Is it possible to post a sales receipt without a cash receipt in the advance report?

Only a sales receipt can be accepted as confirmation of the accountable person's expenses.

The rationale for this position is given below in the materials of the Glavbukh System, vip version.

Upon receipt of the advance report, fill in a receipt (tear-off part of the report) stating that the report has been accepted for verification, and hand it over to the employee.

Check the advance report issued by the employee. To do this, make sure that two conditions are met.

First, check the target spending of money. To do this, refer to the document that served as the basis for issuing accountable amounts (cash order, order, application, etc.), and look at the purposes for which the employee received money from the organization. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, then the employee used the money for its intended purpose.

Secondly, make sure that you have supporting documents that confirm the expenses, and also check the correctness of their execution and calculation of the amounts.

If the employee paid in cash, a cash receipt, a receipt for a cash receipt order or a strict reporting form can be proof of expenses. bank card– original slips, receipts from electronic ATMs and terminals. The amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.

Situation: is it possible to accept as a confirmation of the expenses of an accountable person only a receipt for a cash receipt order (without a CCP check)

Yes, you can.*

The employee can attach to the advance report a receipt for the incoming cash order, which was issued by the counterparty (without a CCP check). Such a document is also confirmation that the employee incurred cash expenses.

Tax inspectors often require that the cashier's check be attached to the advance report as the main supporting document (see, for example, the letter of the Russian Federal Tax Service for Moscow dated August 12, 2003 No. 29-12 / 44158). But this requirement is not supported by the legislation. The cash warrant of form No. KO-1 is one of the forms of primary accounting documentation. Therefore, the receipt issued to him is the same supporting document as the cashier's check. * This conclusion is also confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District of December 9, 2005 No. KA-A40 / 12227-05) .

In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, these can be sales receipts*, invoices, acts of work performed (services rendered), etc.

The above procedure for the preparation, verification and approval of the advance report is established by the instructions approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55.

S.V. Razgulin

Deputy Director of the Tax Department

And the customs and tariff policy of the Ministry of Finance of Russia

2. Article: Helpful Hints how to spend cash

Tip number 1. Require the accountable person to properly complete the documents

Note that not all counterparties can be required to check the CCP. So, organizations and entrepreneurs paying UTII, when accepting cash as payment for goods, works and services, have the right not to use cash registers (clause 2.1 of article 2 federal law dated May 22, 2003 No. 54-FZ). From such taxpayers, it is enough to receive a document confirming the receipt of money (sales receipt, * receipt, etc.). The main thing is that it should indicate who issued it to whom and when, the name and quantity of goods (works, services) purchased, and also reflect the amount of payment received in cash. The Ministry of Finance, by the way, also agrees that the “simplifiers” have the right to take into account the expenses confirmed by the specified document received from the “imputer” (letter of the Ministry of Finance of Russia dated 07.07.2011 No. 03-11-11 / 172). But there is something else to pay attention to here. Retail trade is transferred to UTII, that is, "vmenchiki" may not use cash registers only as part of retail. Therefore, your employee can buy something from them in the store only on his own behalf, that is, as an ordinary buyer

V.A. Sinitsyn

Expert of the magazine "Simplification"

3. Article: Sales receipt can confirm the expenses

Answered by A.N. SIMONOV,
auditor

Yes, you can. Entrepreneurs paying UTII may not use the CCP, but issue the buyer with another document (sales receipt, receipt confirming the receipt of money for the relevant product, work, service). This is established in paragraph 2.1 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the Application cash register equipment when making cash cash settlements... ". On the this moment attention was also drawn to the letter of the Ministry of Finance of Russia dated December 23, 2010 No. 03-01-15 / 9-264. *

4. Article: 3.3.5. Sales receipt, receipt and other document confirming payment

When selling goods, works, services for cash without the use of cash registers, organizations and entrepreneurs are required to issue documents confirming the acceptance of funds as payment for the purchased goods, work or service.

Such a document may be a sales receipt, receipt and other similar document.

This document must contain the following information:*

Title of the document;
the serial number of the document, the date of its issue;
name for the organization (for individual entrepreneur- surname, name, patronymic);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
name and quantity of paid purchased goods (work performed, services rendered);
cash payment amount in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.

There is no standardized form for such a document. Therefore, taxpayers can process the receipt of cash in the form below.

Note! The seller of goods, works, services must issue a sales receipt (receipt or other similar document) at the time of receipt of payment for the sold goods, work or service. But not in all cases, but only at the request of the buyer (client).*

Based on the sales receipt, the buyer can recognize the costs of purchasing goods, works, services both for accounting and for tax purposes (letters of the Ministry of Finance of Russia dated August 17, 2010 No. 03-11-06 / 2/130 and dated January 19, 2010 No. 03-03-06/4/2).*

Library of the magazine "Glavbuh". Cash settlements under the new rules, or your ideal cash desk

Is it possible to issue a receipt from PKO together with a cash receipt to a client? And is it even legal to issue such a document? The questions asked are quite interesting.

The reason for this is simple: there is real examples, when an individual entrepreneur, selling any product to a client, does not give him a check that was punched by the CCP, but only provides a receipt from the recipient (receipt cash order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced by another document? Let's start to understand in order.

The concepts of "cash desk" and "CCP": essence and differences

First, a little theory. Let's start our discussion with the concepts of "cash desk" and "KKT". Most of the errors and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all the operations of an individual entrepreneur (or organization) carried out in cash. These can be both income transactions (receipt of income) and expenses (expenditure of funds for various purposes). All cash transactions must be recorded at the cash desk. In fact, all individual entrepreneurs and organizations have a cash desk, exceptions are very rare: even if all transactions are cashless, you can withdraw money for some expenses for business needs, for example, for the purchase of office supplies.

"Cashier" is a kind of imaginary "purse" where money comes from and where it comes from for expenses. For organizations, the concept of "cash" looks easier to understand, since in accounting according to the chart of accounts there is a special account 50 "Cash", which reflects all cash transactions.

KKT - cash register equipment, necessary for making cash payments for goods (or services) sold to the client, that is, directly the machine itself, which knocks out the check.

The definition of the law generally sounds like this:

Cash register equipment– electronic computing machines, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal data and printing fiscal documents on paper media in accordance with the rules established by the legislation of the Russian Federation on the application of CCP.

We immediately note the important differences:

1. According to the cash register, only cash received from buyers for goods or services purchased from you is recorded, at the checkout, all cash receipts are considered income - revenue from the cash register for the day, withdrawals from the current account, and so on.
2. You cannot spend money from the CCP - there is no expenditure part, money for expenses can be issued exclusively from the cash desk.

Conclusion: cash desk is not equivalent to CCP - these are different concepts denoting different things. Cash desk - all cash transactions of an entrepreneur or organization (a kind of "big wallet"), CCP - directly an apparatus for accepting money from a client and knocking out a check. The connection between the two concepts can be easily shown: at the end of the day, the store's revenue from the cash register is handed over to the cash desk of the individual entrepreneur (organization), the operation is processed by the parishioner.

Regulatory regulation of the issue

So, we divided the “cash desk” and “KKT” among ourselves. Now we will divide the legislative acts regulating these issues. Let's highlight two of them:

1. Law No. 54-FZ dated May 22, 2003 “On the use of cash registers when making cash payments ...” regulates the use of cash registers.
2. Instruction of the Central Bank dated March 11, 2014 “On the procedure for conducting cash transactions ...” No. 3210-U - regulates the conduct of the cash desk.

Having studied the documents, we conclude that all individual entrepreneurs and organizations have a cash desk, that is, cash transactions (exceptions may occur, but very, very rarely), which means that everyone should conduct them. Only individual entrepreneurs who take into account income / expenses and physical indicators in accordance with the norms of the Tax Code of the Russian Federation (for example, in KUDIR) have the right not to draw up documents at the cash desk (receipt, consumables, cash book).

Conclusion: we repeat once again, "cash desk" is not equal to "KKT". The obligation to fill out the cash book has absolutely nothing to do with the mandatory use of cash registers when accepting payments from customers in cash. It is quite real that you have a cash register, as required by law, but you, as an individual entrepreneur, use the right not to process cash transactions. Or, on the contrary, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use cash registers, for example, when issuing BSO to individuals, but draw up cash transactions upon receipt, filling out receipts and cash book for control purposes.

Cash receipt and PKO

The differences described above allow us to conclude that the two documents are different - PKO and cash receipt.

Cash receipt - a document that knocks out a cash register. What is its meaning? For the client, the check is confirmation that the individual entrepreneur received money from him. Accordingly, in the future, the buyer will be able to apply with a check with a claim if the goods turned out to be of poor quality. For individual entrepreneurs, knocking out a check is a confirmation of the acceptance of cash, that is, in fact, confirmation of the formation of the amount total revenue from sales.

PKO is a primary accounting document that serves to process cash transactions. The meaning of a cash receipt is completely different: it is used directly to account for the movement of cash within your activity (or within an organization).

This form looks like this:

Conclusion: PKO is not equivalent to a cash receipt and cannot replace it. With the help of PKO, they register the receipt of funds from various sources, and not the receipt of money from customers for the purchased goods in the cash register.

Now let's move on to the question itself: is it possible to give the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on the law No. 54-FZ.

What do we have in the source data

• CCP should be used by organizations and individual entrepreneurs if they make payments in cash, bank cards, by electronic means payment;
• if all sales go through your current account (bank transfer), CCP does not apply, as it is simply not needed;
• from general rule There are exceptions when KKM can still not be used:
  • provision of services to the population (they may not use cash registers until 07/01/2018);
  • specific activity or location;
  • payment of tax on imputation or patent.
  • We have already talked about all the exceptions in .

• each of the exceptions to the CCP Law is accompanied by a certain condition, the fulfillment of which is mandatory (what should be issued instead of a check and how this document should be drawn up).

Conclusion: the main document serving as confirmation of payment by the client for goods and services is a cash receipt. If the KKT Law obliges you to use a cash register - you are obliged to knock out a check, if you can not use a KKT, but you have it (you fall under an exception, but do not use it) - you are obliged to knock out a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue a check to the buyer, and not some other document. Let's talk about a few more situations:

• you must use the CCP, you have it, but you do not knock out a check;
• you have the right not to use CCP, but you have it (do not use this right) and you do not knock out a check;
• you must have a cash register, but you do not have it, respectively, and you cannot knock out a check.

All these cases are classified as a violation of the law. Failure to use CCP and failure to punch a check are considered violations and will ensure that you are held accountable even when you still issue some document to the buyer (a certain form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now back to exceptions. Each of the exceptions to the CCP Law comes with specific requirements. These requirements are as follows:

• in a situation with the provision of services to the population (that is, individuals), CCP can not be used, but only on condition that each client receives a completed BSO from the entrepreneur;
• when using or, you can do without a cash register, but write out a sales receipt or other document at the request of the client. These documents must contain all the details established by law;
• if the activity or location is specific, it is allowed to give nothing at all.

Conclusion: What can be given to the buyer instead of a cash receipt if there is no obligation to use a cash register? There are only three options:

1. a sales receipt or other document, but with a mandatory set of details;
2. don't give out anything.

PKO instead of BSO

Does PKO fit the options listed? Let's consider the first two points: BSO and "other document".

I must say right away that the BSO has its own requirements for mandatory details (clause 2 of Decree of the Government of the Russian Federation No. 359 of 05/06/2008), in addition, it must be approved by the individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for the “other document” (the list of details is given in clause 1, article 4.7 of Law No. 54-FZ, as amended on 07/03/2016).

Now let's discuss further. If the operation of accepting cash for the goods will be issued by the PKO, then the client in this case will receive a receipt for the PKO. Can it replace the BSO or "other document"? No, it cannot, because the lists of required details of these documents differ from the details of the receipt form.

Is it possible to modify the form of the receipt for the PKO in such a way that it meets at least the requirements that apply to the “other document”? This is possible only theoretically, in practice there are several significant snags:

1. The type of PKO is approved, it is drawn up according to the form No. KO-1 - who will finalize unified form? There are few who want to.
2. In order for the receipt to the PKO to pass for the BSO, it must not only be finalized, but also the forms printed in the printing house - all the more, no one will do this.
3. There is also one more important point, even more theoretical than the previous ones. Provided that the first two points are fulfilled (imagine this), we will, in fact, get a new document. The original purpose of the PKO is to account for cash transactions at the cash desk. Will our new document be considered still suitable for processing cash transactions, because it will differ from KO-1? Will the modified PKO remain legitimate for its original purpose? The question is very controversial.

Conclusion: there can be a lot of theoretical discussions on this issue, it is absolutely useless for us. In practice, there is only one conclusion: a receipt from the receiver cannot replace the BSO or “other document” that must be issued to the client if the individual entrepreneur has the right not to use the cash register.

Now let's turn to the last option, when the IP may not issue anything to the buyer. In fact, if an individual entrepreneur is not obliged to issue anything to the client, but issues a receipt to the recipient, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. It is possible to issue a receipt from the PKO only when the cash is credited directly to the "cash desk" of the individual entrepreneur (or organization). Recall that nothing can be issued to the buyer only in case of exceptions related to the specificity of the activity and location.

It turns out that the "cash desk" practically does not fit in with this exception. For example, an individual entrepreneur cannot receive money at the “cash desk” in any way if he is engaged in a peddling type of trade or from tanks, selling products at a fair. It turns out that the issuance of a receipt to the client in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Conclusion: in this case, theoretically, it is still possible to issue a receipt for the PKO without violating anything. But this possibility is so small, and the rationale is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

Total of everything

Issuing to the client, when paying in cash, a receipt from the receiver as confirmation of payment instead of a check issued by the CCP or other documents provided for in case of exceptions is unlawful. In any case, only the cash receipt is considered the main document. It is possible to replace it with a BSO, sales receipt or “other document” only in situations provided for by law. PKO is a primary accounting document, which has its own meaning - registration of cash transactions within the activity.

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There are situations when an individual entrepreneur or organization does not have cash register. How do I issue a check in this case? What are the features and rules for filling out a document? Where can I get a sample sales receipt so as not to make a mistake when issuing it?

Is it possible to issue a sales receipt without a cash register

Entrepreneurs and organizations operating on the UTII system are required to issue a receipt or sales receipt to the buyer, but they cannot issue a cash receipt due to the lack of a cash register. For this reason, in their case, issuing a sales receipt without a cash receipt is quite natural and legitimate.

How to draw up a document in the absence of a cash register

There are certain filling rules and requirements for a sales receipt without a cash register. It is necessary to indicate some mandatory details of a sales receipt without a cash receipt. Below they are presented.

• The document must have a strictly defined name - "Commodity receipt".
• Check number.
• Date: day, month, year. The month should be written in words.
• The name of the individual entrepreneur or company, indicating the TIN and KPP (for LLC). Full name of the entrepreneur should be written in full.
• You can enter your address, phone number, etc. Additional information about company.
• Each product must be listed in a separate column indicating the quantity and price.
• Price for each item. Be sure to write pennies after rubles with a comma. For example, twenty-five rubles forty kopecks will look like this - 25.40 rubles.
• Total purchase amount.
• Full name and signature of the seller.

Do the details of the document differ between LLC and IP

There are no fundamental differences in the design of a sales receipt issued by an entrepreneur and a company. As there is no unified form of this document. His appearance depends only on the imagination of the company, however, many companies use ready-made printing forms to issue a sales receipt.

sales receipt sample

Is a sales receipt valid without a seal?

The law does not provide for the presence of a seal on a check, especially if the entrepreneur, in principle, conducts his business without a seal. However, some companies prefer to certify the document special seal"For documents".

Sometimes an individual entrepreneur or organizations conduct their activities without using a cash register. Companies operating under the UTII system are required to issue either a receipt or a sales receipt to the buyer, but they cannot issue a cash receipt. In this regard, they are required to comply with the rules for filling out and the requirements for issuing a sales receipt issued without a cash document.

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 the usual computer technology. The main purpose of the TC is to decipher the products, works and services provided for cash.

Issuing a sales receipt without a cash register

In the current year, those organizations and individual entrepreneurs who, 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 confirm the fact to the buyer cash settlement. 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 this is how it is numbered most of accounting documentation.
• The date. 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 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 sums 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 the meeting tax audit you may be very surprised to find out exactly what and for what huge amount was supposedly realized 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 refusing to give him 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 IP and official) and 30 to 40 thousand rubles. for legal entity in the form of a fine.

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 legal force he won't have.

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 when huge selection your customers 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 dated 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 No. 55 of January 19, 1998 (as amended on January 5, 2015) “On Approval of the Rules for the Sale certain types 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 non-food items of good quality, not subject to return or exchange for a similar product of other size, shape, dimension, style, color or configuration.

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 additional information(Name of cashier, amount of VAT, etc.)

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.

Making payments without a cash register

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 in stock trading places there should be two documents (KCH and PM). 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.

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:

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 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 do not provide 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. common feature- transfer of the document to the buyer or client when retail to confirm the fact of the transaction and its payment. 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, so for such entrepreneurs it is necessary 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 buy anything for 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.

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. List of purchased commodity groups and their number, 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

AT legislative acts for cash accounting, it is allowed to use a sales receipt without a cash receipt attached. 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 document for spending money. But for the preparation of accounting reports, it is also important that all the details of the supplier are indicated on the sales receipt.

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 the sales receipt, although there is no official prohibition on this action, the advertisement must be placed so that all details are clearly visible.

Features of registration of a sales receipt

It consists 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 register equipment, and for replacement, you can use a sales receipt in cash handling.

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 a purchase is made a large number 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

Doing economic activity 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 detailed description commodity 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:

• 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 for 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 cancels 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.

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. Persons involved in entrepreneurial activity, can issue checks on their own or turn to any printing house for help.

AT recent times you may have heard that the need for PM use 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 tax on imputed income (UTII) can provide their consumers with only PM as the only required document when using the offered services or when making 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 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. aforementioned payment document It 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:

• title;
• 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 product was purchased, as well as to establish the exact date and time of the purchase operation. Also the contents of the check helps government agency, controlling compliance with tax legislation, 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 HF to provide full information on sales in the advance report.

The fact that you provide a C.C. when returning a damaged item will make your life much easier and relieve you of the burden of providing evidence that the item was purchased directly from that place. Current legislature does not oblige you 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 a cash register absent, 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 " unbroken check» You can also equate a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. The 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 involved in administrative responsibility earlier, 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.

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,

(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 cashier's check.

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