Is it possible to use a sales receipt without a cash receipt. The legal definition goes something like this:

The organization has the right to take into account only reasonable and documented expenses (clause 1 of article 252 of the Tax Code of the Russian Federation). At the same time, the Tax Code does not contain clear lists of documents that can be used to confirm specific types of expenses. Paragraph 1 of Article 252 of the Tax Code of the Russian Federation only states that supporting documents must be drawn up in accordance with the legislation of the Russian Federation, and if the expenses are made on the territory of the state, then in accordance with the customs of business practice applied in this state.

In this regard, the question arises: are the expenses of the organization for the purchase of goods, works or services through an accountable person considered to be properly confirmed if the seller issued only one primary document, for example, only a cash receipt or only a sales receipt? And is it possible to take into account the expenses confirmed by this document alone? Let's analyze the letters of the tax authorities at different levels to find out what the inspectors think about this.

Is a cashier's check enough to prove expenses?

In addition to the details listed in this paragraph, the cash receipt may contain other information provided for by the technical requirements for cash register equipment or due to the peculiarities of the scope of its application (paragraph 3, clause 4 of the Regulations on the use of cash registers when making cash settlements with the population). Most often, on cash receipts printed on modern technology, there is a list of purchased goods, including their name, quantity, price and total cost of goods of one name.

Moscow tax authorities believe that if there is a list of purchases in the CCP check, a sales receipt is not needed (letter of the Federal Tax Service of Russia for Moscow dated April 26, 2011 No. 17-15 / 041152).

Moreover, the Federal Tax Service of Russia for the city of Moscow recognized that a cash receipt containing a list of goods confirms not only their payment, but also the purchase, so it may be the basis for posting goods and materials and reflecting the costs of their purchase in tax accounting (letter dated June 26 .06 No. 20-12/56636@).

Only in the absence of a list of purchased goods in the CCP check, the seller, at the request of the buyer, issues a sales receipt to him (letters of the Federal Tax Service of Russia for Moscow dated June 26, 2006 No. -12/64015). This document must contain all seven details required for primary accounting documents.

Do checks from a cash register not registered with the Federal Tax Service confirm expenses?

Often, during on-site inspections, tax authorities discover that cash receipts presented as documentary evidence of expenses for the purchase of goods, works or services indicate the number of a CCP that is not registered with the counterparty in the tax authorities. In such situations, inspectors at least exclude the expenses of the purchasing organization for the purchase of goods, works, services from this counterparty and recalculate income tax to it. The Federal Tax Service of Russia confirmed the correctness of such actions.

The agency has prepared for territorial inspectorates a review of arbitration practice on disputes arising in connection with the application of administrative liability for the most common violations in the conduct of cash transactions and when working with cash (letter of the Federal Tax Service of Russia dated 05.06.13 No. AC-4-2 / ​​102502) . In addition to other conclusions recommended to inspectors for practical application, the Federal Tax Service of Russia indicated the following. The cashier's receipts submitted to confirm the expenses, containing the number of the CCP, which is not registered with the tax authority for the counterparty, indicate that there was actually no business transaction.

Since the reality of transactions with the counterparty has not been proven, the agency noted that under similar circumstances, inspectors have the right to exclude from the buyer the expenses confirmed by such cash receipts and refuse to deduct VAT on this transaction.

Does a certified copy of a cashier's receipt confirm expenses?

Over time, the information reflected on the cash receipt may fade or even completely fade. Quite often, after just a few months, KKT checks turn into completely blank sheets of paper, as if nothing had been printed on them at all. This happens if the KKM uses, for example, the thermal printing method. It is almost impossible to recover lost information on your own.

Of course, the buying organization can ask the seller for a duplicate of the sales receipt. But this is not always possible. In such a situation, the Moscow tax authorities recommended making photocopies of CCP checks and certifying them properly (letters of the Federal Tax Service of Russia for Moscow dated 26.06.06 No. 20-12/56636@ and dated 12.04.06 No. 20-12/29007). Obviously, photocopies must be made when the information on the cash receipt can still be read. It is advisable to file the original of the check itself with its copy.

According to the Federal Tax Service of Russia for the city of Moscow, certified photocopies of CCP checks can be considered primary accounting documents confirming the costs of purchasing goods, works, services for cash (letter No. 20-12/56636@ dated June 26, 2006). This means that the absence of a readable CCP check in the presence of a copy made from it in advance is not an obstacle to the recognition in tax accounting of expenses for the purchase of goods, works, services paid for by this check. At the same time, the issuance by the seller of copies of cash receipts, and not their duplicates, is not allowed (letter of the Federal Tax Service of Russia dated July 10, 2013 No. AC-4-2 / ​​12406@).

Even if the check of the CCP still faded and the buying organization did not have time to make a photocopy of it, it will be able to confirm the expenses with a sales receipt (letters of the Federal Tax Service of Russia for Moscow dated 06.26.06 No. 20-12 / 56636@ and dated 12.04. 20-12/29007). The sales receipt must contain the name of the seller, the date of sale, the names of the purchased goods or services, their prices and quantity, the surname, initials and signature of the seller, that is, all the details that are mandatory for the primary accounting document.

When can I confirm purchases with one sales receipt without a cash receipt?

Some categories of sellers, when making cash settlements or settlements using payment cards, have the right not to use cash registers. These categories, in particular, include (clause 2.1, article 2 of the Federal Law of May 22, 2003 No. 54-FZ, hereinafter referred to as the Law on CCP):
- organizations and individual entrepreneurs that use in the sale of goods, works, services within the framework of "imputed" activities;
- entrepreneurs who have switched to in the course of carrying out activities for which this system is applied.

At the time of payment for goods, work, services, these persons are obliged to issue, at the request of the buyer, a sales receipt, receipt or other document confirming the receipt of money instead of a cash register check. The list of information that should be reflected in this document is given in paragraph 2.1 of Article 2 of the Law on CCP. The Federal Tax Service of Russia explained that the check of the CCP and such a document are identical in terms of confirming the fact of payment for the goods (letter dated September 14, 2010 No. ShS-37-3 / 111573).

Thus, a sales receipt, receipt, or other similar document issued by a “customer” or an entrepreneur applying the patent taxation system simultaneously confirms both the purchase of goods and materials and their payment. A similar point of view is shared by the Moscow tax authorities (letter of the Federal Tax Service of Russia for Moscow dated 10/17/11 No. 16-15/100094@). They additionally pointed out that the standard form of a sales receipt has not been approved, therefore everyone has the right to develop, approve and apply its own form. The main thing is that it includes all the mandatory details of the primary document, provided for by the Law on CCP and accounting legislation.

However, in order to recognize the costs of such a purchase in tax accounting, the purchasing organization, in addition to the specified document, will also need primary documents evidencing the connection between the costs incurred and the implementation of activities aimed at generating income (clause 1 of article 252 of the Tax Code of the Russian Federation and a letter from the Federal Tax Service Russia dated June 25, 2013 No. ED-4-3/11515@).

It should be noted that in the case of the acquisition of goods, works, services from persons who, on completely legal grounds, do not use CCP, inspectors can still file claims for documentary confirmation of this operation. After all, only on the basis of one sales receipt it is impossible to reliably establish that it was the UTII payer or the entrepreneur using the patent taxation system that issued it. Therefore, it is advisable for organizations acquiring goods and materials from these categories of taxpayers to ask them for a copy of a patent or a notification issued by the inspection on registration as a “substitute”.

Of course, it is possible that the seller will refuse to issue a copy of such a document, especially since he is not obliged to provide it to his customers. In this case, if there are disagreements with the tax authorities, we recommend referring to the fact that the norms of the Tax Code do not impose on the buyer the obligation to check the tax status of his counterparties.

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

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

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

The purpose of the document and the rules for its use

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

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

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

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

Features of use for individual entrepreneurs and LLC

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

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

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

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

Mandatory details and their decoding

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

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

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

Design rules

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

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

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

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

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

Innovations this year

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

Here is a list of the most major amendments:

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

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

Procedure for issuing a copy of a cash receipt

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

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

Copy of cash receipt consists of the following details:

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

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

Penalties for violation of use

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

If you need to come back to reissue the papers, the buyer will not work with you further. He will find another - not problematic - partner.

What is a sales receipt? How to compose it correctly?

The difference between a cash register and a sales receipt

Both types are used in the sale of goods (works, services) for cash. But there is a significant difference between them.

A cash receipt (KCh) is a fiscal document created (printed out) exclusively with the help of special equipment - a cash register (KKM). In addition to the details relating to the seller as a business entity, this form contains the exact time of the purchase, the address and the individual number of the cash register itself. The main goal of the CoC is to help regulatory authorities monitor the correctness of the calculation and payment of taxes.


A sales receipt (TC) is a non-fiscal document drawn up by the seller in addition to or instead of the CC, in cases provided for by the current legislation of the Russian Federation. This document is filled in by the entrepreneur or his representative manually or using conventional computer technology. The main purpose of the TC is to decipher the products, works and services provided for cash.

Making a sales receipt without a cash register

This year, those organizations and individual entrepreneurs that, by the nature of their activities, have the status of a payer of a single tax on imputed income (UTII), can only issue a PM, a receipt or other document to the buyer to confirm the fact of cash payment. It was these individual entrepreneurs who were allowed not to use KKM, which means that they are not obliged to print the KCh and are physically unable to.

Official details of the document

Although there is no legal act that would clearly regulate the unified form of such documentation, during registration, you should fill in the details required for primary documents:

  • Document's name. It must be indicated "Commodity check".
  • Document Number. Often printed forms do not contain the number icon and therefore the seller's representative does not put it. It is not right. Numbering should be maintained because the accounting document must be numbered, and because your buyer in the advance report must refer to the number of the document by which he purchased the goods. Do not make the client nervous and add the number “from the head”. Numbering can be continuous from the beginning of the accounting period or start a new numbering daily. Numbering from the beginning of the year seems more logical, since most of the accounting documentation is numbered this way.
  • Date of. Enter the day, month and year of the purchase. No need to be lazy, but write the name of the month in words.
  • The name of the organization or individual entrepreneur and his taxpayer identification number (TIN). You should write the last name, first name and patronymic of the individual entrepreneur and his TIN (as in the Certificate). Avoid abbreviations. Some organizations will not accept papers that appear with initials instead of a name. If your PM does not have enough space for the full name, buy or print yourself a new, more convenient one. You can fill in these details manually, type on a computer, or you can use a stamp. It is allowed to enter additional details (address, telephone, e-mail) that seem necessary.
  • Name of sold goods (works, services) and their quantity. It is impossible to generalize what has been implemented into one group (“spare parts”, “building materials”, “stationery”, etc.). Each type should be indicated on a separate line (for example, “VHC-1.35 cement”, “G-10 alkyd enamel”), because the essence of PM is a detailed breakdown of goods / services. The quantity is entered as a number. You need to be attentive to those values ​​that are realized in sets or in pairs. For example, if you sold 2 boots, that's 1 pair.
  • Price. The unit cost of each item is indicated by a figure. Rubles and kopecks are separated by a comma or dot. If the price is without kopecks, then two zeros (25.00) are put after the decimal point.
  • Sum. The total cost of each item is recorded as a figure, which is determined by multiplying the quantity by the price. At the end of the document, the total amount is fixed: first in numbers, and then in words. It is important to remember that the number of rubles is written down in words, and the number of kopecks in a figure (“Twenty-five rubles. 00 kopecks.”).
  • Information about the person who issued the TC. According to the rules of trade, this should be information about the person who actually (directly) carried out the sale: position, surname, initials.

If an entrepreneur uses an officially unemployed seller, then there is a temptation to teach him to put only an illegible signature. This is not a solution to the problem, but a violation. In this case, it is better for the employer to sign in advance all the originals of the TC indicating their full name.

  • In the case when a sales receipt is in addition to a cash receipt, it must contain the inscription "The presence of a cash receipt is mandatory." In such cases, you may have to separately indicate the amount of VAT.
  • The law does not provide for mandatory certification of the TC with the seal of the entrepreneur. But most diligent bookkeepers require a wet seal. In order not to inflame passions with disputes about rights and obligations, it is better to put an imprint.
  • PM itself is proof of cash. Putting down the inscription "Paid" or "Received" on the territory of the Russian Federation is not necessary. But the presence of such a record does not spoil anything.
  • Blank lines must be crossed out so that nothing can be added.
  • If all the valuables purchased by the client do not fit into one form, you can act in two ways: 1) split the purchases into several checks with separate numbers; 2) enter the values ​​in subsequent sheets indicating that it is a continuation of the first. Method number 1 is more practical. It is important to warn the consumer in advance that you will complete the operation in several stages. And agree on the amounts of PM and CN (if they are together).
  • For your own peace of mind and safety, the seller should keep a duplicate (fill in everything through carbon paper). This allows you to control sellers and serves as an important argument in communicating with the buyer, especially in conflict situations.
  • Don't trust your employees too much. Do not leave them uncontrolled use of forms with a signature and a seal. During a counter tax audit, you may be very surprised to find out what exactly and for what huge amount was allegedly sold through you.

Do I need to issue a sales receipt?

Federal Law No. 54-FZ (Article 2), which regulates the issuance of PM, contains the phrase "at the request of the buyer (client)".

If you did not issue, then an unscrupulous buyer may accuse you of denying him a legal right. And then the norms of the Code of Administrative Offenses will be applied to you (Article 14.5). Your refusal will cost you from 3 to 4 thousand rubles. (for individual entrepreneurs and officials) and 30 to 40 thousand rubles. for a legal entity in the form of a fine.

Free legal advice:


How to prove that you did not refuse, but simply did not ask you? Looking for witnesses? Install surveillance cameras? Agree, it’s easier to write out a small piece of paper and keep a duplicate of it for yourself.

Is a non-cash receipt documentary evidence of expenses incurred

There are two possible correct answers here:

  1. If the seller is registered as a UTND taxpayer, then the PM will be the official and only confirmation of the fact that the goods or services have been purchased. Provided that all details are filled out completely and without errors. It is absolutely legally attached to the expense report to confirm expenses.
  2. If the seller uses KKM, then the cash receipt, and not the sales receipt, is considered as confirmation of expenses by the accountable person. The second can be attached to the advance report as an explanation or clarification of the types (directions) of costs. But it will not have legal force.

So, a sales receipt is easy to draw up. Both the seller and the buyer are interested in its existence. Although the client is always right, help him to be right without harming you. Learn for yourself, and then train your employees to fill out accounting documents correctly. Then even with a huge selection, your consumers will come back to you again and again. What else is needed for entrepreneurial happiness? Unless an understanding tax inspector ...

Legal basis

  1. Code of the Russian Federation on Administrative Offenses of December 30, 2001 No. 195-FZ (as amended on June 29, 2015).
  2. Federal Law No. 54-FZ of May 22, 2003 (as amended on March 8, 2015).

"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"

  • Law of the Russian Federation of February 7, 1992 No. (as amended on July 13, 2015) "On Protection of Consumer Rights".
  • Decree of the Government of the Russian Federation of 19.01.1998 No. 55 (as amended on 05.01.2015) “On approval of the Rules for the sale of certain types of goods, a list of durable goods that are not subject to the buyer’s requirement to provide him free of charge for the period of repair or replacement of a similar product, and a list of non-food products of good quality that are not subject to return or exchange for a similar product of a different size, shape, size, style, color or configuration.
  • Free legal advice:


    A sales receipt without providing a cash receipt: legality and registration requirements

    The obligation to apply the CCP is provided for by the current legislation. Individual entrepreneurs and organizations must use the cash desk for transactions with cash in cash or settlements with payment cards. The buyer or client receives, at the time of entering the cost of goods or services, a cash receipt created using the CCP.

    Cash receipt (KCh)

    A cash receipt is an accounting document that has the following characteristics:

    1. formed on paper;
    2. testifies to the calculation;
    3. contains information on transactions, which makes it possible to record cash receipts.

    In accordance with the Letter of the Ministry of Finance No. / 22, fiscal forms of KKM confirm the actual costs of paying for goods, works, services in cash.

    Mandatory details of the CC are approved by Government Decree No. 745:

    The absence of at least one of them is the basis for refusing to recognize the validity of the form. Such a cash document should not be accepted as an accounting act for tax calculation. The legislator allows the indication of additional information (name of the cashier, amount of VAT, etc.)

    Free legal advice:


    Sales receipt (TC)

    The concept of a sales receipt is available in the Civil Code of the Russian Federation. This document is the basic one for certifying the fact of making money for goods under a retail sale and purchase transaction. The legal framework for this accounting form is represented by the Civil Code of the Russian Federation, Federal Law No. 54, the Law on the Protection of Consumer Rights, Government Decree No. 55, etc.

    A sales receipt is required for accountable persons, at an advance settlement, to clarify information about a product or service that is not in the fiscal document.

    Its form is not approved by the legislator. The seller independently develops the form.

    In this case, the following details must be in the form:

    1. the name of the accounting paper (PM);
    2. date and time of formation;
    3. the name of the party accepting the payment;
    4. information about a product or service;
    5. quantity of goods/services in physical and financial terms;
    6. indication of persons responsible for the preparation of the document;
    7. signature and its transcript.

    The seal does not act as an obligatory requisite of the form. Its absence is not grounds for invalidating the TC.

    Free legal advice:


    Carrying out payments without a cash desk

    Conducting cash transactions is not always convenient for the seller due to the following circumstances:

    • purchase of a cash register - additional costs;
    • the need to report to the tax inspectorate, put KKM on registration;
    • compliance with all formalities when creating accounting documents;
    • sales training, etc.

    That is why an individual entrepreneur may be interested in the possibility of making payments without a cash desk. These actions are lawful only in cases provided for by law. For example, when working on UTII, an entrepreneur issues to customers not a cash receipt, but a BSO.

    Calculations without cash registers are associated with the procedure for taxation, work in specific market sectors, and a certain location of the individual entrepreneur.

    Commodity instead of cash

    A sales receipt and a cashier's check are not the same thing. But the first can replace the second for individual entrepreneurs with UTII. However, this is only possible if the sales receipt meets the requirements for BSO. They are approved in Government Decree No. 359. Unlike ordinary sales receipts, BSOs are subject to IP accounting. The list of details required for such forms is longer, and the methods for their production are specified by the legislator.

    Ideally, there should be two documents (KCh and PM) available at the trading places. If the legislator obliges an individual entrepreneur to provide CN and, at the request of the client, a commodity one, then he must strictly comply with the current legislation.

    Free legal advice:


    By the way, a sales receipt without a cash receipt can be issued. The legislator does not prohibit the performance of these actions. Given that on the basis of a sales receipt, the client gets the opportunity to take into account the costs of purchasing goods or paying for services. Under current legislation, an entrepreneur, if he has a sales receipt with the required details, has the right to use it to record expenses. At the same time, there is no obligation to confirm that the seller is a UTII payer.

    When an organization or individual entrepreneur is obliged to use the cashier when making payments, but these actions were not performed, the buyer is not responsible. State bodies are obliged to accept a sales receipt as a confirming act. This conclusion follows from judicial practice (definitions of the Constitutional Court of the Russian Federation N 329-O). The taxpayer is not responsible for the consequences of violations of counterparties.

    The legality of the issuance of PM without cash

    The issuance of sales receipts instead of cash receipts is allowed for individual entrepreneurs on UTII, if they meet the requirements for BSO. These actions will be lawful if the individual entrepreneur is released from the obligation to use the fiscal apparatus when making settlements. In this case, CN is equated with PM and the importance of the specified information increases. PM is the only way to prove the purchase.

    Rules for issuing a sales receipt in the absence of a cash desk:

    1. The presence of mandatory details, since, otherwise, the legal force of the document is lost.
    2. Advertising on the reverse side should not overlap the official information on the PM.
    3. Each unit of goods is indicated on a separate line, without generalizations, with decoding. If this condition is not met, the document may not be accepted by the accounting department.
    4. The amount under the act is indicated for each item separately and the total in a separate column (in numbers and in words).
    5. The paper is issued in two copies - for the buyer and the seller.
    6. Blank lines must be crossed out, which will protect against fraudulent transactions.

    A sample of the correct registration of a sales receipt:

    Free legal advice:


    The difference between checks

    Despite the similar names and application in the sale of goods at retail, these documents have serious differences from each other:

    1. Decor. Fiscal paper (CC) can only be created when using cash register, and TC is filled in manually.
    2. Requisites. For KCh - the exact time, KKM number and address.
    3. TC is not a fiscal document, unlike CC, which allows government agencies to track the correctness of accounting and calculation of taxes.
    4. A sales receipt is required to decipher products or services sold for cash in cash.

    Businessman's responsibility

    Entrepreneurs who have not provided the buyer with a sales receipt are considered offenders under administrative law (Article 14.5 of the Code of Administrative Offenses of the Russian Federation). They may be punished. Sanctions - a fine or a warning.

    This norm provides for the objective part - non-use of cash registers, the use of an unregistered fiscal apparatus, violation of the procedure for conducting settlement transactions, etc. Liability - a fine of up to 40 thousand rubles (for organizations). For individual entrepreneurs, the size of the sanctions is much lower - up to 2 thousand rubles.

    A sales receipt and a cash receipt are not the same accounting acts. A common feature is the transfer of a document to the buyer or client in retail trade to confirm the fact of the transaction and pay for it. Each paper has its own meaning.

    A sales receipt can be issued without a cash receipt, when the seller has the right not to use the cash register. Otherwise, it's illegal.

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    A sales receipt without a cash receipt - features and requirements

    Compliance with cash discipline is mandatory for all business entities, especially with regard to the receipt and issuance of cash.

    What is a sales receipt for?

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

    If you purchase something with your own funds, then according to the sales receipt they can be returned at the cash desk of the enterprise. It is used in accounting and tax reports if the entrepreneur works under a special taxation system.

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    What is a cashier's check for?

    After purchasing any product or receiving a service, the buyer is issued a cash receipt, thus confirming the sale and purchase 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 the 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 food payment. A cash receipt is a very important document when you need to confirm the fact of purchasing a product or service. 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 options legally fixed, confirmation of the purchase of goods or services provided.

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

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

    Requirements for issuing a sales receipt

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

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    Correctly indicated 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 an official confirmation of the purchase of goods. Some businessmen try to place advertising texts on a sales receipt, although there is no official prohibition on this action, but advertising must be placed so that all details are clearly visible.

    Features of registration of a sales receipt

    It lies in the correct design, for example, if office goods were purchased, then each line is written with a unit of a particular group, the total quantity and cost, and so they fill in for each group, and do not combine them on one line. If you do not comply with this requirement, then they may arise 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 in a separate line provided for this, even if only one item of goods was purchased. The amount is written in numbers and in brackets in words.

    If not all lines are filled in the check, then they are crossed out so that it is not possible to attribute anything. You need to treat the design carefully, otherwise problems may arise with many checking structures.

    sales receipt sample

    Registration of a sales receipt from IP

    Basically, individual entrepreneurs are engaged in small-scale retail trade or the provision of services to the population, and therefore the correct execution of all business transactions, which include the receipt of cash, is required.

    If we turn to the Tax Legislation, then the execution of purchase and sale transactions can take place both for cash and by bank transfer. And to confirm the transaction, the purchaser must receive confirmation of the purchase: a sales receipt or cash receipt. But small retail businesses may not have cash registers, and a sales receipt can be used to replace cash.

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    As already mentioned, there is no single form for this payment document, but there are mandatory requirements for filling in the details of an Individual Entrepreneur, if they are not specified, then 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:

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

    From OOO

    Conducting business activities of an LLC can be both in cash and by bank transfer, if the entire transaction is executed as in cash, then the organization draws up a sales receipt without fail. Registration is similar to IP, but there is one difference: an invoice is attached to the sales receipt with a detailed description of the product groups and quantity.

    Consequences of not issuing a check

    Since a sales receipt is a reporting document, when performing various kinds of checks, its failure to issue it may result in fines for the entrepreneur. But if earlier such violations were not noticed, then for the first time he can get by with a simple warning.

    When a Cashier's Check Isn't Needed

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

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    • If a sales receipt is issued.
    • In the provision of household and other services to the population.
    • Selling at organized markets for goods, at newsstands or during a peddling outlet.
    • When selling tickets for travel in public transport.
    • When selling food in schools and other educational institutions.

    In all these cases, an organization working on the UTII, 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 receipt, then you need to refer to Federal Law No. 54, which abolishes the obligation of organizations to have cash registers for UTII, instead of this check, the buyer is issued a sales receipt with all the necessary details, which serves as financial confirmation of the purchase.

    Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs

    This article will help entrepreneurs understand the types of checks, which ones are required and which ones can be omitted.

    We will also find out what is the difference between sales receipts and cash receipts, and when they can be issued separately from each other.

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    Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how to solve your problem, please contact the consultant:

    What is a sales receipt used for?

    A sales receipt (TC) is an official paper attached to the main document, which serves as evidence that certain services / goods were provided to the consumer. There is no approved form for this document. For this reason, entrepreneurs have the right to issue a free-form sales receipt.

    The PM is not a form that must meet certain strict requirements, as it is a supporting document. Individuals engaged in entrepreneurial activities can issue checks on their own or turn to any printing house for help.

    Recently, you may have heard that the need for the use of PM can be reduced, since most cash registers already indicate the range of goods / services provided to the consumer in full on the cash receipt (CR).

    Of course, in this scenario, the need for a sales receipt is eliminated. But what about the entrepreneurs who have kept the old cash registers? In this case, they cannot release the goods without PM.

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    Individual entrepreneurs who are on a single imputed income tax (UTII) can provide their consumers with only TC as the only required document when using the services offered or with any material acquisition.

    Let's take a look at the invoice form. List of required details indicated on the PM:

    • name, i.e. "Sales receipt";
    • individual serial number;
    • the name of the individual entrepreneur, his taxpayer identification number;
    • name of goods or services provided, number of such;
    • total amount;
    • signature and its full transcript of the person to whom the check was issued and provided.

    What is a cashier's check used for?

    One of the most important duties of a private person engaged in entrepreneurial activities is the correct execution of cash transactions. First of all, this applies to printing and providing a check to the consumer.

    The CC of an entrepreneur is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above payment document is also necessary when making various kinds of calculations. It is also an important point in maintaining strict accountability in documents.

    List of required details to indicate on the check:

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    • Name;
    • name of goods/services;
    • the amount of money for the provided goods/services;
    • date of purchase with an indication of the exact time;
    • serial number of the check;
    • the address at which the type of machine used for issuing checks is registered;
    • the name of the individual entrepreneur, his taxpayer identification number, as well as the registration number;
    • the number of the cash machine under which it was registered during manufacture;
    • attribute of the fiscal regime.

    All this information is necessary in order to determine exactly where the goods were purchased, as well as to establish the exact date and time of the purchase transaction. Also, the contents of the check help the state body that monitors compliance with tax laws to monitor compliance with IP rules. Advertising is allowed on the CC, but only if the main details are legible. If it was noticed that some props are not visible well enough, you need to stop the operation of the device.

    Nowadays, all KKM draw up the above check in their own way. For example, the check number can be indicated both at the top, and at the bottom, or even in the middle. This is not any kind of violation.

    If you are interested in the process of calculating the penalty at the refinancing rate, you can find an example in this article.

    Use of a cash receipt by consumers

    Many consumers these days demand HF and are fully entitled to it. A check may be useful to a client for reporting on the purchase of certain goods for a specific amount of money. The legislation clearly spells out all the points that ensure that CCH is always issued by entrepreneurs. Some SPs also use CV to provide complete sales information on the advance report.

    The fact that you provide a C.C. when returning a damaged product will make your life much easier and relieve you of the burden of providing evidence that the product was purchased directly from this place. The current legislation does not oblige to return the goods only if there is a CC, but its presence will greatly facilitate your life.

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    Registration of TC without a cash register

    If there is no cash register, a person engaged in entrepreneurial activities is forced to issue a TC at each request of the client, since a TC without providing a TC is the only document confirming the fact of purchasing a product or using a service.

    With such issuance of PM, the importance of the data provided in the check increases significantly. This happens because in this case, PM is the only documentary evidence of the very fact of purchase. In accordance with the rules of accounting, it is believed that TC is a step-by-step decoding of CC.

    Consequences of not issuing a check

    Fines are provided for by the legislation for not issued checks. It should be remembered that the status of an “unbroken check” can also be equated with a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. A penalty is also applied in this case.

    Depending on the situation, the legal punishment in the form of a monetary payment for non-compliance with the established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not held administratively liable at an earlier date, and also if during the inspection no violations of another type were found.

    It is also worth noting that most often such checks take place in case of frequent complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. In the form of exceptions, even cases of breakdowns of cars or an expired cash tape do not pass.

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    When is a cashier's check not needed?

    CN must be issued to all consumers in all circumstances where the settlement is carried out in cash, except for the moment when the person engaged in entrepreneurial activity has a legal permission that he may not use cash registers, that is, he has the right not to issue CN .

    As practice shows, customers rarely pick up checks, but issuing them has been and remains a necessary condition. And an individual entrepreneur, in turn, must create all the necessary conditions so that these rules are not violated.

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    Hello, can you please tell me whether it is possible for an individual entrepreneur on PSN to replace a sales receipt with a check printed on a check printing machine? Can a check printer be programmed to print sales receipts?

    You can install a printer on which to print sales receipts, with your details,

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    (Full name TIN, address ...) purchased goods ... then put the seal or stamp of the store and signature ...

    The check printing machine is that it will not save the text for 6 months as required by law ... it burns out (disappears) within 2-3 months ...

    Please tell me, if on the "sales receipt" of an individual entrepreneur where the address is, it is written: "for personal use" is this permissible?

    Please tell me if the sales receipt of an individual entrepreneur does not contain an address, but the inscription "for personal use." Is this allowed?

    Hello Tatyana, there are no requirements for the form of a sales receipt, which would be approved at the legislative level. There is a list of information that must be present on the sales receipt and there is no address among them. The address at which the type of cash register used for issuing checks is registered is indicated only on the cash receipt.

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    This article will help entrepreneurs understand the types of checks, which ones are required and which ones can be omitted.

    We will also find out what is the difference between sales receipts and cash receipts, and when they can be issued separately from each other.

    What is a sales receipt used for?

    A sales receipt (TC) is an official paper attached to the main document, which serves as evidence that certain services / goods were provided to the consumer. There is no approved form for this document. For this reason, entrepreneurs have the right to issue a free-form sales receipt.

    The PM is not a form that must meet certain strict requirements, as it is a supporting document. Individuals engaged in entrepreneurial activities can issue checks on their own or turn to any printing house for help.

    Any printing company is able to provide services for the compilation of PM of completely different types, depending on the type of activity. The option of creating a completely new, unique sample specifically for the entrepreneur is also being considered.

    Recently, you may have heard that the need for the use of PM can be reduced, since most cash registers already indicate the range of goods / services provided to the consumer in full on the cash receipt (CR).

    Of course, in this scenario, the need for a sales receipt is eliminated. But what about the entrepreneurs who have kept the old cash registers? In this case, they cannot release the goods without PM.

    Individual entrepreneurs who are on a single imputed income tax (UTII) can provide their consumers with only TC as the only required document when using the services offered or with any material acquisition.

    Let's take a look at the invoice form. List of required details indicated on the PM:

    • name, i.e. "Sales receipt";
    • individual serial number;
    • the name of the individual entrepreneur, his taxpayer identification number;
    • name of goods or services provided, number of such;
    • total amount;
    • signature and its full transcript of the person to whom the check was issued and provided.

    What is a cashier's check used for?

    One of the most important responsibilities of a private person engaged in entrepreneurial activities is proper handling of cash transactions. First of all, this applies to printing and providing a check to the consumer.

    The CC of an entrepreneur is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above payment document is also necessary when making various kinds of calculations. It is also an important point in maintaining strict accountability in documents.

    The CC can be printed out exclusively with the help of the device, which, in turn, by default, must contain the necessary data about the entrepreneur.

    List of required details to indicate on the check:

    • Name;
    • name of goods/services;
    • the amount of money for the provided goods/services;
    • date of purchase with an indication of the exact time;
    • serial number of the check;
    • the address at which the type of machine used for issuing checks is registered;
    • the name of the individual entrepreneur, his taxpayer identification number, as well as the registration number;
    • the number of the cash machine under which it was registered during manufacture;
    • attribute of the fiscal regime.

    All this information is necessary in order to determine exactly where the goods were purchased, as well as to establish the exact date and time of the purchase transaction. Also, the contents of the check help the state body that monitors compliance with tax laws to monitor compliance with IP rules. Advertising is allowed on the CCH, but only if the main details are readable. If it was noticed that some props are not visible well enough, you need to stop the operation of the device.

    Nowadays, all KKM draw up the above check in their own way. For example, the check number can be indicated both at the top, and at the bottom, or even in the middle. This is not any kind of violation.

    Use of a cash receipt by consumers

    Many consumers these days demand HF and are fully entitled to it. A check may be useful to a client for reporting on the purchase of certain goods for a specific amount of money. The legislation clearly spells out all the points that ensure that CCH is always issued by entrepreneurs. Some SPs also use CV to provide complete sales information on the advance report.

    The fact that you provide a C.C. when returning a damaged product will make your life much easier and relieve you of the burden of providing evidence that the product was purchased directly from this place. The current legislation does not oblige to return the goods only if there is a CC, but its presence will greatly facilitate your life.

    Registration of TC without a cash register

    If there is no cash register, a person engaged in entrepreneurial activity forced to issue TC at each customer request, since PM without providing CN is the only document confirming the fact of purchasing a product or using a service.

    The current legislation allows the issuance of TC as an attachment to CC, or TC without providing CC.

    With such issuance of PM, the importance of the data provided in the check increases significantly. This happens because in this case, PM is the only documentary evidence of the very fact of purchase. In accordance with the rules of accounting, it is believed that TC is a step-by-step decoding of CC.

    Consequences of not issuing a check

    Fines are provided for by the legislation for not issued checks. It should be remembered that the status of an “unbroken check” can also be equated with a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. A penalty is also applied in this case.

    Depending on the situation, the legal punishment in the form of a monetary payment for non-compliance with the established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not held administratively liable at an earlier date, and also if during the inspection no violations of another type were found.

    It is worth emphasizing that the fact of violation of the issuance of the specified payment document, as a rule, is detected during the inspection of entrepreneurial activities by the tax inspectorate.

    It is also worth noting that most often such checks take place in case of frequent complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. In the form of exceptions, even cases of breakdowns of cars or an expired cash tape do not pass.

    When is a cashier's check not needed?

    CN must be issued to all consumers in all circumstances where the settlement is carried out in cash, except for the moment when the person engaged in entrepreneurial activity has a legal permission that he may not use cash registers, that is, he has the right not to issue CN .

    As practice shows, customers rarely pick up checks, but issuing them has been and remains a necessary condition. And an individual entrepreneur, in turn, must create all the necessary conditions so that these rules are not violated.

    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, should all individual entrepreneurs install new cash registers? So let's answer the main question first:

    Attention! From the middle of 2018, all organizations and entrepreneurs on the general taxation system are required to use online cash registers. 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. A cash receipt is printed on a special cash register, which must be correctly configured and registered with tax inspectors.

    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 the 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):

    • Name;
    • 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:

    • Name;
    • number in order;
    • date of;
    • 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 on special regimes who do not have hired workers, with the exception of those who are engaged in retail trade 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 types of entrepreneurial activity are completely exempted from observance of cash discipline. It can not be used by nannies, nurses, recycling and glass containers (except for scrap metal).

    Consider how cash transactions should be processed in different special modes.

    On USN

    One of the most common taxation regimes is the STS, 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. When concluding an employment contract, 30 days are allotted for registering a 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, operates on 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, the scope 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 natural persons 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 paying with a plastic card through a special terminal. The acquiring check itself is a 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 apparatus.

    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 a 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. I would like to give good advice 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.