If the check does not contain the name of the goods. Correct decoding of cash registers and fiscal documents

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 Application cash register equipment when making cash settlements and (or) settlements using payment cards, all taxpayers making 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.

Currently, all requirements for a cash receipt are set out in clause 4 of the Regulations for Application cash registers when making cash settlements with the population, approved by government decree of July 30, 1993 No. 745, 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 testimonies 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

To date most of firms, organizations and enterprises have been transferred to a new type of cash registers. The introduction of cash desks, with the function of online sending of fiscal data, has made significant changes in the work of entrepreneurs: part of the reporting has been canceled, new requirements have been established for conducting operations through cash registers, penalties for non-use or incorrect use of equipment have been identified. The changes also affected the details of the check.

In the case of fiscal memory, sales data were recorded on the device and then transferred by the entrepreneur to the tax service. Today, information is sent to the regulatory authority online. First, it allows tax office reduce the number of inspections of enterprises, and secondly, the chances of merchants to provide falsified information are minimized. For the correct transfer of information, the online cash register needs an intermediary, which is the OFD. It is the operator that transmits all the data to the endpoint. Since it is part of the data transfer scheme, information about the OFD is included in the list of required details of the cash receipt. In addition to this requirement, the details have changed in other paragraphs, we will talk about this later.

Requirements for a KKM check

Today there is no strict format in which checks should be generated, however, there is a list of details that must be indicated in the check in any case:
1. Sign of the calculation (return, expense, income);
2. Information on exact date, time and place of the operation;
3. The tax system that the owner of the business has chosen for the enterprise;
4. No. of the fiscal data drive from the manufacturer;
5. List / nomenclature of services rendered or goods purchased;
6. Final settlement with an indication of the amount;
7. The amount of value added tax;
8. How the buyer made the payment: cash, bank transfer;
9. Website of the data operator;
10. cash document number;
11. cash shift number;
12. Phone number or e-mail of the buyer if a virtual check was sent.

Having fixed an error in the check, representatives of the tax service may regard it as non-use of cash registers of the established sample. In order to correct the situation and prove his innocence, the entrepreneur will have to make every effort. The probability of imposing a fine on the organization in this case is quite high. A businessman can find exhaustive information about the requirements of the law in the text of the 54-FZ itself, in particular in Article 4.7 of the law.

It is worth noting that consumers also have the ability to control the correctness of the execution of cash documents.

Name of goods in the receipt

The mandatory details of the cash receipt of the online cash desk include the list / range of services rendered or goods purchased. However, this requirement does not apply to all owners of online cash desks. For entrepreneurs who have chosen the “simplified”, imputed tax and patent, there is a benefit in the form of a deferment of the indication commodity nomenclature in check until February 1, 2021. In the event that the government does not introduce new amendments to the legislation before the expiration of the benefit period, these entrepreneurs will have to add information about the name of the product to cash receipts.

An exception to this case there will be enterprises trading in excisable goods. This segment of goods belongs to the category of those over which the state has special control.

What is a ZN in a CCP check

The abbreviation ЗН in a cash receipt indicates the factory number of the cash register itself. The serial number is assigned to the device directly at the time of release by the manufacturer. The number is unique and cannot be repeated for multiple devices.

The serial number will be needed by the businessman at the time of signing the contract with OFD. To find necessary information an entrepreneur can on the case of the online cash register itself. If there is no ZN at the checkout, then cash register needs to be replaced. The fact is that in this case, the online cash register will be recognized as non-compliant with the requirements of the law, respectively, the tax office may well issue a fine to the entrepreneur.

What is RN in a check

The abbreviation stands for " registration number online KKT. It is assigned at the time of registration of the device. The number is one of the mandatory details of online cash register receipts in accordance with the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] It is reflected not only in checks, but also in cash statements.

QR code

In addition to other requisites, such a type of data as a QR code appeared in cash receipts. This type requisites are not obligated to entrepreneurs, however, the law states that cash registers must have the function of indicating a QR code, regardless of whether this requisite is printed on cash receipts.

The QR code may be of interest to the buyer in two cases: when buying alcohol and when it becomes necessary to check the entrepreneur for good faith.

In the first case, the QR code will allow the consumer to check whether the alcoholic beverage purchased in the store is licensed.

In the second, the buyer can check whether information about the sale was sent to the tax office.

QR code is a way to encrypt data. According to the law, it must contain the following information:
1. Date, time of purchase;
2. Serial number generated document;
3. Sum;
4. The number of the fiscal data drive from the manufacturer.

Optional details

There are cash receipt details that are not mandatory, for example:
1. E-mail or phone number of the buyer must be included in the receipt only in case of sending a virtual version;
2. The factory number of the cash desk, although it is often set by default;
3. Advertising texts or appeal to the buyer;
4. QR code, although there is an opinion that the situation may soon be changed.

Changes in checks

Old check
1. Organization
2. Serial number KKT
3. document number
4. Sum
5. fiscal regime

Online cashier's check (from July 1, 2018 to 54 FZ)
1. Organization
2. Serial number KKT
3. document number
4. Information about the date and time of purchase
5. Value with VAT
6. fiscal sign
7. The specific location where the calculation was made. For example, in the case of traveling trade, the number of the car is indicated.
8. Checkout number
9. List of services rendered or goods purchased
10. Unit cost
11. the total cost
12. Selected tax system
13. Method of payment: cash / bank transfer
14. Sign of the settlement (return, expense, income)
15. message flag
16. No. of the fiscal data drive from the manufacturer
17. Cashier's details
18. Contact details of the seller, if the buyer was sent electronic check
19. Buyer data, in case of sending an electronic receipt
20. OFD website
21. No. assigned to the cash desk itself at the time of registration with the tax

Online checkout sample

1. Name:
2. Document;
3. Sign of the document;
4. Product;
5. Quantity;
6. Unit cost;
7. Full cost;
8. tax rate;
9. The amount of the tax;
10. total amount;
11. Payment method "cash";
12. Payment method "clearing";
13. Tax system;
14. VAT amount;
15. Cashier details;
16. Change;
17. Organization;
18. Address of the sale;
19. Site for checking the correctness of the check;
20. check number;
21. Date, time of formation;
22. No. assigned to the cash desk itself at the time of registration with the tax office;
23. data attribute;
24. QR code.

Electronic check

An electronic check is absolutely identical to the paper version of the document. The virtual check of the online cash register contains the same details as the paper one. Moreover, it has the same legal force. Its main difference is the fact that an electronic check should not be transferred to the buyer in without fail. It must be sent to the E-mail or phone number of the buyer
if the buyer has expressed a desire to receive it.

If the seller ignored the buyer's request to send a check, and the buyer, in turn, filed a complaint with the Federal Tax Service, the entrepreneur will be fined.

The paper version of the check must be handed over to the buyer in any case.

New requirements for BSO

How can I check the buyer's check

The buyer can check the authenticity and correctness of the execution of a cash receipt in several ways:
1. Assess visually the availability of the required details in accordance with 54-FZ
2. Check with special program OFD installed on the buyer's gadget;
3. Check the check using the FTS program.

The buyer can carry out the very fact of the verification using a QR code or payment data from a check.

What is a correction check according to 54-FZ

According to 54-FZ, a correction check is a document for making adjustments. It is necessary in the case when the amount is revealed in the cash register Money not included in the program. The situation may arise if the calculation was made at the time of a power outage, network failure, etc. A note with detailed justification should be kept with the document.

What is a refund check

1. Return check is a document that the cashier generates in two cases:
2. The buyer has decided to return the goods;
3. If the cashier punched the check incorrectly and revealed an error in the presence of the buyer.

There is no need to create a correction check, since nothing needs to be corrected after the fact.

fines

If the entrepreneur issues checks to buyers with incorrect details, the tax office may file a claim with the entrepreneur in accordance with paragraph 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, however, today the Code of Administrative Offenses does not contain an article regulating penalties for incorrect details in a check. Accordingly, you can file a complaint with the Department of the Federal Tax Service. Another question is whether the entrepreneur needs "friction" with the tax, especially since there is a flaw in the design of cashier's checks.

up to 2000 rubles

will be a fine for individual entrepreneurs if checks are not issued to buyers

up to 10,000 rubles

will penalize the LLC if checks are not issued to customers

Entrepreneurs have every chance to avoid penalties from the tax office. To do this, it is necessary to comply with all legal requirements when carrying out the activities of the enterprise. If the issue concerns cashier's checks and their accompanying details, here the issue is also solved quite simply. Almost all cash equipment of the established sample and software to it by default comply with legal requirements.

The only exception will be devices that are not included in the register of cash registers. An entrepreneur should not purchase such devices, even if the price for them is several times lower than that of the original products. The desire to save on the purchase of cash registers can result in both a fine and the deprivation of an entrepreneur's license in the event of particularly serious violations.

Question answer

What check to punch if the buyer makes an advance?

It is necessary to form cash document indicating the full amount of the advance, with the sign of the calculation "advance".

When can VAT be omitted from a receipt?

The tax rate may not be indicated on the check if the entrepreneur is exempt from it.

Deciphering a KKM check often becomes a difficult task for a person who does not know the meaning of his details. In this article, we will explain exactly what information should be on the check and how it can be checked.

RN KKT in the check - what is it?

According to Art. 493 of the Civil Code of the Russian Federation, the issuance of a CCP check confirms compliance with the form of the contract when selling goods at retail. The regulation of the main provisions in this area is carried out by the law "On the use of cash registers (KKT / KKM) in the implementation of cash payments and (or) payments using payment cards" dated 05.22.2003 No. 54-FZ. This law, in particular, provides:

• cases in which the CCP is applied;
• a list of persons obliged to do so;
• information about the details of the check (for example, the KKM number on the check, TIN, the seller's taxation system, etc.);
• rules for registration and use of relevant equipment.

Now let's return to the question "RN KKT in the check - what is it?".

At registration of KKM employees of the tax authority, on the basis of an application from the owner of the cash register, start and record in the registration card in the form of KND 1110066 the registration number (RN) of the cash register. The card is then handed to the applicant. He, in turn, enters the registration number, along with other details, into the fiscal drive of the device. Therefore, the presence of this number is a confirmation of the fact of registration of the cash desk.

Read more about decoding the online checkout check and its details.

The number we are considering will be needed by the user of the cash register when concluding an agreement with the operator of fiscal data.

How and when is the ZN assigned, i.e. the factory number of the online checkout?

Production cash registers necessarily accompanied by their numbering. The serial number is unique, which means that it cannot be repeated. Their factory numbers are assigned:

• copy of KKM;
• fiscal storage;
• a device for creating a fiscal sign;
• fiscal sign control device;
• calculation machine.

The copy number is applied to the body of the device. In the future, it is indicated in the application for registration of KKM.

The serial number also indicates the corresponding props. fiscal accumulator. Subsequently, it is reflected on each check knocked out by this machine (clause 3, article 4.7 of Law 54-FZ).

The serial numbers of the KKM copy and the fiscal drive, as well as the registration number, will be needed when concluding an agreement with the fiscal data operator, since the latter submits the relevant data on the agreement to the tax authorities (clause 3, article 4.6 of Law 54-FZ).

Where should the ZN, RN, and FAP be indicated on the check?

FAP designation place on KKM check(FAP - fiscal archival sign) is not regulated by anything. This applies equally to other details of the check. This is due to the lack of a unified norm or legal act establishing such a place.

There are other requirements for the check, it must:

• be clear;
• have all the necessary details available;
• be readable within six months.

The same rules are provided for checks of payment terminals and ATMs.

The list of all details and abbreviations on the check of the online cash register with decryption was approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] In the specified NPA, we are talking about the details of the fiscal document, which is the CCP check (Article 1.1 of Law 54-FZ).

How to check check details?

The tax service provides such an opportunity on its official website for those who have installed the appropriate mobile app. With it, you can:

• receive and store checks of online cash registers;
• verify their authenticity;
• report violations to the tax authorities.

To use this application, you will need to register your data. You will be prompted to do this the first time you access the program.

For the purpose of verification, the user can enter the details of the check required by the program manually or scan the QR code of the check. After sending the data and processing it by the application, the user will be provided with the results of the check. After reviewing the relevant results, the user will be able to report the violation to the tax authorities. It is also possible to send a violation report in cases where:

• the check was not issued by the seller;
• check details are incorrect;
• e-check from the seller is not received.

The address of the site on the Internet, where the user has the opportunity to check the existence of a record of this calculation and its authenticity, must be indicated on the receipt.

In addition, we suggest that you read the article.

Results

The abbreviation RN stands for the registration number of the CCP. The presence of this number is a confirmation of the fact of registration of the cash desk in tax authority. The ZN designation stands for serial number. He is unique. The copy number of the KKM is applied to the body of the device. Each check issued by this machine reflects the SN of the fiscal accumulator. The place of designation of details on the check is not regulated. The official website of the tax authority contains an application that allows you to check the authenticity of the check and send information about violations in this area to the tax authorities.

Until July 1, 2017, most companies are required to switch to online cash registers. Many are already using new CCP, and accountable employees bring checks from online cash desks. Check checks for new checkpoints, otherwise you risk losing expenses. A sample of an online checkout check is in this article.

There are more required details in online checks than in old documents. Because of this, companies began to fall into traps that can lead to loss of costs. Even if the company has a primary organization, the tax authorities still check cash receipts for compliance with other documents.

Here is a sample of a new check and tell you about the requirements for it.

Online checkout: sample

The tax authorities check that the checks contain all the required details. We interviewed local inspectors and found out the opinion of the Ministry of Finance. Controllers believe that it is impossible to withdraw expenses due to errors in receipts if the seller can be identified. But controversy is not excluded.

Inspectors are not entitled to demand all the papers at once. If a company has a sales receipt, it is not necessary to receive a perfect cash document. But sometimes it is possible to prove this only in court (decisions of the Federal Arbitration Court of the Moscow District dated February 3, 2009 No. KA-A40 / 96-09).

In order not to argue, tell employees what the new checks should look like. Let us know which document will not work without any details and what to look for.

What does an online checkout look like in 2017

Mandatory details of the online checkout

The law determines what mandatory details should be in online cash register receipts: the name and TIN of the company, the sign of the calculation, the name of the product, etc. (clause 1 of article 4.7 federal law dated May 22, 2003 No. 54-FZ). All required details must be in the online check.

According to Law No. 54-FZ, most organizations from July 1, 2017 must use online cash registers with data transfer to tax authorities. In this regard, the Federal Tax Service of Russia approved 11 fiscal documents, each of which has a separate list of details. So, what now to indicate in new checks?

Order No. ММВ-7-20/ dated March 21, 2017 [email protected](hereinafter referred to as the Order) The Federal Tax Service of Russia has approved additional details and formats of fiscal documents that are mandatory for use. The document has been awaited for a long time and with impatience, because it establishes the formats of fiscal documents that are mandatory for use and applies to all sellers who have switched (are preparing to switch) to online cash registers.

Approval of additional details and formats of fiscal documents was required after the entry into force on 07/15/2016 of the new version of the Federal Law of 05/22/2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means payment” (hereinafter - Law No. 54-FZ). Recall that, according to the new rules, instead of cash registers of the “old” model, sellers must use online cash registers with the function of transferring fiscal documents to the tax office.

Modes of application of CCP

When registering cash registers with the tax authority, you must specify how it will be used. For this, a number of additional details are used, which include, among other things, such details as a sign of the applied taxation system; sign of CRE for settlements only on the Internet; sign of the lottery, etc.

New cash registers can be used in several modes (clause 2 of Appendix No. 2 to the Order). They are used when describing the fiscal data format:

• offline mode- operating mode of the CCP, which does not provide for the transfer of FD to the tax authorities in electronic form through a fiscal data operator (OFD). Such a regime is possible if the CCP is used in an area remote from communication networks (clause 7, article 2 of Law No. 54-FZ);
• data transfer mode- operating mode of the CCP, which provides for the mandatory transfer of the FD to the tax authorities in electronic form through the OFD;
• auto mode- mode of application of CCP in the composition automatic device for settlements when making settlements with the buyer (client) in automatic mode using CCP without the participation of an authorized person of the organization or individual entrepreneur(cashier).

Formats of fiscal documents

A fiscal document is fiscal data submitted in accordance with established formats on paper and (or) in electronic form (Article 1.1 of Law No. 54-FZ) - information that the tax authority receives from the taxpayer.

The order approves three versions of fiscal document formats (FFD) - 1.0, 1.05 and 1.1 (Table 3). According to paragraph 2 of the Order, format 1.0 becomes invalid from 01/01/2019.

Table 4 of Appendix No. 2 to the Order contains a general list of details of fiscal documents, more than 100 items. The main details are established by Law No. 54-FZ, additional ones - by Order.

The Order provides for 11 fiscal documents (Table 6). Each fiscal document has its own set of details:

1. Registration report (Table 7).
2. Report on changes in registration parameters (Table 7, 8).
3. Shift opening report (Table 17).
4. Report on the current state of settlements (Table 18).
5. Cash receipt (Table 19).
6. Correction cash receipt (Table 30).
7. Form of strict reporting (BSO) (Table 19).
8. Correction strict reporting form (Table 30).
9. Shift closing report (Table 32).
10. Report on the closing of the fiscal accumulator (Table 33).
11. Operator confirmation (Table 34).

As you can see, the cashier's check and the SRF, as well as the correction cashier's check and the correction's strict reporting form, have the same set of details (see Tables 19 and 30).

Some fiscal documents can be generated both in printed form and in electronic form. At the same time, the composition of the details of the FD may vary (see, for example, Table 5 of the Order). The need to indicate one or another detail in the documents depends on the version of the fiscal document format (clause 3 of Appendix No. 1 to the Order).

What's new in the details of the cash register receipt (BSO)

The most common fiscal documents are a cashier's check and a strict accountability form.

Among the new details of a cash receipt (SRF), for example, we can highlight:

• telephone or email address buyer (Tag* 1008);
• subject of calculation (Tag 1059);
• sign of the settlement subject (Tag 1212);
• sign of calculation (Tag 1054);
• sign of the calculation method (Tag 1214).

If a cash receipt (SRF) is transferred to the buyer (client) in electronic form, then the subscriber number of the buyer or his address should be indicated Email(Tag 1008).

The receipt (SSO) must contain information about the applied taxation system (Tag 1055).

note If, when registering a cash register with a tax authority, several applied taxation systems can be indicated, then only one of them (Tag 1055) should be indicated in the cash receipt (SSO) (see Table 5).

Let us dwell in more detail on the new details of the subject of calculation; sign of the subject of calculation; sign of calculation; sign of the calculation method.

... "Subject of calculation" and "Sign of the subject of calculation"

In accordance with Table 20, the variable "settlement subject" (Tag 1059) is the name (description) of the goods, work, service, payment, disbursement, other subject of settlement. Includes such data as "a sign of the subject of calculation"; “a sign of the calculation method; data of the supplier and his TIN; name of the subject of calculation, unit of measurement, quantity; product nomenclature code; price per unit of the subject of calculation, taking into account discounts and markups; information on VAT - the amount of VAT per unit of the subject of calculation, the rate, the amount of VAT for the subject of calculation; the cost of the subject of calculation, taking into account discounts and markups; additional details of the subject of calculation.

One of the interesting innovations of the legislator is the obligation of the seller to indicate in the cash receipt the values ​​of the attribute "sign of the subject of settlement" (Tag 1212).

The sign of the subject of calculation characterizes the subject of calculation (goods, work, service, payment, payment, other subject of calculation) and can take 13 values ​​(Table 29). The most common ones are:

• goods sold, with the exception of excisable goods (name and other information describing the goods) - "GOODS" or "T";
• sold excisable goods (name and other information describing the goods) - "EXCISED GOODS" or "AT";
• work performed (name and other information describing the work) - "WORK" or "P";
• the service provided (name and other information describing the service) - "SERVICE" or "U";
• advance payment, deposit, advance payment, credit, payment contribution, penalty interest, fine, remuneration, bonus and other similar subject of calculation - "PAYMENT" or "P", "PAYMENT" or "C";
• remuneration of a user who is a payment agent (subagent), bank payment agent (subagent), commission agent, attorney or other agent - "AGENT REMUNERATION" or "AB".

... "Settlement attribute" and "Settlement method attribute"

These details characterize the calculation itself. The attribute "settlement sign" (Tag 1054) can take the following values:

• coming- when receiving funds from the buyer (client), for example, receiving payment for goods sold;
• parish return- return to the buyer (client) of the funds received from him, for example, the issuance of money to the buyer when he returns the goods;
• consumption- issuance of funds to the buyer (client), for example, when handing over scrap metal,
• expense refund- receipt of funds from the buyer (client) issued to him; for example, if a person takes back the handed over scrap metal.

The payment is characterized by one more requisite of the check - "a sign of the method of payment" (Tag 1214), it has 7 values:

1. Full advance payment before the transfer of the subject of calculation - the value of "ADVANCE PAYMENT 100%" or "1";

2. Partial advance payment until the transfer of the subject of calculation - "PRE-PAID" or "2";

3. Advance - "ADVANCE" or "3";

4. Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of calculation - "FULL SETTLEMENT" or "4";

5. Partial payment for the subject of settlement at the time of its transfer, followed by payment on credit - "PARTIAL SETTLEMENT AND CREDIT" or "5";

6. Transfer of the subject of calculation without its payment at the time of its transfer with subsequent payment on credit - "TRANSFER TO CREDIT" or "7";

7. Payment for the subject of settlement after its transfer with payment on credit (loan payment) - "CREDIT PAYMENT" or "9".

As you can see, the concepts of "prepayment" and "advance" for the purposes of applying CCP are now different. Prepayment is understood as the receipt from the buyer of funds for a certain product (work, service) until the moment of its transfer. An advance payment is a receipt of funds from the buyer when the supplied goods (work, service) are unknown.

Finally

The specified Order was registered with the Ministry of Justice of Russia on April 13, 2017 (No. 46361), published on April 14, 2017 on the official Internet portal of legal information, and entered into force on April 25, 2017. Of course, its goal is an attempt by the legislator to control not only the volume of goods (works, services) sold, but also to carry out a more detailed analysis of the calculations.

All the advantages and disadvantages of the new order will be assessed by CCP users very soon. For most taxpayers, the deadline for switching to online cash registers is from 07/01/2017.