check sample);
   • type of payment - electronic or cash.

But for legal entities and individuals, it is important not only the rules for issuing a cash receipt, but the norms for issuing its copy.

Procedure for issuing a copy of a cash receipt

A copy of the cash receipt is not the main document confirming the fact of acquisition.

It is only considered as an additional guarantee of the interests of the buyer.

Copy of cash receipt consists of the following details:

• document's name;
• name of the organization or full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• the number of goods for one heading;
• amount per unit of goods;
• the cost of all units of goods of one heading;
• position and full name of the person who issued a copy of the check.

The completed copy of the cash receipt must contain the seal of the organization or individual entrepreneur, as well as the personal signature of the employee who was involved in the execution of this document.

Penalties for violation of use

To the most common violations use of cashier's checks should include:

According to paragraph 2 of Art. 14.5 Administrative Code for malformed cash receipt there is a fine for the amount:

• 1500-2000 rub. for citizens;
• 3-4 thousand rubles for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does did not issue a check , then the amount of the penalty will be as follows:

• 1500-3000 rub. for citizens;
• 3-10 thousand rubles for officials;
• 30-100 thousand rubles for legal entities.

It is worth noting that in the future the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly issued cash receipt.

An act on an erroneously punched cashier's check. Purpose and rules of registration

If the cashier punched the cash register by mistake, he needs to fill out act KM-3. Its uniform was unified by the government at the end of 1998.

When filling out the act, it is indicated the following information:

• Name of the organization;
• cash register model, as well as its registration number and manufacturer's number;
• Full name of the cashier who fills out the act;
• the number of the erroneously punched check and the amount on it;
• the total amount of checks to be returned.

All checks for which a refund is issued must be attached to the completed act without fail. Each of them must be stamped "REDACTED" and the signature of the head.

This act is issued only in one copy. It must be signed by members of the commission, and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it should be stored for 5 years.

Filling out the KM-3 act is carried out at the end of the same business day when the check was broken by mistake.

In case of incorrect filling of the act, an administrative fine may be issued. A fine may be applied if 2 months have not passed since the execution of the act.

The procedure in case of an erroneous execution of a cash receipt is presented in the following video lesson: