What should be printed on the cash receipt. What is the difference between a fiscal check and a non-fiscal one?

With the introduction of online cash desks, a cash receipt will be more informative.

Mandatory details on the cash receipt and BSO

The law does not establish a single, unified form of a cash receipt for all sellers. Therefore, a cash receipt received in a hypermarket is very different from a cash receipt that you will be given at a gas station or when paying utility bills.

But these checks have something in common, of course. They all contain some mandatory details. Today these required details not so much. But with the introduction of online cash registers, the check will be more informative.

Let's see what Article 4.7 provides. Law No. 54-FZ as mandatory details. From February 1, 2017, the cash receipt must include the following information:

* This information may not be indicated on the check or BSO if the seller is located in an area remote from communication networks. The list of such localities will be approved by the federal executive body.

In the article, we talked about checks and BSOs that will be issued by sellers and service providers themselves. If payment agents and subagents (intermediaries) accept payment, then additional details must be provided in the checks: the amount of the agent's remuneration, as well as the phone numbers of the agent, the payment acceptance operator and the supplier. But you can not specify the VAT rate.

With the advent of July in 2017, enterprises begin issuing cash receipts from online cash registers. A check can be drawn up in two ways:

• in electronic format;
• by printing on a cash tape (information on paper must be visible for at least six months).

The list of what should be in the check of the online cash register is given by Law No. 54-FZ, dated May 22, 2003. According to the updated rules, buyers should not only issue paper checks, but also send their electronic versions to personal e-mail addresses.

Who needs a new online check

To work according to the changed rules, it is necessary to ensure the connection of the cash register to the Internet. A sample check of an online cash register assumes the presence of not only more than two dozen mandatory details, but also the daily transmission of information on revenue from checks to the Federal Tax Service. Used to store information fiscal accumulator. An additional innovation is a QR code on the online checkout.

According to the timing of the transition to trading using online cash desks, differentiation has been adopted for different categories of enterprises:

1. Mandatory details of the online checkout must be on the forms from February current year from sellers working with newly registered cash registers.
2. The updated requirements for the online checkout receipt have been applied by sellers of alcoholic beverages since the last day of March this year.
3. From July 1, a sample online cash register receipt is relevant for all CCP owners, with the exception of those who operate on the terms of UTII and PSN.
4. The updated details of the online checkout will become integral elements for the work of entrepreneurs on UTII and PSN from July 2018.

What does an online checkout look like?

In Art. 4.7 of Law No. 54-FZ provides a list of what an online cashier's check should contain. The list makes it clear what the check looks like online cash registers 2017. It should reflect the name of the document indicating the serial number for the current shift. Mandatory details in the check of the online cash desk require the presence of information about exact date and the time of the settlement with information about the place of the transaction:

• if the operation is carried out in a building, its exact address and current postal code must be printed;
• what does the new check of the online cash desk look like when paying in vehicles- it should contain not only the address data of the enterprise, but also the registration number of the car, indicating the make and model;
• online stores indicate the address of their site.

Mandatory details of the cash receipt of the online cash desk are presented:

Online checkout: correction receipt

A correction check is required to correct incorrectly entered amounts at the time of settlement. If the cashier punched a check for a larger amount than required, a check is issued for the return of overly reflected funds. An erroneously punched check at the online checkout, when the amount is underestimated, leads to the formation of a surplus at the checkout. In this case, the cashier needs to write a memo to explain the reasons for what happened, indicating the date and time of the operation. Based on the registered note, an online checkout is issued with an adjustment.

How to check an online checkout

Buyers can view data on purchased goods, their cost and details of sellers in a special application. Checking the check of the online cash desk assumes the presence mobile phone with internet access. The application is available for free.

How to find out checks at online cash desks:

1. Manually enter the fiscal data of the document into the application (date with the time of purchase, indicate the type of operation with the check number and its amount, mark the fiscal attribute).
2. A sample online checkout for services and goods contains a QR code that is automatically read from the document in order to avoid manual data entry.

After that, you can get acquainted with information about the data of the tax authority on the purchase made. If discrepancies are identified, the buyer has the right to declare this to the IFTS.

Cash receipts- an agreement between a buyer and a seller. A financial document confirming the sale (purchase) of goods.

Order a check printer to print cash receipts.

Buy a check printing machine on which you can break through any cashier's checks. Sample checks can be viewed below. I must warn you that forgery of cash receipts is punishable by law.

Ordering check printing machines in the section of payment and delivery methods.

Types of cash registers and samples of cash receipts:

Programming the check printer CPM Mercury 180 under desired organization is done through a computer, and it will not be difficult even for a novice lamer. Also, all data can be entered through the keyboard cash register or order programming from us.

Price Mercury 180: 3550 rubles.

Data programming: 600 rubles.

Printing checks costs from 1 rub/piece due to the low cost of thermal printing.

Cash receipt Mercury 130K

One of the most common cash registers, Mercury 130K, prints cash receipts on thermochemical paper 57 millimeters wide. At the checkout, you can print in several fonts, the fonts change in the programming mode.

Cash receipt Minik 1102 F (without EKLZ)

Width of a check tape is 44 mm. This cash register is already outdated, and also does not include ECLZ.

Cash receipt EKR 2102K with EKLZ

Almost similar to the Minik 1102K cash receipt, it can print in two types of font: narrow and wide.

Cash receipt AMC 100K

The AMC 100 K cash receipt can be of two types, the print 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.

Cash receipt Casby 02K

Here is a check from the cash register Kasby 02Kconnected to the network with a computer. In this combination, the cash register can print the names of goods - it turns out inexpensive trade automation.

Cash register with automation	Plain Print Casby 02 K	Compressed Seal Casby 02K

Cash receipt Samsung ER4615RK

Now it is rare where you can find a Samsung cash register. He is the last of the stand-alone cash registers to have dot-matrix printing. Now he has been replaced by Alpha 400K with thermal printing.

Cash receipt Ladoga K

Cash receipt Bar M FR K (fiscal registrar)

Cash receipts from this device differ depending on where it is located: in a cafe, restaurant, store or gas station. Width of a check tape is 80 mm.

gas station	Cafe or restaurant	Retail store.

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

Specialized form

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

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

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

In the second case, the situation is somewhat different. There are cash registers that issue a check without specifying the type of product. It indicates only the amount paid, which does not give an exhaustive picture of the very fact of the sale.

For an ordinary buyer (individual), this moment may be considered insignificant. But for the organization (enterprise) when making accounting entries the name of the product purchased must be clearly indicated. In this case, a sales receipt is required, where all the information is present in full.

Why do you need a sales receipt?

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

Firstly, only in this way can an authorized representative of the enterprise confirm the fact of the purchase made for cash in order to reimburse the costs incurred.

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

What should a sales receipt look like?

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

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

When placing an order for a sales receipt in the printing house, the sample can be corrected at your discretion. For example, add a company logo or warranty information. All of this is perfectly legal. Additional information will only make it easier for the billing specialist and will allow the buyer to be more fully informed.

Do I need cash and sales receipts together?

Quite often, accountants have questions about the correctness of the execution of payment documents provided by employees. Can I accept a sales receipt without a cashier's check? There is no definite answer to this question.

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

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

Features of filling out a sales receipt

When selling products, the seller is obliged, at the request of the buyer, to provide him with a sales receipt. This is his legal right, the violation of which can lead to well-founded penalties. Usually this document is an A6 form with the necessary details entered into it.

All of them must be filled in, and empty columns must contain dashes in order to avoid entering additional information into them after the document is issued. It is not difficult to write a sales receipt. A sample fill is a process of step-by-step entering the necessary data into certain rows and columns of a table.

This document is drawn up on the day of the purchase. The employee filling out this form must enter reliable information in neat, legible handwriting. Strikethroughs, corrections and corrections are not allowed here. Such a form is considered invalid and will not be accepted by the accounting department of the enterprise for calculation.

How to fill out the document correctly?

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

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

All goods are entered in a special table one by one. In the presence of the same type of products at different prices, each of them goes in a separate line. For example, "a pencil at a price of 10 rubles per 1 piece" and "a pencil at a price of 15 rubles per 1 piece."

You can not write "2 pencils in the amount of 25 rubles." Each product of the same article (or variety) and its price must be recorded separately. After the table with the selected products, the total cost of the purchase is written in numbers and in words. In conclusion, the seller's data is indicated, his signature and the seal of the trade enterprise are put. If there is none, then you should not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.

Download sales receipt form

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

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

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

The purpose of the document and the rules for its use

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

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

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

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

Features of use for individual entrepreneurs and LLC

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

But when it comes to purchasing goods legal entity, then here you can’t do without a cashier’s check. Moreover, not only cash is issued, but also.

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

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

Mandatory details and their decoding

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

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

On the cash receipt can be specified and Additional Information- change, the name of the cashier, as well as the name of the goods. Although these data are not mandatory, they greatly facilitate the work of an accountant in creating analytical accounting.

Design rules

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

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

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

None of technical requirements to cash registers, it is not mentioned that the size must be indicated on the check. But still, it is recommended to place the amount of VAT on the form of a cash receipt. It can be indicated by the total amount for all purchased goods. Thanks to this, the client will be able to see the amount that will be deducted for value added tax.

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

Innovations this year

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

Here is a list of the most major amendments:

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

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

Procedure for issuing a copy of a cash receipt

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

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

Copy of cash receipt consists of the following details:

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

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

Penalties for violation of use

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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