Every individual entrepreneur should know that accepting cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Individual entrepreneur's cash and sales receipts are proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will the new checks be like? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What is the penalty for not having a cash register? Let's look at these questions.
Many people are still at a loss as to whether individual entrepreneurs should issue cash receipts, or whether all individual entrepreneurs should install new cash registers? Therefore, first we will answer the main question:
Attention! Since mid-2018, all organizations and entrepreneurs in the region are required to use online cash registers. common system taxation. Similar requirements apply to the vending business. Regardless of the regime, catering and retail had to switch to the new format if they had hired staff. PSN and UTII payers, as well as merchants using the simplified tax system engaged in the service sector, received a deferment. Until July 2019, owners of retail stores and catering outlets may also not change their 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 regarding the availability of mandatory details. The cash receipt is printed on a special cash register machine, which must be properly configured and registered with the tax inspectors.
Important! Old cash registers cannot be used. Production of obsolete equipment ceased at the beginning of 2017.
Previously, the cash receipt did not provide detailed disclosure of information about the settlement transaction. Therefore, an attachment to this document was a sales receipt. It was not necessary to attach it to each cash transaction; it was issued in the following cases:
Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 have the right to issue a sales receipt or BSO. Art. 7 of Law 290-FZ dated 07/03/16. The list includes entrepreneurs and organizations that received a deferment in installing online cash registers until July 2019. The conditions for the validity of the document are listed in letters of the Ministry of Finance of the Russian Federation No. 03-11-06/2/26028 dated 05/06/15 and No. 03-01-15/52653 dated 08/16/17.
Since a cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to old-style checks. It also comes out of the cash register, but first, the cash register itself must receive accreditation from the tax office and be assigned a registration number.
Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and INN of the individual entrepreneur and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of May 22, 2003):
Attention! Individual entrepreneurs in all special modes, except for sellers of excisable goods, can skip this detail until 02/01/2021.
His sample looks like this:
From January 2019, product codes should have appeared on the cash register receipt. For regular products, sellers were required to indicate designations in accordance with the EAEU nomenclature. However, the government order has not yet been signed. Businessmen received a reprieve.
Let us remind you that the introduction of a labeling system is also expected this year. Unique product identifiers will appear on receipts. Sellers of tobacco products will be the first to apply amendments to the legislation. The instructions for them will come into force in March.
All data on the document must be clearly printed so that it can be easily legible. For printing, special thermal paper is used, which does not hold characters for a long time; they fade. Article 4.7 of Law 54-FZ establishes the requirement to retain information on a document for at least 6 months. Therefore, if you need it for a long time, it is better to scan or make a photocopy.
An individual entrepreneur's cash receipt is issued without a stamp. It allows you to present the entire transaction quite clearly. At the same time, it is not prohibited to indicate related information on the document, for example, the terms of promotions, the amount of discounts, phone number hotline, thanks for your purchase.
Since the sales receipt was a cash register application for a long time, it contained Additional Information. The forms were printed in advance and filled out by the responsible person. Entrepreneurs and organizations that received a deferment for online cash registers have the right to adhere to the previous rules until July 2019.
The requirements for the details are as follows:
Blank forms of sales receipts can be prepared in advance, as soon as they are needed, you only need to write down the decoding of the goods. You can create templates yourself on a computer and print them, buy forms at a kiosk, or order them from a printing house.
You can use a standard sample:
Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that no other names can be written there.
Some businessmen can issue an individual entrepreneur sales receipt without a cash register until July 2019 to confirm their income. These are entrepreneurs on special regimes who do not have hired workers, with the exception of those who are employed retail trade and catering. Sales receipts can be replaced with receipts.
A sales receipt without a cash register can be issued by individual entrepreneurs specified in Art. 2 laws 54-FZ. Such participants in the turnover are allowed to refuse CCP.
Many people do not understand what the difference is between, so they believe that replacing one document with another is legal. However, it is not. The purpose of the invoice is to confirm that the goods have been transferred to the buyer. It is usually used by customers and suppliers when carrying out a transaction. The invoice does not indicate the amount of payment, so it cannot be considered confirmation of receipt of money for the goods.
The same conclusion arises when comparing a sales receipt and a cash receipt order. Documents that arise when maintaining a cash register, such as receipts and receipts, reflect the movement of money within the cash register, but do not replace documents for conducting cash transactions.
In 2019, everyone will switch to new online cash registers, including deferred merchants. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others were given a deferment until July 2019.
Attention! Some types of business activities are completely exempt from cash discipline. Nannies, caregivers, collection points for recycled materials and glass containers (except for the collection of scrap metal) may not use it.
Let's consider how cash transactions should be processed in different special modes.
One of the most common tax regimes of the simplified tax system, which is used by a large number of individual entrepreneurs. The use of a simplified taxation system in itself does not exempt entrepreneurs from the mandatory use of online cash registers, so all individual entrepreneurs will sooner or later need to acquire special devices; store sellers and cafe owners should especially hurry.
They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. Upon conclusion employment contract 30 days are allotted for device registration (Article 7 of Law 290-FZ).
A similar system for the timing of establishing CCP as for the simplified tax system applies to UTII:
If the individual entrepreneur is alone engaged in an area not related to retail sales and restaurant business– issues receipts or sales receipts at the client’s request until mid-summer 2019.
If it carries out such activities with officially registered employees, it will install an online cash register by mid-2018.
If it works while providing services to the population, it applies the BSO until July 2019.
In each region, the scope of application of UTII may differ, since local authorities there is the authority to establish types of activities in which entrepreneurs can switch to “imputation”.
The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that only individuals can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions for cash discipline are the same as for the simplified tax system and UTII.
The acquiring system involves payment by plastic card through a special terminal. The acquiring receipt itself is a fiscal document sent to the Federal Tax Service website when making non-cash payments. To generate it, a terminal is used, which already has an online cash register installed. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.
The most common violation of cash discipline is failure to issue a check, which indicates failure to carry out a cash transaction. This results in administrative liability: the entrepreneur is fined 1.5-3 thousand rubles. The same penalty is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has valid reasons, for example, lack of electricity or temporary failure of the device.
For working without a cash register, there are much stricter sanctions. imposes on entrepreneurs a fine of ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations face recovery of up to 100% of the unaccounted transaction, and the minimum is set at 30 thousand. If the offender repeats the violation, he risks facing suspension of activities for 90 days and disqualification of officials.
Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, payers of UTII and PSN have time for installation, but there is less and less time left. Good advice I would like to give this to those who know that starting from July they will have to install a cash register: closer to the deadline, prices for new cash registers will predictably increase. Therefore, it is worth deciding on the issue of purchasing and installing new equipment in advance; it is useless to expect that there will be any other amendments to reschedule.
Please note that the transition to a more recent version of the FFD can only be made by a specialist servicing the online cash register system. And a simple user is unlikely to be able to cope with this on his own.
Some abbreviations in a cash register receipt are not so easy to decipher. Let's talk about them separately.
ZN is the serial number of the CCP model. It is indicated in the application when registering cash register equipment (clause 2 of Article 4.2 of Law No. 54-FZ of May 22, 2003, hereinafter referred to as Law No. 54-FZ). Also, after concluding an agreement with the fiscal data operator, the latter notifies the authorized body about this and indicates, among other information, the ZN of each copy of the cash register model (clause 3 of Article 4.6 of Law No. 54-FZ).
But the CCP ZN is not a mandatory requirement. Therefore, the ZN KKT usually does not appear on the check.
The FD number is the serial number of the fiscal document. Moreover, it is counted from the moment the CCP registration report is generated (Table 4 to the Order). Therefore, the FD number is always larger than the usual check number (often significantly), which is determined per shift.
FPD stands for fiscal sign of a document. This is a number that is generated by the cash register fiscal drive and transmitted to the fiscal data operator. Tax officials use the FPD to check the accuracy of the fiscal data in the document. And it is also needed to check later whether adjustments were made to the check.
KKT registration number (RN KKT) is the number that tax authorities assign to a specific instance of KKT upon its registration (Clause 3, Article 4.2 of Law No. 54-FZ). In contrast to the serial number of the KKT model, the KKT registration number is one of the required details in the receipt (Clause 1, Article 4.7 of Law No. 54-FZ).
Let's look at the contents of a check using an example. Kaleidoscope LLC (TIN 7718020166, Email [email protected]), running on OSN, installed 3 days ago online cash register:
The cash register operates in the mode of transmitting fiscal data electronically to the tax authority through the OFD.
Cashier Ekaterina Sergeevna Mikhailova opens her shift every day. On August 16, 2018 at 11-26 am she sold to a client - to an individual sunglasses brand Heritage OSE 1108 for 9990 rub. at the address: 123011, Moscow, st. Grafskaya, 12, pavilion 47. The goods were paid for in cash. Upon sale, a 6th cash receipt with fiscal document number 261 was generated on paper and handed over to the client.
Then the paper check will contain the following details (the sequence of lines in the check may be different).
| LLC "Kaleidoscope" | TIN 7718020166 |
|---|---|
| 123011, Moscow, st. Grafskaya, 12, pavilion 47 | 16.08.2018 11-26 |
| Email address: |
Opening your own business is accompanied by the need to prepare a lot of documents that are required by the legislation of the Russian Federation. One of the most important for legal entities, which are engaged in the sale of goods, is a KKM check.
For several years now, there has been a norm in the country that establishes the mandatory presence of a cash register for all business entities. After each transaction of selling goods, the individual entrepreneur must issue a cash receipt. It is this document that confirms open activity. On its basis, the cash discipline of individual entrepreneurs is checked, as well as compliance with all fiscal norms established by the legislation of the Russian Federation. For a failed cash receipt, the entrepreneur is expected to be punished in the form of a fine.
The check that is issuedcontrol-
box officethapparatus, is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:
All these parameters can be indicated on this fiscal document during issuance in any order. That is, there is no single structure for a cash register receipt. The main thing is that the required details are indicated.
The cash receipt must be legible. It is printed on a special ribbon. For each individual entrepreneur and type of cash register, its own settings are created, which include the basic details of the fiscal document.
In addition, there is additional information that can be printed on the check. Basically it is placed at the top of the document. It contains a greeting to the client, gratitude for choosing point of sale, last news, promotional offers or other similar information.
The name of the organization, namely individual entrepreneur, on the check can be supplemented with information with the address or telephone number of the entrepreneur. This is permitted at the request of the device owner.
The main body of this fiscal document specifies the type of operation:
This block also contains the name of the product units, their quantity and cost. The sales products section ends with a final line where information about the total amount, payment and delivery is entered. Also, after these points, the cashier’s personal identification number, date and time of purchase are written down.
The last part basically always shows the registration data of the individual entrepreneur, the serial number of the check machine, and the fiscal regime.
Receipt parameters are configured for each cash register. If failures occur during the operation and some details of this fiscal document are displayed poorly or are missing, then it is necessary to suspend the activity until the correct operation of the cash register is established.
The check machine must be used by all individual entrepreneurs who use cash as a payment method. After each transaction, a cash receipt must be printed. The issuance of these fiscal documents is verified by the tax authorities. A fine will be imposed on a check that is not cleared.
Checking the issuance of fiscal documents has several types:
The main goals of such control actions of individual entrepreneurs are their compliance with the norms of legislative acts on cash registers and preparation of the relevant documentation, as well as the completeness of the receipt of revenue.
The verification is carried out by observation method, test purchases, viewing documents. All data obtained during control actions makes it possible to identify violations or their absence.
An unclogged or incorrectly drawn up check are the reasons that lead to a fine being imposed on the individual entrepreneur. The Code of the Russian Federation on Administrative Offences, Article 14.5, establishes punishment for such violations. The fine amounts range from 1.5 to 2 thousand rubles for individual entrepreneurs.
It is the issuance of fiscal documents that confirms the purchase and sale transaction. The cash receipt must be printed exclusively by the cash register. Other methods of preparing this fiscal document are not possible.
The only exceptions are those individual entrepreneurs who are permitted by law to use strict reporting forms instead of a cash receipt. In such cases, there is no penalty for failure to issue a check. But this document is used mainly by those individual entrepreneurs who provide services without selling goods.
The main reasons for imposing a fine in the process of using cash registers and issuing cash receipts are:
The fine is imposed by the fiscal authorities after violations are detected.
More than once there has been information in the media about the abolition of the mandatory presence of a cash register for individual entrepreneurs in 2019. But it is worth noting that tax officials categorically denied these data. The use of cash register equipment will continue to be mandatory for all businessmen.
Although there are new requirements that will need to be met in 2019. It's about that check machines will have to be configured to be able to transfer cash receipts to customers online. Such requirements are spelled out legally in the draft with amendments to 54-FZ “On the use of a cash register.”
Such innovations also suggest that starting from 2017, fiscal accounting of cash registers will be more automated and entrepreneurs will not have to go to the tax authorities so often, since everything will be registered online.
Cash register equipment will be improved in 2019 fiscal drives that will transmit information. To carry out operations and transfer data, the owner of the cash register will need to have electronic signature, which is analogous to the regular one, but in digital format.
The updated equipment, which all entrepreneurs will need in 2019, has not yet fully entered the markets. The re-equipment of those devices that already exist now will be carried out in 2019 at the expense of the businessmen themselves.
In addition, additional maintenance costs will appear in 2019, namely:
But all these changes imply acceleration of work and simplification of reporting to tax authorities in 2019.
A cash receipt is an integral attribute of every transaction. This is worth remembering for every individual entrepreneur who accepts cash payments. Regardless of what activity he is engaged in, issuing checks is a rule that will protect against the impositionfineov and additional problems with tax authorities.
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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.
Exception in in this case there 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.
Cash receipts - an agreement between the buyer and the seller. A financial document confirming the sale (purchase) of goods.
Order a receipt printing machine to print cash receipts.
Buy a check printing machine where you can punch any cash receipts. You can view samples of cash receipts below. I must warn you that falsifying cash receipts is punishable by law.
Order check printing machines in the payment and delivery methods section.
Programming the ChPM Mercury 180 check printing machine for the desired organization is done via a computer, and is not difficult even for a novice lamer. You can also enter all data through the cash register keyboard, or order programming from us.
Data programming: 600 rubles.
Printing receipts costs from 1 rub/piece due to the low cost of thermal printing.
One of the most common cash registers Mercury 130K prints cash receipts on thermochemical paper 57 millimeters wide. You can print in several fonts at the checkout; the fonts can be changed in programming mode.
The width of the receipt tape is 44 mm. This cash register is already outdated, and also does not include an EKLZ.
Almost similar to the Minik 1102K cash receipt, it can print in two types of font: narrow and wide.
Cash receipt AMC 100 K can be of two types, the printing font can be small and large. Also on the right check you can see that the ECLZ is close to filling and should be changed soon.
Here is a receipt from a Kasbi 02K cash register connected to a network with a computer. In this combination, the cash register can print the names of goods - inexpensive trade automation is obtained.
| Cash register with automation | Regular print Kasbi 02 K | Compressed print Kasbi 02K |
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Nowadays it’s rare to find a Samsung cash register anywhere. It is the last of the stand-alone cash registers to have dot matrix printing. Now it has been replaced by Alpha 400K with thermal printing.
Cash receipts from this device differ depending on where it is located: in a cafe, restaurant, store or gas station. The width of the receipt tape is 80 mm.
| gas station | Cafe or restaurant | Retail store. |
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