Introduction new system work retail outlets, suggesting electronic exchange information with the tax office raises many questions and ambiguities. Business owners are trying to figure out what requirements primary documents printed after 2017 must meet. The provisions of Federal Law No. 54 do not provide for a uniform check template for everyone. online cash register. This means that the cash form issued at the supermarket, village store and gas station may look different, but will always contain a set of established details.
In 2017, changes will affect not only the seller’s work procedure, but also the content of the primary documents issued by him. They will become more informative, which will help protect consumer rights.
Since 02/01/2017, the online cash register receipt exists in two types:
The primary document on paper is issued to the buyer in any situation. For failure to submit it, an entrepreneur or head of a company faces a fine of up to 2 thousand rubles, an organization – up to 10 thousand rubles.
The new online cash register receipt is electronic. It must be presented to the buyer if he has expressed a corresponding desire. The document is sent to the client to the specified email address, via an Internet link or to a mobile phone. In the first two cases, its content is identical to the paper version, in the third it is shortened due to the peculiarities of the formation of the text of the SMS message.
According to the authorities, the introduction of e-checks will help protect consumer rights. Paper media can be torn, damaged, or lost, which cannot be done with a virtual document. This will reduce the number of disputes when returning and exchanging goods and will allow citizens to track the dynamics of prices for purchased products.
Previously, the criteria for the content of primary fiscal documents were set out in scattered by-laws. Now they are combined into Art. 4.7 Federal Law-54. According to the provisions of the regulatory document, the form must contain the following information about the seller:
From 02/01/17, the requirements for online cash register receipts dictate the need to indicate the tax regime in which the seller operates: simplified tax system, OSNO or unified agricultural tax. Firms and individual entrepreneurs on “imputed” and PSN have the right not to use cash registers until 2018.
Since February of this year, an additional detail has appeared in the document - a sign of payment. The seller must choose between four options:
The requirements for what an online cash register receipt looks like dictate the need to provide information about the product. The document must state the following:
A sample of an online cash register receipt indicating the names of purchased goods and the number of their units is relevant only for legal entities and individual entrepreneur on OSNO. Commercial structures that have chosen special tax regimes will be required to register this information from February 1, 2021. This does not deprive them of the obligation to indicate the accrued VAT today.
Mandatory details of an online cash register receipt from 02/01/17 include the full name and position of the responsible employee of the seller company who accepted the funds. The only exception is payments made online using electronic means payment (for purchases in online stores).
In 2017, an example of an online cash register receipt necessarily implies the presence of the following details:
The specified data is present on the form if the document is sent in virtual format to the client’s email or phone number. Additionally, you must enter the serial number of the check. These three requirements are fulfilled by organizations that are required to exchange data with the tax office online. Structures that use cash registers offline due to their location in remote areas are exempt from them.
If a buyer is wondering how to check an online cash register receipt, he needs to pay attention to the control information on the document. This is the shift number and fiscal sign.
These are the main details of the primary document. Depending on the specifics of the work, the seller has the right to supplement the paper form with other information of advertising or non-advertising content.
With the introduction of online cash registers, the receipt has become more informative and complex; it now contains details that can only be reproduced using modern high-tech devices. One of them is a QR code. This is a bar code that encrypts the following information about the completed sale:
An online cash register receipt is verified using a bar code. To find out whether a seller operates legally or sells genuine products (for example, alcohol), you need to use an application that reads QR codes. It can be downloaded for free on the tax service website or on online markets. Using the program, the client can easily check the information from the fiscal document on the Federal Tax Service portal. This is an additional consumer protection measure introduced by the authorities.
A new type of online cash register receipt allows you to use it as a business card. You can “hardwire” any information into a two-dimensional code: postal addresses, phone numbers, etc. Using the described application, the client creates his own barcode, and at the time of payment gives it to the seller for scanning. There is no longer any need to dictate your e-mail: just a couple of keystrokes are enough, and the electronic version of the fiscal document is sent to the buyer.
New mandatory details for an online cash register receipt make it more informative for the client and regulatory services. Having an electronic version of a document becomes an important step in improving consumer protection. The virtual receipt cannot be lost or damaged, and it does not fade over time. This means that it will be easier for the client to defend his interests.
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One of the technological innovations in the interaction between seller and buyer after the introduction of online cash registers in Russian retail is an electronic cash receipt. Why is it needed and what is it? Who is obliged to issue it and in what cases, how to transfer an electronic receipt from an online cash register to the buyer?
In accordance with paragraph 2 of Article 1.2 of Law No. 54-FZ (LINK), the seller is obliged, at the buyer’s request, to send to the provided e-mail or telephone an electronic copy of the cash receipt confirming payment for the purchase. And that's not counting the unconditional obligation to issue a paper check - which is handed over even if the buyer does not ask for it.
The same obligations for issuing an electronic check are established by law in relation to payment agents - organizations to which the seller delegates the authority to issue goods to buyers (and accept payment for them). An example of a payment agent, probably the largest in the country, is Russian Post. She is responsible for issuing cash receipts, including electronic ones.
Technically, the sending of the check is carried out by the Fiscal Data Operator - an organization with which the user of the online cash register in most cases must necessarily enter into an agreement, since this is required by Law No. 54-FZ. There are, however, exceptions to this rule - we will look at them later in the article. The cash register computer and the cash register itself (or only it - if an autonomous cash register is used), one way or another, must be correctly configured to transmit data via the Internet to the OFD - otherwise checks will not be sent.
If the check is sent to the phone, the seller must have the required number of prepaid SMS messages on the OFD account to send the check. Checks, in accordance with the usual tariffs of modern OFDs, are usually sent free of charge to the e-mail addresses provided by users.
From a legal point of view, an electronic cash receipt is equivalent to a paper one. In terms of content - in terms of details, they are also almost the same. At the same time, the electronic check has obvious advantages for the buyer:
If the store does not send an electronic receipt to the buyer who has provided contact information specifically for this purpose in advance, then the inspection authorities may, on the basis of clause 6 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (LINK) to warn or fine a commercial enterprise:
The most important nuance that you need to know: the seller will not be able to send an electronic check to the buyer if the contacts are provided by him after settlements (after the check has been punched at the online cash register). This will contradict the provisions of Law No. 54-FZ, according to which the check must be sent to contacts provided strictly before settlements - moreover, they are assumed to be provided voluntarily, without a reminder from the seller.
Please note that these rules for using electronic receipts are established for regular, offline stores. In the case of online stores, the situation is fundamentally different.
When selling goods through an online store, sales channels are used that fall under the criterion specified in paragraph 5 of Article 1.2 of Law No. 54-FZ. Namely, these sales channels “eliminate the possibility” of personal interaction between the seller and the buyer.
The law requires online stores to send electronic receipts to customers (while paper receipts, for obvious reasons, are not issued and are not transmitted subsequently). For these purposes, a mandatory request for contact information is required. The buyer, in turn, is not obliged to know about this - but must be notified that the relevant contact information must be provided, moreover, before making payments with the online store.
In practice, the necessary contact information is requested through the order form (or at the stage of registering a user account in the online store - if required). Therefore, there should be no problems with receiving them. Contacts can be anything - represented by e-mail, telephone. And they do not have to be correct and real - the online store is not required to certify their authenticity (however, it is better to still have real contacts of the buyer at hand for reasons of subsequent communications with him during the processing, assembly and delivery of the order).
The online store sends the buyer only an electronic receipt even if the advance payment for the product is returned (or offset against future purchases).
We noted above that offline stores can delegate their authority to accept payment for goods and issue them to their payment agents - such as Russian Post. Essentially similar legal relations apply in online trading. The final executor when making payments for goods online can be a payment agent - as a rule, this is an aggregator of payment systems (for example, the Robocheki service from Robokassa -), which provides the technical possibility of using them as tools for paying for orders. And in this case, it is the online payment agent who will be responsible for providing customers with checks in electronic form.
In the most general case, payment for goods in an online store is carried out using a bank card (or a specialized payment system) online. The person enters the card data, prepays for the goods, and then receives it at the point of delivery. In this scenario, the moment of making settlements is completely obvious - they are recognized as carried out immediately after the transaction is approved by the bank.
After this event, the payment transaction is fiscalized at the online cash register, and then an electronic cash receipt is sent to the buyer. As a rule, an automatic online cash register is used, specially designed for an online store (the use of rented online cash registers for these purposes is becoming increasingly popular - for example, through services such as ATOL-Online (LINK).
But a scenario is possible in which payment for goods ordered in an online store is carried out according to a different scheme - using a bank receipt. A person downloads it from an online store website, takes it to the bank, and then pays for it. The online store, having detected the receipt of funds in the current account, fulfills its obligations as a seller - sends the goods or invites the buyer to receive it at the warehouse (point of delivery).
For a long time, Russian legislation lacked sufficiently detailed rules regulating how an online cash register (and an electronic check in particular) should be used in the considered “with a receipt” scenario. The application of existing legal norms in such cases was difficult, since the procedure for using an online cash register in typical situations is characterized by a rather strict link precisely to the moment of making payments. Which, obviously, was difficult to determine in the “with a receipt” scheme.
Regulatory agencies have issued rather conflicting guidance on this matter. In particular, they provided recommendations for concluding separate agreements between sellers and financial institutions that accept receipts for payment on informing the owner of the current account about the incoming transaction corresponding to payment for goods by the buyer of the online store. It is clear that such recommendations were extremely difficult to implement in practice.
But the modern version of Law No. 54-FZ already has the necessary regulatory provisions for “with a receipt” scenarios. They are enshrined in a separate paragraph 5.3 of Article 1.2 of the law (although there are some questions about them - a little later we will get acquainted with the still relevant “blind spots” in the legislation regarding the calculations under consideration).
Clause 5.3 talks about non-cash payments, which, on the one hand, are characterized by the absence of direct interaction between the seller and the buyer, on the other hand, “do not fall within the scope” of clause 5, which was discussed above (it regulates the payment procedure when paying for goods on the Internet -store). Of course, paragraph 5.3 does not directly say that we're talking about specifically about the “with receipts” scheme, but it obviously fits the designated criterion - along with other potentially feasible schemes that cannot be attributed to payment mechanisms that are typical for online stores that accept payment by card. It turns out that any payment method in which it is difficult to determine the moment of payment fulfills this criterion - and this is good from the point of view of law enforcement practice.
Clause 5.3 of Article 1.2 of Law No. 54-FZ states that the seller in payments “by receipt” (or other payments that do not fall under clause 5) is obliged to give the buyer a cash receipt:
The check must be submitted on time, no later than the next business day following the day of settlement (but not later than the moment of transfer of the goods - which, thus, can be transferred on the day of settlement).
The legislator does not directly disclose what is meant by the day of settlement. But it is legitimate to say that this is the day the funds from the buyer are credited, which he transfers according to the receipt, to the seller’s bank account. Or - the day the payment is made, but in this case the seller must somehow find out that the payment has been made. In principle, the buyer could inform the seller that the payment has been made - but this presupposes the appearance of an additional obligation on him, which it is advisable to spell out in a separate agreement with the seller (offer). This complicates the trading process and does not have the best effect on customer loyalty.
In addition, the law does not say anything about the moment the buyer provides contacts to receive an electronic check. Unlike the scenario with offline payment (and payment on the website by card) - when the provision of such contacts is mandatory before settlements, in the scenario under consideration, the telephone number and e-mail for receiving a receipt can be transferred by the buyer to the store at any time. It turns out that the store has the right to request the buyer’s contacts to send an electronic check after payment has been made (crediting funds to the online store’s bank account).
This option is recommended to be implemented if the seller was unable to send an electronic cash receipt within the framework of the scheme under the first point. That is, if the buyer did not provide contact information either before or after settlements.
This option is essentially used as the third priority. If it was not possible to send an electronic check, and the client came not for the goods, but for something else, a paper check is issued.
It should be borne in mind that clause 5.4 of Article 1.2 of Law No. 54-FZ sets out the rule according to which a cash receipt must be generated no later than the business day following the day of payment (and no later than the moment the goods are issued to the buyer). This means that even if a person failed to send an electronic check, and he did not come for the goods within the specified time frame (or did not contact the seller on any other issue), then the seller still needs to print the check within the specified time frame and keep it in his possession. until the buyer arrives.
Thus, a paper check is printed instead of an electronic one in the “by receipt” scheme:
Please note that if goods are released by an online store subject to payment upon receipt - at the point of issue or in interaction with the courier, then the online cash register is used exactly as if it were used by an offline store. That is:
In some cases, the legislator requires a business entity to send a check to the client strictly electronically. For example, in accordance with paragraph 11 of Article 2 of Law No. 54-FZ, an insurance company that has ordered services from an insurance agent sends an electronic check to the policyholder - an individual who purchased a policy from this agent, upon receipt of funds from the insurance agent. In this case, a paper check is not issued to the buyer.
The legislator provides for scenarios in which a seller using an online cash register does not issue electronic checks in principle (or has the right not to issue them) - let’s take a closer look at them.
In the provisions of paragraph 7 of Article 2 of Law No. 54-FZ, the legislator identifies special types of objects, namely:
Trade enterprises operating in the territory specified objects, can use online cash registers in a special mode - one that does not involve data transfer to the Internet. Accordingly, without concluding agreements with the OFD and, as a consequence, in the absence of the ability to send electronic receipts to customers. At the same time, this is a right, not an obligation of the seller.
Note that in the case under consideration, a full-fledged online cash register is used - with a fiscal drive that meets strict technical requirements. The interaction between the owner of the online cash register and the Federal Tax Service on various issues in this case is predominantly “offline” - the procedures for registering a cash register and deregistering it are carried out as part of the taxpayer’s personal visits to the department (in some cases he even brings there fiscal storage to read data).
In addition, there is paragraph 3 of Article 2 of Law No. 54-FZ, which identifies another type of territory - “remote and inaccessible areas.” Their lists are also established at the regional level. At the same time, the following cannot be classified as such areas:
The specificity of hard-to-reach areas is that retail enterprises operating there have the right not to use online cash registers in principle; they are exempt from their use. True, instead of online cash register receipts, they must issue alternative documents to customers - the contents of the details listed in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ, that is, largely repeating the details of paper and electronic checks, in fact, online cash register
In practice, such alternative documents can be generated manually (alternatively, using templates), or automatically using a receipt printer or an old-style fiscal registrar (or stand-alone cash register), configured in a certain way to print checks with the required details.
Thus, sending an electronic receipt is a legal obligation for a merchant trading offline or online (or within various “hybrid” business models that involve varying degrees of integration of offline and online sales channels). IN provided by law In other cases, an enterprise may be exempt from the obligation to send electronic checks, as well as from the use of online cash registers in principle.
It will be useful to consider how an electronic check differs from a paper check in terms of structure and details.
First of all, it should be noted that Law No. 54-FZ establishes a unified list of details of a cash receipt - regardless of its specific type - in Article 4.7. But besides this federal law, there are other regulations regulating the use of cash receipt details - moreover, in accordance with the law itself.
Among them is the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ (LINK), establishing the formats of fiscal documents. In accordance with them, the online cash register “collects” a cash receipt (and other fiscal documents - for example, reports) from various details and attributes.
At the same time, in relation to paper (in the case of FFD they are called “printed”) and electronic cash receipts, FFD may provide different ways“assemblies” (although we note right away that in all cases they are very similar).
Lists of details specifically for cash receipts are listed in Table 19 of Appendix No. 2 to Order No. ММВ-7-20/229@. Key attributes of these details include:
If we consider the most “dissimilar” values of the attribute in question when comparing paper and electronic cash receipts, then we can, in particular, pay attention to the fact that according to the “User INN” attribute, the “Obligatory” attribute in relation to a printed check (conventionally denoted by the letter P) it has a value of 1, and in relation to an electronic one (denoted by the letter E) - 7. This means that this detail must necessarily be part of a paper check, and in an electronic one it can be included optionally (about This is stated in the description of the FFD in Table 3 of Appendix No. 2 to Order No. MMV-7-20/229@).
The opposite arrangement of degrees of mandatoryness of the details of printed and electronic checks can be observed using the example of the “Mandatory” attribute. according to the details “Applicable taxation system” of the cash receipt. In accordance with Table 19, the attribute for a printed check takes the value 7, and for an electronic check - 1.
The attribute can thus take the values P, E or PE, respectively. If you look at Table 19 for the details that, in accordance with the FDF, only an electronic check should contain, then an example of such a detail is “Cashier INN”. Details set as mandatory only for a printed receipt - “Name of document”, QR code.
According to Table 19, at the same time, it is quite obvious that for the vast majority of check details the attribute “Form.” takes the value PE. That is, the rules regarding the relevant details for different types of checks are for the most part the same in terms of the requirements established by the FDF.
By the way, the QR code is an extremely remarkable prop. The fact is that when used, it is relatively small area on a receipt (about 1 sq. cm) allows you to “encrypt” almost any data. This property can provide invaluable assistance to the store in the process of fulfilling its obligations to provide an electronic receipt to the buyer.
At the same time, not only QR codes, but also other details of a fiscal document can be of practical use. Let's take a closer look this feature in the context of the next question - establishing a method for presenting an electronic cash receipt to the buyer.
You can submit an electronic cash receipt to the buyer:
This method is proposed, in fact, by the legislator - it is mentioned in paragraph 3 of Article 1.2 of Law No. 54-FZ. It is convenient if the only contact that was offered by the buyer is a phone number. It is supposed to send an SMS message to it, and since presenting a full check in this case is extremely problematic from a technical point of view, the message can only provide key details and the website address for receiving a normal check.
In practice, such a site may be a special page on the OFD website - if its use is provided for in an agreement with the Operator.
One way or another, regardless of the method of presenting the electronic check to the user, the seller must fulfill the obligation to send the check (or its key details) to the e-mail or telephone number provided before the settlement.
We noted above that if contacts are not provided at the buyer’s initiative, the seller is not obliged to send him an electronic receipt. At the same time, the buyer may simply not be aware that contacts should have been provided in advance - and will insist on receiving an electronic receipt.
In order to meet the buyer halfway in such situations, the seller can take a number of actions not prohibited by law - in fact, alternative to providing a cash receipt in electronic form through the OFD, but essentially assisting the buyer in acquiring access to an electronic receipt.
As we already know, on a printed cash register receipt in accordance with the FFD there is a mandatory requisite - a QR code. It contains in encrypted form the key details of the cash receipt, by which it can be easily identified in the registers of the Federal Tax Service.
Such identification can be carried out using a special mobile app from the Federal Tax Service to verify the authenticity of checks (download links to Google Play and App Store). Apart from its main purpose - which is to certify the correctness of the check (that is, the program allows you to “calculate” whether the check was printed at a fake online cash register), the product from the Federal Tax Service has a remarkable option - to save an electronic copy of the check in your smartphone.
You just need to scan the QR code on a paper receipt, and then, using the application interfaces, save the receipt in the memory of your smartphone. Subsequently, it can be used for almost the same purposes as an electronic check generated through the mediation of the OFD.
It is about the possibility of receiving an “electronic check” - quite official from the registers of the Federal Tax Service, by scanning a QR code from a paper check, that the seller should inform the buyer who did not provide his contact information in time to receive an electronic check from the OFD.
And if the buyer does not want to use a smartphone in specified purposes, then it is within the seller’s power to independently scan a paper receipt and send it to the user by e-mail “unofficially”, to maintain customer loyalty. The scanned check will contain the same QR code, and if necessary, you can use it to obtain an electronic version of the document at any time using the application from the Federal Tax Service.
True, in the case of scanning a paper check and sending it by e-mail to the client, the seller will need to settle one more formality, namely, ask the buyer for , which in this case is the e-mail as an indirect identifier.
In theory, sending an e-mail in the case under consideration can be classified as procedures carried out as part of concluding a purchase and sale agreement (in which requesting permission to send personal data is optional). But it is unknown how the inspection authorities will react to this if they suddenly find out that the “alternative” electronic check was sent unofficially.
Please note that the “legal” sending of an electronic check through the OFD - according to the contacts provided by the buyer before settlements, fully fits the specified exception. There is no need to request any permissions for the processing of personal data.
So, we can highlight the following “alternative” electronic checks, which can be generated in the interests of the buyer if he forgot to provide contact information before making payments (or did not know that this needed to be done, but still really wants to receive an electronic check):
Let us now consider how a store sends an electronic receipt to a buyer in practice, what technical means for this purpose it is used - if we are talking about the official transfer of an electronic fiscal document through the OFD.
The use of an online cash register by a store is carried out using a special cash register program, which can be:
As required by law, any cash register program - even if it is essentially a simplified command-oriented one-line interface - must have functionality for entering the customer's contact information in order to send him an electronic cash receipt.
Exactly how to use the interfaces for sending checks depends on the specific program - and is regulated by the instructions for it.
As an example, let's look at how to send an electronic cash receipt to a buyer at his email at the popular autonomous checkout "Evotor":
Later, a message will appear on the screen indicating that the check has been sent. The buyer will receive an electronic copy of the cash receipt to the e-mail provided to the seller.
In accordance with separate tariffs, checks can be sent via SMS from the OFD or cash register software provider. It can be noted that the Evotor company is one of such suppliers and gives its users the opportunity to use convenient tariff options in the form of SMS packages, which can be purchased in the company’s application store (LINK).
Note that manually entering buyer contacts in the cash register program is not the only way to use such contacts to send a check.
Thus, many cash register programs (often combined with inventory platforms and customer loyalty management systems) allow customer identification using an internal database of contacts - which were ever provided by customers. In practice, such identification can be made through a personal discount card or other personalized document of the buyer.
The application from the Federal Tax Service has a remarkable option - which consists in the ability to generate a QR code, where the necessary contact information of the buyer is encrypted. This code can be loaded onto the smartphone screen at any time, from where the seller can scan it - and thus automate data entry into the cash register program. However, it certainly must be configured correctly in order to recognize such codes.
The options here can be very different - the legislator does not regulate the method of entering buyer data into the cash register program for sending electronic receipts.
So, an electronic check from an online cash register is a fiscal document that:
In the absence of preliminary contacts, it is not issued (but can be replaced by “alternatives”), the buyer receives only a paper check.
It is assumed that receiving preliminary contacts from the buyer (via the order form) will be a condition for starting payment, and the scenario in which the online store does not have contacts is practically excluded. At the same time, the seller does not have the right to check the accuracy of the contacts provided - they can be any that the buyer specifies.
In the absence of buyer contacts, it is not issued and is replaced by a paper one in the manner established by paragraph 5.3 of Article 1.2 of Law No. 54-FZ.
The seller has the right to use these alternatives if the buyer forgot to dictate his contacts to receive an electronic check in the usual manner or did not know that this needed to be done - while the electronic check is very necessary.
Namely, if:
In the first case, the buyer is given only a paper receipt generated at the online checkout. In the second - an alternative document to the check, partially coinciding with the details of the online cash register receipt, generated manually or on a receipt printer (since the online cash register is not used in principle).
Both options, however, reflect the right, and not the obligation, of a trade enterprise to refuse to use an online cash register in principle (or in the mode in which it is connected to the OFD - subject, of course, to the availability of technical capabilities - which in reality may not exist) .
For example, during the interaction between an insurance company, its agent and the policy buyer.
General details for both types of checks are defined in Art. 4.7 of Law No. 54-FZ. At the same time, the procedure for their application is described in detail in the Fiscal Data Formats approved by Order No. ММВ-7-20/229@, and this procedure may provide for differences in the application of attributes for electronic and printed checks.
Video - sending an electronic receipt to the buyer on the Newger ATOL 92F device:
There are a lot of questions with the new checks. After entering an online cash register, some stores incorrectly generate documents or do not indicate required fields. The tax office fines you for this. To prevent you from running into a fine, we have collected all the new details and requirements in this article. We have also prepared a sample of an online cash register receipt in two versions - paper and electronic.
The client chooses which document he will receive: paper, electronic or both. The paper one, as before, is printed on a cash register, and the electronic one is sent to the client by mail or SMS. The contents of both types of checks are the same and differ only in a few details.
This message comes to your phone
Previously, there were 7 required fields in fiscal documents, but after the introduction of new cash registers there were 25. But for different types activities, the number of required details may increase or decrease.
This is what should be on an online cash register receipt
If you moved the cash register to another store, re-register it at the new address. Otherwise, the company will be fined 5,000–10,000 rubles, and the individual entrepreneur 1,500–3,000 rubles.
If you live in a hard-to-reach area, some online cash receipt details are optional for you. You do not have the ability to send documents over the Internet, so you don’t have to indicate the address of the tax office website, your email and the buyer’s contacts.
To compare old and new check fields, download them.
If at least one required detail is missing, the check is invalid. This is equivalent to the fact that you did not issue a payment document at all. The company will be fined 10,000 rubles, and the entrepreneur 2,000 rubles.
In paragraph 1 of Art. 4.7 of Law 54-FZ, the list of required fields does not include a QR code. But in paragraph 1 of Art. 4 states that the cash register must print a two-dimensional code in which data is encrypted to verify the authenticity of the document. Also, a QR code is required on a paper check according to the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@.
IN electronic documents No QR code needed.
You can print additional details - logos for branding or information about promotions.
An example of printing a promotion on a receipt from the Magnit network
Sample of a correction receipt printed on a new cash register
If you work without a VAT rate, do not indicate it or write “0%”. Courier services may not write VAT, since they do not sell goods, but only deliver.
Until January 1, 2021, the name of the product or service is not indicated by the individual entrepreneur on the simplified document, patent, UTII and UST. Only if they do not sell excisable goods.
The name is not written if it is unknown at the time of payment exact list goods and their volume, for example, with an advance payment.
Payment agents indicate in the documents everything that should be in the online cash register receipt of any seller. Even the name of the product. Therefore, online stores and courier services will have to connect their bases. In addition to standard fields, agents specify additional fields:
If the client makes an advance payment, punch the document with the “Advance” sign. Do not indicate the product name, price and quantity if the volume and list of goods cannot be determined. For example, at the time of payment, the buyer does not know exactly how much product he needs. This was stated in a letter from the Ministry of Finance.
In the final receipt, indicate how much the client contributed upon full payment. Do not indicate an advance.
Examples of documents for an advance payment (for convenience, some details are not shown)
For individual entrepreneurs - 1,500–3,000 rubles, LLC - 5,000–10,000 rubles. Small and medium-sized businesses may be issued a warning if this is their first violation.
Today, most firms, organizations and enterprises have switched to new-style cash register equipment. The introduction of cash registers with the function of online sending of fiscal data has made significant changes in the work of entrepreneurs: part of the reporting has been cancelled, new requirements have been established for conducting transactions through cash registers, penalties have been outlined for non-use or incorrect use of equipment. The changes also affected the check details.
In the case of fiscal memory, sales data was recorded on the device and then transferred by the entrepreneur to the tax service. Today, information is sent to the regulatory authority online. Firstly, this allows the tax inspectorate to reduce the number of inspections of enterprises, and secondly, the chances of businessmen providing falsified information are reduced to a minimum. To correctly transmit information to the online cash register, an intermediary is needed, which is the OFD. It is the operator who transfers all data to the endpoint. Since it is part of the data transfer scheme, information about the OFD is included in the list of required details of the cash receipt. In addition to this requirement, the details have undergone changes in other points, we will talk about this later.
Having recorded an error in a check, representatives of the tax service may regard it as a failure to use cash register equipment of the established type. In order to correct the situation and prove his innocence, the entrepreneur will have to make every effort. The likelihood of a fine being imposed on the organization in this case is quite high. A businessman can find comprehensive information about legal requirements in the text of 54-FZ itself, in particular in Article 4.7 of the law.
It is worth noting that consumers also have the opportunity to control the correctness of registration of cash documents.
Mandatory details of an online cash register receipt also include a list/nomenclature of services provided or goods purchased. However, this requirement does not apply to all owners of online cash registers. For entrepreneurs who have chosen the “simplified tax”, imputed tax and patent, there is a benefit in the form of deferment of indicating the product range on the receipt until February 1, 2021. If the government does not introduce new amendments to the legislation before the expiration of the benefit, these entrepreneurs will have to add information about the name of the product to cash receipts.
An exception in this case will be enterprises selling excisable goods. This segment of goods belongs to the category of those over which the state maintains special control.
The abbreviation ZN in a cash receipt indicates the serial number of the cash register itself. The serial number is assigned to the device immediately at the time of release by the manufacturer. The number is unique and cannot be repeated on multiple devices.
The serial number will be required by the businessman at the time of signing the contract with the OFD. Find necessary information an entrepreneur can use the body of the online cash register itself. If there is no ZN at the cash register, then the cash register device needs to be replaced. The fact is that in this case, the online cash register will be recognized as non-compliant with the requirements of the law; accordingly, the tax office may well issue a fine to the entrepreneur.
The abbreviation stands for “online cash register registration number.” It is assigned at the time of device registration. The number is one of the required details for online cash register receipts in accordance with Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@. It is reflected not only in receipts, but also in cash reporting.
In addition to other details, cash register receipts now contain a type of data called a QR code. This type Entrepreneurs are not required to provide details, but the law states that cash register equipment must have the function of indicating a QR code, regardless of whether this detail is printed on cash register receipts.
A QR code may be of interest to a buyer in two cases: when purchasing alcohol and when there is a need to check the entrepreneur’s integrity.
In the first case, the QR code will allow the consumer to check whether the alcoholic beverages purchased in the store are licensed.
In the second, the buyer can check whether information about the sale has been sent to the tax office.
An electronic check is absolutely identical to the paper version of the document. The virtual receipt of the online cash register contains the same details as the paper one. Moreover, it has the same legal force. Its main difference is the fact that the electronic check does not have to be transferred to the buyer without fail. It must be sent to the buyer's email or phone number
if the buyer has expressed a desire to receive it.
If the seller ignored the buyer’s request to send a check, and the buyer, in turn, sent a complaint to the Federal Tax Service, the entrepreneur will be fined.
A paper version of the receipt must be given to the buyer in any case.
The buyer can carry out the actual verification using a QR code or payment information from a receipt.
According to 54-FZ, a correction check is a document for making adjustments. It is necessary when an amount of money is identified at the cash desk that is not included in the program. The situation may arise if the calculation was made at the time of a power outage, network failure, etc. A note with a detailed justification should be kept with the document.
There is no need to create a correction check, since nothing actually needs to be corrected.
If an entrepreneur issues checks with incorrect details to customers, the tax office may make a claim to the entrepreneur in accordance with clause 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, however, today there is no article in the Code of Administrative Offenses regulating fines for incorrect details on a check. Accordingly, you can file a complaint with the Federal Tax Service. Another question is whether an entrepreneur needs “friction” with the tax office, especially since there are deficiencies in the execution of cash receipts.
up to 2000 rubles
will amount to a fine for individual entrepreneurs if checks are not issued to customers
up to 10,000 rubles
will amount to a fine for the LLC if checks are not issued to customers
Entrepreneurs have every chance to avoid penalties from the tax office. To do this, it is necessary to comply with all legal requirements when carrying out the activities of the enterprise. If the question concerns cash receipts and related details, here the issue is also resolved quite simply. Almost all standard cash register equipment and software for it comply with legal requirements by default.
The only exceptions will be devices that are not included in the register of cash registers. An entrepreneur should not purchase such devices, even if their price is several times lower than that of the original product. The desire to save money on the purchase of cash register equipment can result in both a fine and the deprivation of an entrepreneur’s license if particularly serious violations are detected.
It is necessary to generate a cash document indicating the full amount of the advance, with the calculation indicator “advance”.
The tax rate may not be indicated on the check if the entrepreneur is exempt from it.
A sales receipt is non-state document, which is formed by the seller to the control cash receipt. In current legislation Russian Federation exceptions are provided when a non-fiscal document is issued instead of a fiscal check.
A documentary act confirming mutual settlement for the sale of goods/services is drawn up in person individual entrepreneur or his authorized person, handwritten or printed.
The main purpose of a sales receipt is to decoding of products/services sold, which are provided for a certain amount of cash financial resources.
Operating on the territory of the Russian Federation regulations do not regulate the standard form of a sales receipt. In this regard, the document must display the details provided for primary documents.
The sales receipt must contain following information:
Also, the Tax Code of the Russian Federation has articles according to which mandatory use of PM is being formed.
It turns out that the two above regulatory documents establish a list of types of activities according to which the use of PM is permitted instead of cash register equipment.
The economic activity of an LLC that sells products or services for cash, is obliged to draw up and issue a sales receipt to the consumer. The formation of a “product book” is similar to a sales receipt for individual entrepreneurship.
The only difference is that it must be accompanied by an invoice, which describes in detail all products sold and their quantity.
What can be issued instead of a cashier's check? Details are in the video.
