There is a cash receipt but no sales receipt. When is a cash receipt not needed? Who can issue only a sales receipt without using a cash register?

It is impossible to imagine our modern society without all kinds of purchases. And it doesn’t matter whether you are going to go to the grocery store or want to buy expensive household appliances– the seller will have to give you a check. A receipt is the main document that certifies the purchase or sale of goods, or the provision of services. But the concept of a receipt does not always mean that this is the cash receipt that is issued in the store. In what cases is a cash receipt needed? Let's take a closer look.

Concept of cashier's check

Cash receipts come in two varieties: sales receipts and cash receipts. A cash receipt (aka fiscal receipt) is issued when you purchase a product. It is punched at the checkout. A cashier's receipt is needed 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 register is a special form that is filled out manually. It has information about the place where the purchase was made, the type (article) of the product, the date of sale, the price, the name and signature of the seller. Note that sales receipt not valid without a cashier's 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 have discovered a defect during the warranty period. They can be returned back to the store.

Cash receipt for individual entrepreneurs and organizations

Is an individual entrepreneur required to issue a cash receipt? And is a cash receipt needed for an individual entrepreneur? It depends on the individual entrepreneur taxation system. For individual entrepreneurs who pay UTII, the presence of a cash register was canceled in accordance with Federal Law No. 54 “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

Individual entrepreneurs and organizations can decide for themselves whether to stop using the cash register for UTII or continue to use the cash register. This law indicates the right to refuse cash register equipment, and not the obligation. According to the law, individual entrepreneurs and organizations may not use cash register systems in the following cases:

• When issuing, at the buyer’s request, a document (receipt, sales receipt) that directly confirms acceptance Money for this product.
• Providing services to the public in which strict reporting forms are issued.
• When trading in markets, selling tea products in wagons, trading from tanks, selling newspapers, lottery tickets, peddling trade.
• When are tickets for public transport sold?
• Providing meals for students and workers 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 an accounting notebook.

If a legal entity buys goods, then a sales receipt is needed to record accounting expenses. Then, along with the cash receipt, a sales receipt is also issued for accounting purposes.

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

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

• use cash registers together with a payment terminal, ATM;
• register the used cash register with the tax authorities;
• use cash register equipment in fiscal mode;
• when making monetary payments (cash), issue clients a cash receipt, which is printed by a payment terminal or ATM.

Credit institutions, in turn, are required to use cash register systems, which must be equipped with protection in the event of unauthorized access by software products.

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

What is a sales receipt? The difference between a sales receipt and a cash receipt. Functions of a sales receipt. Is a sales receipt valid without a cash register in 2019?

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Today, more and more organizations, when making a purchase or sale transaction or when providing any services, use cash registers on which the corresponding receipts are printed.

But a number of LLC organizations still prefer issuing a sales receipt. This document also plays an important role for individual entrepreneurs. The reasons for this can be varied.

As a rule, this is most often due to the presence at the enterprise of an outdated model of a cash register or its absence.

According to the law Russian Federation The seller is obliged to issue a check when carrying out a trade transaction.

But many people have a question: “Is a sales receipt valid in the absence of a cash receipt?” You can find the answer in this article.

General aspects

Before moving on to the question of the validity of checks, it is worth deciding what they are, how they differ and what they are used for.

The concept of “check” has been around for several centuries, but today it has acquired several meanings. The only thing they have in common is that a check is a document indicating a certain amount of money.

However, there are several types of check. Everyone has long known about the payment check. It is a form filed in a check book and intended to issue funds to the bearer from the account of the person who issued the check.

Today, checks are more familiar to every user. They represent a list of goods purchased or received, their cost and amount to be paid. Depending on the design, a distinction is made between cash receipts and sales receipts.

Required terms

What are its functions

The sales receipt is issued at the time of completion. It performs two main functions.

First of all, confirmation of the fact of purchase allows, if necessary, to return the goods to the seller in the manner prescribed.

To perform this function, the sales receipt must be correctly filled out and have all the necessary details.

The main ones are the date of purchase, the name of the product and the signature of the person in charge. In addition, a sales receipt allows you to confirm the fact of the intended use of funds.

This document function is performed in the following cases:

• when calculating ;
• when making a purchase and sale transaction between two enterprises of consumables and inventories;
• etc.

In this case, the sales receipt is attached to the documents on the basis of which the reporting is prepared. Its number is entered into the documentation, and the receipt itself is stored until the required period has expired.

Legal regulation

The issuance and receipt of a sales receipt is a stage in the trade relationship between the seller and the buyer. Therefore, they have their own regulatory framework governing this process.

The sales receipt is used in accounting reports, on the basis of which settlements with the tax office are made.

Therefore, in this issue do not forget about, namely:

• clause 1 art. 252 of the Tax Code of the Russian Federation.

In the case of using a sales receipt as a primary document when confirming the use of funds by an accountable person, the following acts are used:

How to fill out a sales receipt form without a cash register

A sales receipt must be issued upon the client's request if it is not possible to issue a cash receipt.

It is important that it be properly completed, since violations in the preparation of documentation entail administrative and criminal penalties. Sales receipts and cash receipts are completely independent documents.

If necessary, they can be supplemented and issued in aggregate, since a cash receipt is necessary when maintaining tax reporting. But at the same time they can coexist and function separately.

Mandatory requirements (details)

The sales receipt does not have a standard form approved by law. Therefore, sellers can create their own sample forms.

For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:

• document's name;
• serial number;
• date and time of receipt of goods or services;
• Name of the organization;
• list of goods or services;
• number of units received;
• total amount;
• Full name of the seller (cashier);
• seller's signature.

You can see what a sales receipt form without a cash register 2019 looks like below.
For comparison, let's look at what information is indicated on the cash receipt.

The cash register is produced using a special cash register on thermal paper, which ensures a long shelf life.

It should display the following details:

• Business name;
• location (actual address where the purchase was made);
• cash register number;
• Document Number;
• date of purchase;
• list of goods;
• quantity;
• unit price;
• price for all units of this product category;
• amount of discounts (if any);
• amount to be paid.
• KKP – document authentication code.

By now everyone has seen the example of a cash receipt, but we still invite you to consider it again.

Of course, a cash receipt contains more detailed information about the location of the seller and the terms of purchase.

As mentioned above, it is a fiscal document because, among other things, it contains information about payment.

But this does not exclude the validity and functionality of the sales receipt. Main feature cash receipt is the availability of information on VAT payment.

In some cases, if there are facts confirming that the acquisition is necessary for direct activities organization, it is entitled to a tax refund.

Correct document formatting

Having examined the details and the sales receipt form presented above, you have already become familiar with what information should be contained in it.

Most of the form is printed on the check in the printing house if it is made to order. And information about the purchase is entered by the seller himself.

If the entrepreneur purchased standard forms, then you must carefully fill out all the fields.

Due to the fact that the document is filled out manually, the question arises about the color of the ink used to do this.

This standard is not established by law, but it is still best to stick to standard colors - blue and black.

The most important thing when filling out a check is to be truthful and accurate display purchase information: product, quantity, price and amount.

It is mandatory to indicate the date of purchase. As a rule, the fact of sale is recorded in the seller's documentation.

Therefore, if a buyer makes a claim regarding a purchase, the fact of sale can be viewed using these records. It is also important to pay attention to whether it is worth stamping the check.

According to the law, stamping on the sales receipt is not required. But we still recommend that sellers do not abandon this clause, as this provides an additional opportunity to check the authenticity of the check in the event of a conflict.

To fill out the document correctly, we suggest you consider a sample sales receipt without a cash register.

Is a sales receipt a proof of payment?

Many buyers, when receiving a sales receipt, do not even pay attention to it. The only problem is that, as a rule, such forms are rather inconspicuous. They are often used by individual entrepreneurs.

And as you know, this category does not have the prerequisites to increase its own costs by issuing individual check forms.

But this attitude towards a payment check is wrong, because it is a full-fledged document.

Often, a receipt is perceived as a document confirming the purchase of goods. But does it confirm the fact of payment?

This question usually concerns transactions between entrepreneurs, since in case of confusion with documents, the seller may present debt obligations to the buyer.

In this case, it is necessary to use available documents confirming the payment.

As a rule, these include cash register receipts, but organizations such as individual entrepreneurs and LLCs are legally allowed to conduct business without using a cash register. Therefore, it is advisable for them to issue sales receipts manually.

Video: when you can not use a cash register in your business

Having all the necessary details, a sales receipt is a document that is guaranteed to confirm the fact of payment of funds for services, work and goods.

Therefore, it can be easily used when conflicts arise in order to protect the rights of the buyer.

If for advance report

As mentioned above, a sales receipt is the primary document when making purchases by an accountable person.

After payment is made, it is compiled with detailed description all purchases made and their amounts.

On back side The report records all documents confirming the purposeful expenditure of money. Based on this document, the amount is included in the expenses.

Many, paying attention to the type of sales receipt, doubt that the sales document can be classified as supporting documents. However, it is worth noting that it does not lose its legal force.

Quite the contrary. Most specialists prefer a sales receipt, since it has all the necessary details and the personal signature of the responsible person who made the sale, namely a signature and, if necessary, a seal.

According to the legislation of the Russian Federation, the seller is obliged to issue a receipt along with the goods.

Most businesses prefer to use cash receipts, which are issued using a special machine on paper designed for this purpose.

But since such equipment is expensive, not all organizations can afford to purchase and install them.

In this regard, an exception was made for individual entrepreneurs and LLCs by amending the legislation, which allows them to operate without using cash register equipment.

But they still retain the obligation to issue a receipt to customers, so they can use forms to issue a sales receipt.

However, buyers often ask: “Is this form valid and can it be used without a cash receipt?”

From the article we can conclude that, despite the fact that cash receipts and sales receipts contain similar information, they perform different functions.

A cash receipt is a fiscal document that is used in tax reporting, while a sales receipt is the primary document confirming the fact of payment.

They can be used as independent documents or attached to each other. In this case, both checks are valid and can be used to fill out reports or exchange and return goods.

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How often does the accounting department of an enterprise require its employees, when purchasing certain goods for cash or by bank transfer, to provide a sales receipt along with other documents? What kind of form is this, is it really necessary for accounting operations?

Specialized form

To begin with, it is worth noting that a sales receipt is a strict reporting form. It is provided to both individuals and legal entities as proof of purchase. This document is issued in two cases:

1. If the seller does not have a cash register.
2. At the buyer's request, as a transcript of the list of purchased goods.

In the first case, due to the lack of special equipment, the seller cannot issue the buyer a confirmation document in accordance with the requirements of the trade rules, so he is forced to fill out a specially designed form by hand, which contains all the necessary data and details.

In the second case, the situation is somewhat different. Exist cash registers who issue a receipt without indicating the type of goods. It indicates only the amount paid, which does not provide a comprehensive picture of the fact of purchase and sale.

For an ordinary buyer (individual) this point may be considered insignificant. But for an organization (enterprise) when committing accounting entries It is necessary to clearly indicate the name of the purchased product. In this case, you need a sales receipt, where all the information is present in full.

Why do you need a sales receipt?

Each document has its own purpose. It is determined by the vital needs of people. A sales receipt is mainly needed to confirm the fact of purchase of goods and the amount of money paid for the purchase. This is not just a whim, but a vital necessity.

Firstly, this is the only way an authorized representative of the company can confirm the fact of a purchase made in cash to reimburse expenses incurred.

Secondly, there are situations when the purchased product turns out to be of poor quality. In order to exchange or return it, you need a document certifying the transaction in the context of the name of the product and the amount of money paid for it. Without such confirmation, it is impossible to prove that a low-quality product was purchased in this particular place. point of sale from a specific seller. After all, for the specified amount the buyer could purchase several other goods at a lower price. In this case, a return will be practically impossible.

What should a sales receipt look like?

Sales receipts can be ordered from a printing house and used as needed. There is no clear unified form for this document, but the finished form must contain certain necessary information:

• Title of the document;
• its serial number;
• date of issue;
• name of the enterprise (organization) that compiled the document;
• his (her) TIN and legal address;
• name of goods sold with price indication;
• total purchase amount;
• position and full name of the person who issued this document and his personal signature;
• seal trading enterprise(in the presence of).

When placing an order for a sales receipt at the printing house, the sample can be adjusted at your discretion. For example, add a company logo or warranty information. All this is completely legal. Additional information will only make the check writer’s job easier and will allow the buyer to be more fully informed.

Are cash receipts and sales receipts needed together?

Quite often, accounting workers have questions regarding the correct execution of payment documents provided by employees. Is it possible to accept a sales receipt for payment without a cash receipt? There is no clear answer to this question.

Firstly, it is necessary to remember that both of these forms have their own target orientation. A cash receipt confirms the fact of the purchase itself, and a sales receipt is a detailed transcript of this transaction. For example, an employee of an organization receives funds on account for the purchase of specific goods. Then, within three days, he must provide a documented report on the purchase made. To do this, he will need a receipt from the cash register, which will record the fact of purchase and sale for a specific amount, and a sales receipt, which describes in detail: what, when and for what amount the employee purchased. Both of these documents together will allow you to confirm the intended use of the funds received.

However, according to Federal Law No. 54 of May 22, 2003, there are enterprises that, by their nature of activity, are not required to conduct payments using cash registers. These include points of sale of magazines, newspapers and other related products, trade at fairs and markets. If the goods are purchased from such sellers, then having a sales receipt will be quite sufficient. Representatives legal entities It is better not to contact such retail outlets in order to avoid possible misunderstandings.

Features of filling out a sales receipt

When selling products, the seller is obliged to provide the buyer with a sales receipt upon request. This is his legal right, violation of which may entail well-founded penalties. Typically this document is an A6 format form with the necessary details entered into it.

All of them must be filled out, and empty columns must contain dashes to avoid adding additional information to them after the document is issued. It's not difficult to write a sales receipt. The filling pattern is a process of step-by-step entering the required data into certain rows and columns of the table.

This document is drawn up exactly on the day of purchase. The employee completing this form must provide accurate information in neat, legible handwriting. Cross-throughs, adjustments and corrections are not allowed here. Such a form is considered invalid and will not be accepted by the company’s accounting department for calculation.

How to fill out the document correctly?

Typically, trading enterprises have in stock forms of sales receipts in order to provide them to the buyer at any time upon his request. Most often, representatives of enterprises (organizations) make such demands. Any seller should know how to fill out a sales receipt: this can be done in two ways:

1. Using computer technology. This is done if the store (outlet) keeps records of the receipt and consumption of products in in electronic format. The employee only has to enter the name and quantity of the goods selected by the buyer. The remaining data will be automatically entered into the printed form.
2. Manually. In this case, all the necessary information is carefully entered into a standard form document.

All products are entered one by one into a special table. If there are products of the same type according to different prices each of them goes on a separate line. For example, “pencil at a price of 10 rubles per piece” and “pencil at a price of 15 rubles per piece.”

You cannot write “2 pencils worth 25 rubles.” Each product of the same article (or variety) and its price must be recorded separately. After the table with the selected products, it is written in numbers and words total cost purchases. Finally, the seller’s details are indicated, his signature and the seal of the trading company are affixed. If it is missing, then you should not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.

Download the sales receipt form

Compliance with cash discipline is mandatory for all business entities, especially when it comes to receiving and issuing cash.

Why do you need a sales receipt?

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

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If you purchase something with your own funds, then using a sales receipt they can be returned at the company’s cash desk. It is used in accounting and tax reports if an entrepreneur operates under a special taxation system.

Why do you need a cashier's check?

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

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

How to issue a sales receipt without a cash receipt

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

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

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

Requirements for issuing a sales receipt

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

If a small business does not use cash registers, then upon the first request of the client, it is simply obliged to issue him a sales receipt upon payment.

This purchase option is the only one to confirm the expenditure of funds in the absence of cash registers.

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

Features of registration of a sales receipt

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

The total amount of goods purchased or services received is recorded separately. allocated for this line, even if only one item was purchased. The amount is written in numbers and in words in parentheses.

If all the lines on the check are not filled in, they are crossed out so that it is not possible to add anything. You need to be careful about the registration, otherwise problems may arise with many inspection structures.

Sales receipt sample

Registration of a sales receipt from an individual entrepreneur

Mostly, individual entrepreneurs do small things retail trade or the provision of services to the population, and therefore proper registration of all business transactions is required, which includes accepting cash.

If you turn to Tax Legislation, then registration of purchase and sale transactions can take place both in cash and by bank transfer. And to confirm the transaction, the purchaser must receive confirmation of the purchase made: a sales receipt or a cash receipt. But small retail enterprises may not have cash register equipment, and as a replacement, you can use a sales receipt when working with cash.

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

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

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

Please note that all sales documents must be certified by the seal of the individual entrepreneur; this is a mandatory requirement for the individual entrepreneur.

In addition, in an individual entrepreneur’s sales receipt, you can indicate not only product groups, but also the provided list of services provided general rule registration To avoid conflict situations, it is easier for an individual entrepreneur to keep a record book of issued sales receipts, displaying information about the client and the date of issue in it. This document may not always be drawn up, but only at the client’s request if he works with accountable funds.

From LLC

Maintaining economic activity An LLC can be by cash or non-cash payment; if the entire transaction is executed as a cash payment method, then the organization must issue a sales receipt. The registration is similar to that of an individual entrepreneur, but there is one difference: an invoice with a detailed description of product groups and quantity is attached to the sales receipt.

Consequences of not issuing a check

Since a sales receipt is a reporting document, when performing various types of checks, failure to issue it can result in fines of up to 2,000 rubles for the entrepreneur. But if such violations have not been noticed before, then for the first time it can get by with a simple warning.

When a cash receipt is not needed

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

• If a sales receipt is issued.
• When providing household and other services to the population.
• Sale at organized markets of goods, at newsstands or during a hawker center.
• When selling tickets for travel on public transport.
• When selling food in schools and other educational institutions.

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

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

Every individual entrepreneur should know that accepting cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Individual entrepreneur's cash and sales receipts are proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will the new checks be like? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What is the penalty for not having a cash register? Let's look at these questions.

Definitions and differences between cash receipt and sales receipt

Many people are still at a loss as to whether individual entrepreneurs should issue cash receipts, or whether all individual entrepreneurs should install new cash registers? Therefore, first we will answer the main question:

Attention! Since mid-2018, all organizations and entrepreneurs in the region are required to use online cash registers. common system taxation. Similar requirements apply to the vending business. Regardless of the regime, catering and retail had to switch to the new format if they had hired staff. PSN and UTII payers, as well as merchants using the simplified tax system engaged in the service sector, received a deferment. Owners also may not change equipment until July 2019 retail stores and catering outlets, if they have not concluded employment contracts.

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

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

Previously, the cash receipt did not provide detailed disclosure of information about the settlement transaction. Therefore, an attachment to this document was a sales receipt. It was not necessary to attach it to each cash transaction; it was issued in the following cases:

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

Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 have the right to issue a sales receipt or BSO. Art. 7 of Law 290-FZ dated 07/03/16. The list includes entrepreneurs and organizations that received a deferment in installing online cash registers until July 2019. The conditions for the validity of the document are listed in letters of the Ministry of Finance of the Russian Federation No. 03-11-06/2/26028 dated 05/06/15 and No. 03-01-15/52653 dated 08/16/17.

Cash receipt: sample and requirements

Since a 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 old-style checks. It also comes out of the cash register, but first, the cash register itself must receive accreditation from the tax office and be assigned a registration number.

Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and INN of the individual entrepreneur and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of May 22, 2003):

• Name;
• tax regime;
• calculation indicator (receipt, expense, etc.);
• name of the product, work, service;

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

• type of payment: cash or non-cash;
• Cashier details (full name, position or number), shift number;
• number received from the tax office when registering a cash register;
• fiscal data: sign, serial number;
• Internet links: mandatory to the Federal Tax Service website, address of the online store that issued the check, address Email Individual entrepreneur, if the buyer received a check by email;
• QR code.

His sample looks like this:

From January 2019, product codes should have appeared on the cash register receipt. For regular products, sellers were required to indicate designations in accordance with the EAEU nomenclature. However, the government order has not yet been signed. Businessmen received a reprieve.

Let us remind you that the introduction of a labeling system is also expected this year. Unique product identifiers will appear on receipts. Sellers of tobacco products will be the first to apply amendments to the legislation. The instructions for them will come into force in March.

All data on the document must be clearly printed so that it can be easily legible. 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 the requirement to retain information on a document for at least 6 months. Therefore, if you need it for a long time, it is better to scan or make a photocopy.

An individual entrepreneur's cash receipt is issued without a stamp. It allows you to present the entire transaction quite clearly. At the same time, it is not prohibited to indicate related information on the document, for example, the terms of promotions, the amount of discounts, phone number hotline, thanks for your purchase.

Sales receipt: sample and requirements

Since the sales receipt for a long time was a cash register application, it contained Additional Information. The forms were printed in advance and filled out by the responsible person. Entrepreneurs and organizations that have received a deferment for online cash registers have the right to adhere to previous rules until July 2019.

The requirements for the details are as follows:

• Name;
• serial number;
• date of;
• details of the individual entrepreneur: full name and TIN;
• full description of the purchased product: quantity, unit price, article number;
• total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, you only need to write down the decoding of the goods. You can create templates yourself on a computer and print them, buy forms at a kiosk, or order them from a printing house.

You can use a standard sample:

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 no other names can be written there.

Some businessmen can issue an individual entrepreneur sales receipt without a cash register until July 2019 to confirm their income. These are entrepreneurs on special regimes who do not have hired workers, with the exception of those engaged in retail trade and catering. Sales receipts can be replaced with receipts.

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

Many people do not understand what the difference is between, so they believe that replacing one document with another is legal. However, it is not. The purpose of the invoice is to confirm that the goods have been transferred to the buyer. It is usually used by customers and suppliers when carrying out a transaction. The invoice does not indicate the amount of payment, so it cannot be considered confirmation of receipt of money for the goods.

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

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash registers, including deferred merchants. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others were given a deferment until July 2019.

Attention! Some types entrepreneurial activity completely exempt from compliance with cash discipline. Nannies, caregivers, collection points for recycled materials and glass containers (except for the collection of scrap metal) may not use it.

Let's consider how cash transactions should be processed in different special modes.

On the simplified tax system

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

• household services (plumbers, apartment cleaning, garbage removal);
• car washing and repair;
• Taxi;
• cargo transportation and loader services.

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

On UTII

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

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

If it carries out such activities with officially registered employees, it will install an online cash register by mid-2018.

If it works while providing services to the population, it applies the BSO until July 2019.

In each region, the scope of application of UTII may differ, since local authorities have the authority to establish 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 to start a business, PSN is good start. The conditions for cash discipline are the same as for the simplified tax system and UTII.

Checks for non-cash payments via acquiring

The acquiring system involves payment by plastic card through a special terminal. The acquiring receipt itself is a fiscal document sent to the Federal Tax Service website when making non-cash payments. To generate it, a terminal is used, which already has an online cash register installed. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

Fines

The most common violation of cash discipline is failure to issue a check, which indicates failure to carry out a cash transaction. This results in administrative liability: the entrepreneur is fined 1.5-3 thousand rubles. The same penalty 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, lack of electricity or temporary failure of the device.

For working without a cash register, there are much stricter sanctions. imposes on entrepreneurs a fine of ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations face recovery of up to 100% of the unaccounted transaction, and the minimum is set at 30 thousand. If the offender repeats the violation, he 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, payers of UTII and PSN have time for installation, but there is less and less time left. Good advice I would like to give this to those who know that starting from July they will have to install a cash register: closer to the deadline, prices for new cash registers will predictably increase. Therefore, it is worth deciding on the issue of purchasing and installing new equipment in advance; it is useless to expect that there will be any other amendments to reschedule.