Need a check. Mandatory information on the check

Checks of the new sample have become more complex in structure. They contain much more data than on the checks printed by the old cash registers. In total, the law defines 20 positions that must be reflected on an electronic and paper check. On a paper check, all positions must be clearly distinguishable within 6 months.

The check must show:

1. name of the document;

2. serial number for a shift

3. date, time and place (address) of the settlement

4. name of the organization or last name, first name, patronymic (if any) of the individual entrepreneur;

5. TIN of the organization or individual entrepreneur;

6. applied system of taxation;

7. sign of settlement (sale or return)

8. a list of goods or services entered in the check (indicating prices, discounts);

9. the amount of the calculation with a separate indication of VAT

10. form of payment (cash or electronic means of payment)

11. position and surname of the cashier;

12. registration number cash register equipment;

13. serial number of the fiscal drive model;

14. fiscal sign of the document;

15. site address for check verification;

16. serial number of the fiscal document;

17. shift number;

18. fiscal message sign

19. e-mail or phone number of the buyer (if provided by the buyer);

20. e-mail of the store (if the buyer's contacts are received)

If at least one item is missing on the check, then the check is invalid. According to the law, such a check cannot be considered transferred to the tax office and included in the accounting report.

Individual entrepreneurs using PSN, STS, UST and UTII, until February 1, 2021, are not required to indicate the name and quantity of goods in the check (except for alcoholic beverages).

Instead of the buyer's e-mail or phone number, the check usually contains a link where you can download electronic check.

On checks that break through cash desks located in hard-to-reach areas, according to the law, you can not indicate the address tax office, e-mail of the store and contacts of the buyer (or information replacing them).

If the cash desk belongs to the paying agent, then it must contain all the above data, as well as the amount of remuneration paid by the client to the paying agent, the phone numbers of the agent, the supplier, and the operator who accepts the payment.

Everyone probably knows that a cashier's check is used when making cash payments. From this note you will learn what a cashier's check is, I will tell you about the requirements for a cashier's check and other interesting information.

In accordance with Federal Law No. 54 of May 22, 2003 “On the use of cash registers in cash settlements and (or) settlements using payment cards”, all taxpayers who carry out such settlements in cases of selling goods, performing work or providing services to the population, must use cash registers. And the cash receipt issued to the buyer just confirms the fact of the use of cash registers by an organization or an individual entrepreneur. This is expressly stated in Article 5 of the aforementioned federal law.

At present, all the requirements for a cashier's check are set out in paragraph 4 of the Regulations on the use of cash registers when making cash settlements with the population, approved by government decree No. 745 of July 30, 1993, namely: an organization that carries out cash settlements with the population using cash registers, is obliged to issue to buyers (clients) a check or a supplementary (slip) document printed by a cash register.

The following details must be reflected on the check issued to buyers (clients) or an attached (insert) document:

a) the name of the organization;

b) identification number of the organization-taxpayer;

c) serial number of the cash register;

d) serial number of the check;

e) date and time of purchase (service provision);

f) the cost of the purchase (service);

g) a sign of the fiscal regime.

Of course, all the above requirements for a cash receipt do not allow you to identify what kind of product you have purchased. Therefore, some sellers reflect in cash receipt in addition to the mandatory information, there is also additional data that allows you to recognize what kind of purchase the client made, in other words, include the name of the goods sold to you in the cash receipt. Although, sellers (based on the interpretation of the Regulations) are not required to do this.

Now let's answer this question: is a cashier's check evidence of the conclusion of an agreement retail purchase and sale?

According to Article 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or a retail sale and purchase agreement, a retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods. At the same time, the Buyer's lack of these documents does not deprive him of the opportunity to refer to witness testimony in support of the conclusion of the contract and its terms.

The real situation: you purchased a product in a store, you were given a cash receipt, in which there is no data on which product you bought. Will such a cash receipt be evidence of the conclusion of a retail sale and purchase agreement?

Studying materials judicial practice we can make an unambiguous conclusion that such a cash receipt will still be evidence of the conclusion of a retail sale contract. Interesting in this regard is the Resolution of the Federal Arbitration Court of the Central District of May 21, 2010 in case No. A54-3015 / 2009-C1, which describes the above situation in detail.

The court, applying Article 493 of the Civil Code of the Russian Federation, found unlawful the conclusion of the court of appeal that only a sales receipt, which indicates the seller, the subject of the transaction, the date of its issue and the decoding of the seller's signature, confirms the fact of the conclusion of a contract for the retail sale of a particular product. And a cash receipt, in which there is no information about the goods sold, cannot be such a document.

In another case (Resolution of the Federal Arbitration Court of the Moscow District dated July 13, 2009 No. KG-A40 / 6096-09), the court found that a cash receipt is sufficient proof of the purchase of a particular product.

The court explained that according to the Civil Code of the Russian Federation, the fact of concluding a retail sale contract is confirmed by the issuance by the seller to the buyer of a cash or sales receipt.

The cash receipt presented in the case has the TIN of the defendant, his company name. Therefore, it can be considered evidence confirming the fact that the defendant sold a counterfeit disc.

Thus, a cash receipt can be used (including in court) as evidence of the conclusion of a retail sale contract, however, even if you lost the cash receipt or simply did not take it from the seller, you can always refer to the testimony in court as to prove the conclusion of the contract of retail sale.

Cash check. Cash receipt requirements

With the introduction of a new type of cash register - online cash registers - many questions arose. The main ones concern the checks that the machine will issue. The process takes place online, and each buyer can receive a receipt confirming the purchase to the address Email or mobile phone. So, what are the requirements for the check of the online cash register must be strictly followed in 2018 - read on.

Issuance rules

The procedure for conducting cash transactions has changed with the introduction of Law No. 290-FZ, which strictly regulates the requirements for new cash desks and forms accompanying a trading operation.

A cash receipt, according to the rules that have come into force, is issued when carrying out the following operations:

• Receipt Money from the client in cash or non-cash form for services, work performed, products.
• Receiving funds when selling a lottery, paying out amounts when winning in ongoing draws.
• Payment of funds by the customer to the subject of the services (goods) provided.
• Return of funds in case of refusal (return) of the goods by the buyer to the seller.
• Operations in the process of gambling, accepting bets, receiving winnings.

The payment made is confirmed by a check. The buyer can provide the cashier with an email address (number mobile phone) to redirect the receipt. If the settlement was made and the buyer received the check in paper form, redirection of the electronic version of the check is not required.

Confirmation document

New types of cash registers obliged entrepreneurs to familiarize themselves with the introduced requirements for checks issued by online cash desks (Law No. 54-FZ, art. 4.7). What should be indicated in the check when conducting a trading operation, and what does it look like? Strict unified form these forms are not available, however, there are mandatory details that must be present in each check. Provided full information about all the details, plus added new ones:

• The name of the issued document.
• Serial number (shift numbering).
• Date and time of the operation.
• Calculation location (actual address of the object, website address when buying on the Internet); for example, when paying for taxi services, the address of the company or the name, number of the car is provided.
• Information about the seller (company name, TIN).
• A sign of a perfect settlement (income, expense, return operations).
• Product data (name of product, cost, tax rate, quantity of products, amount).
• Form of payment (cash, by card).
• Information about the person who issued the check (position, last name). When shopping online and through automatic devices this information is not recorded.
• Information about cash registers (registration and serial number, fiscal characteristics, address of the operator of fiscal services).
• Control information (shift number, mark of data transfer to the fiscal operator).
• Additional information ( commodity nomenclature established by the Government of the Russian Federation, other details).

There is also information that may not be indicated given the remoteness of the object's location from communication networks. The list is approved by the federal authorities. The list includes:

• Information about the client (e-mail, phone number where the check was sent).
• The address of the site where you can view (print) the check yourself.
• Email of the sender of the document.

You can see a sample check of the online checkout.

Conclusion

To verify the correctness of the details and the legality of the data, there is an online check of electronic checks. There is a special application on Google Play, which can be downloaded by every Internet user. Information can be entered manually or using a QR code from the field of a cash receipt for automatic verification.

What are the required details of a cash receipt in 2017 when using online cash registers? Is there a single list of such requisites? What must be indicated on cash receipts and how should they look? Is a barcode required? Let's figure it out.

Transition to new cash registers

Since 2017, online cash desks have been introduced throughout the country, which, when selling, transmit information about the sale to the Federal Tax Service. From July 1, online cash registers will become mandatory for most organizations and individual entrepreneurs. Innovations were introduced by the Federal Law of July 3, 2016 No. 290-FZ. We reported this article "".

What should be the new checkout

Generally speaking, the main requirements for online cash registers are:

• The online cash register must have a case with a serial number, a built-in clock and a device for printing receipts;
• The cash register must have a fiscal drive that can receive, decrypt and verify data from all types of cash registers, and does not allow correcting the recorded information.

Fiscal drive - a device that encrypts and transmits fiscal data to the operator of fiscal data. The validity period of the fiscal accumulator depends on the taxation system applied by the seller. For USN, PSN, UTII - at least 36 months.

The principle of issuing online checks

If an organization or individual entrepreneur has switched to using online cash registers, then cash receipts are issued to customers as follows:

1. The buyer pays for goods, works or services, and the online cash desk generates a cash receipt;
2. The online cash register records information about the purchase made on the fiscal drive;
3. Information about the purchase is transferred to the official operator of fiscal data;
4. The fiscal data operator checks the check and returns "OK". This means that the check has been accepted;
5. The fiscal data operator transmits information about the purchase to the Federal Tax Service;
6. The online cash desk sends an electronic check to the buyer's mail or phone (if the buyer requests an electronic check).

Mandatory information on the check

Next, we will talk about the mandatory details of cash receipts when using online cash registers. So, before, before the introduction of online cash registers, in total there were 7 details that must be on the cash receipt (Paragraph 4 of the Regulations approved by Decree of the Government of the Russian Federation of July 30, 1993 No. 745). If applied online checkout, then there are already 24 mandatory details (Article 4.7 of the Law of May 22, 2003 No. 54-FZ). Let's compare the details in the table:

This is what the new online cash receipt looks like, which can be issued in 2017, if it contains all the required details.

The new check issued by the online checkout must contain the name of the product and its quantity. However, individual entrepreneurs on simplified taxation (STS), imputation (UTII) and patent (PSN) have the right to punch checks until February 1, 2021 without deciphering goods and prices (clause 17, article 7 federal law dated 03.07.2016 No. 290-FZ). In this part, a longer “transition period” is provided for them.

How do buyers check checks?

Buyers or the accounting department of the organization will be able to check any online checks that have been issued using online cash registers since 2017. There are two options for verification.

Each individual entrepreneur should know that the receipt of cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Cash and sales receipts of individual entrepreneurs - proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will be the new checks? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What threatens for the lack of cash? Let's explore these questions.

Definitions and differences between a cash receipt and a sales receipt

Until now, many are at a loss as to whether an individual entrepreneur should issue cash receipts, whether all individual entrepreneurs should install new cash registers? So let's answer the main question first:

Attention! From mid-2018, all organizations and entrepreneurs must use online cash registers on common system taxation. Similar requirements apply to the vending business. Regardless of the regime, public catering and retail should have switched to a new format if there were hired personnel in the state. The deferment was received by payers of PSN and UTII, as well as merchants on the simplified tax system, employed in the service sector. Until July 2019, the owners of retail stores and catering outlets may not change equipment if they have not concluded employment contracts.

The purpose of a cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service for the presence of mandatory details. The cash receipt is printed on a special cash register, which must be correctly configured and registered with inspectors by the tax service.

Important! Old cash registers cannot be used. The production of obsolete equipment ceased at the beginning of 2017.

Previously, a cash receipt did not provide for detailed disclosure of information about a settlement transaction. Therefore, the sales receipt was an appendix to this document. It was not necessary to apply it to each cash transaction, it was issued in case of:

• the request of the buyer or client;
• making an advance payment if the transaction has not yet been completed;
• confirmation of cash acceptance when the mandatory use of cash registers is not provided.

Now this form has lost its relevance. All information about the transaction is contained in cash document. The persons named in clause 7.1 are entitled to issue a sales receipt or BSO. Art. 7 of Law 290-FZ of 07/03/16. The list includes entrepreneurs and organizations that received a deferment in the installation of online cash registers until July 2019. The conditions for the validity of the document are listed in the letters of the Ministry of Finance of the Russian Federation No. 03-11-06 / 2 / 26028 of 06.05.15 and No. 03-01-15 / 52653 of 08.16.17.

Cash receipt: sample and requirements

Since the cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to the checks of the old samples. He also leaves the cash register, but first, KKM itself must be accredited by the tax office with the assignment of a registration number to it.

Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and TIN IP and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of 05/22/03):

• title;
• tax regime;
• sign of calculation (income, expense, etc.);
• the name of the product, work, service;

Attention! Individual entrepreneurs in all special regimes, except for sellers of excisable goods, can skip this requisite until 02/01/2021.

• type of payment: cash or non-cash;
• cashier data (full name, position or number), shift number;
• the number obtained from the tax office during the registration of the cash register;
• fiscal data: sign, serial number;
• Internet links: to the website of the Federal Tax Service, the address of the online store that issued the check, the e-mail address of the individual entrepreneur, if the buyer received the check to his e-mail;
• QR code.

Its sample looks like this:

From January 2019, product codes were supposed to appear on the cash receipt. For ordinary products, sellers were required to indicate designations according to the EAEU nomenclature. However, the government order has not yet been signed. The merchants got a break.

Recall that the introduction of a marking system is also expected this year. The receipts will contain unique product identifiers. The first amendments to the legislation will be applied by sellers of tobacco products. The instructions for them will come into force from March.

All data on the document must be clearly printed so that they can be easily disassembled. For printing, special thermal paper is used, which does not hold characters for a long time, they fade. Article 4.7 of Law 54-FZ establishes a requirement to store information on a document for at least 6 months. Therefore, if necessary, it is better to scan or make a photocopy.

The IP cash receipt is issued without printing. It allows you to clearly represent the entire transaction. At the same time, it is not forbidden to indicate related information on the document, for example, the conditions of promotions, the amount of discounts, the hotline phone number, gratitude for the purchase.

Sales receipt: sample and requirements

Since the sales receipt was a cash register application for a long time, it contained additional information. Forms were printed in advance and filled in by the responsible person. Entrepreneurs and organizations that have received a deferral for online cash registers are entitled to adhere to the previous rules until July 2019.

The props requirements are:

• title;
• number in order;
• the date;
• data of an individual entrepreneur: full name and TIN;
• full description of the purchased goods: quantity, price per unit, article;
• total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, it will only be necessary to write down the transcript of the goods. You can create templates on your own on a computer and print them out, buy forms at a kiosk, or order them from a print shop.

You can use the default pattern:

Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that it is impossible to write down any other names there.

A sales receipt for individual entrepreneurs without a cash desk can be issued by some businessmen until July 2019 to confirm their income. These are entrepreneurs in special regimes who do not have hired workers, with the exception of those who are employed. retail and catering. Sales receipts may be replaced by receipts.

A sales receipt without a cash desk can be issued by individual entrepreneurs specified in Art. 2 of the law 54-FZ. Such participants in the turnover are allowed to refuse CCP.

Many do not understand what is the difference between, therefore, they believe that replacing one document with another is legitimate. However, it is not. The purpose of the invoice is to confirm the fact of the transfer of goods to the buyer. Usually it is used by customers and suppliers in the implementation of the transaction. The invoice does not provide for an indication of the amount of payment, therefore it cannot be considered a confirmation of the receipt of money for the goods.

The same conclusion arises when comparing a sales receipt and a cash receipt. Documents that arise when maintaining a cash desk, such as receipts and reflect the movement of money inside the cash desk, but do not replace documents for cash transactions.

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash desks, including merchants with a delay. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others have been granted a grace period until July 2019.

Attention! Some species entrepreneurial activity completely exempt from compliance cash discipline. It can not be used by nannies, nurses, recycling and glass containers (except for scrap metal).

Let's see how it should be cash transactions on different specials.

On USN

One of the most common taxation regimes of the simplified tax system, which is used by a large number of individual entrepreneurs. In itself, the use of a simplified taxation system does not exempt entrepreneurs from the mandatory use of online cash desks, so sooner or later all individual entrepreneurs will need to acquire special devices, especially shop sellers and cafe owners should hurry up.

• household services (plumbing, cleaning of apartments, garbage collection);
• car wash and repair;
• Taxi;
• cargo transportation and services of loaders.

They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. At the conclusion employment contract 30 days are allotted for registration of the device (Article 7 of Law 290-FZ).

On UTII

A similar system for the timing of establishing a CCP, as for the simplified tax system, applies to UTII:

If the individual entrepreneur is alone engaged in an area not related to retail and restaurant business, he issues receipts or sales receipts at the request of the client until mid-summer 2019.

If it carries out such activities with officially registered employees, it installs an online cash desk by the middle of 2018.

If it works in the provision of services to the population, it applies the BSO until July 2019.

In each region of the sphere application of UTII may differ, since local authorities have the authority to establish the types of activities in which entrepreneurs can switch to “imputation”.

On PSN

The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that only individuals can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions of cash discipline are the same as for the simplified tax system and UTII.

Checks for cashless payments through acquiring

The acquiring system involves payment plastic card through a dedicated terminal. The acquiring check itself is what it is. fiscal document sent to the website of the Federal Tax Service when making cashless payments. For its formation, a terminal is used, in which an online cash register is already built in. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

fines

The most frequent violation of cash discipline is the non-issuance of a check, which indicates the non-execution of a cash register operation. For this comes administrative responsibility: a fine of the entrepreneur for 1.5-3 thousand rubles. The same punishment is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has good reasons, for example, a lack of electricity or a temporary failure of the device.

For work without a cash register, much more stringent sanctions are provided. imposes a fine on entrepreneurs from ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations are threatened with recovery of up to 100% of the unrecorded operation, and the minimum is set at around 30 thousand. In case of repeated violation, the perpetrator risks facing suspension of activities for 90 days and disqualification of officials.

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, UTII and PSN payers have time to install, but there is less and less of it. Good advice I would like to give to those who know that since July they will have to install cash registers: closer to the deadline, prices for new cash registers will predictably increase. Therefore, it is worth resolving the issue of purchasing and installing new equipment in advance, it is useless to expect that there will be some other amendments to postpone the deadlines.