Mandatory attributes of a cash receipt from 01.07. What is the range of goods in online cash registers

Requirements to cash register equipment have changed. A new concept of "online cash desk" has appeared. The essence of the changes is simple: now fiscal data is transmitted to the Federal Tax Service in real time. From our article, you will learn what should be in the online checkout and how to check its authenticity.

In the article:

What should be in the online checkout

The main sign of an online checkout receipt is a QR code that helps to determine the legality of the purchase. In addition to this code, there are a number of mandatory details (approved in paragraph 1 of article 4.7 federal law dated 05.22.2003 54-FZ):

• document name and number
• serial number per shift
• date, time and address of check issue
• name of the seller and his TIN
• settlement sign (incoming, returning)
• unit price
• quantity and nomenclature of goods sold
• the cost of the purchased goods of one nomenclature
• allotted VAT amount
• VAT rate
• total amount of VAT on the check
• total amount of the check
• form of payment - cash / bank card
• position and full name of the person (cashier)
• ZN - serial number of KKM
• website address for checking the check serial number of the check
• KKT registration number
• serial number of the fiscal drive
• fiscal data attribute

Sample of a new online check

Below is an example of a check. online cash registers- how it should look.

For clarity, there is a transcript for revisions.

Please note that VAT must be indicated on the new receipt for goods and services. Our check shows where to reflect the name, quantity and cost of goods (services).

Table. Details of a regular and new cash receipt with decryption

In the table - the requirements for the check of the online cash register, it must contain the required details.

How to check the authenticity of an online checkout

In order to check the authenticity of the online checkout receipt, you need to download a special mobile app to your smartphone "Checking the CCP receipt". The application was developed by the Federal Tax Service of Russia and allows you not only to check the integrity of the seller, but also to save receipts in in electronic format.

There are two ways to identify a check:

A citizen installs it on his phone and gives it to the cashier during the purchase. The cashier reads a special code from the screen with a scanner mobile phone. So KKT understands who needs to send a cash receipt in electronic form.

The app is available on Google Play and Apple Store for download. How does it work? Install on your phone. Then go to the menu and enter your phone or email, create a password. Wait for a 6-digit confirmation code from the Federal Tax Service. Enter the code into the application - it's ready. Show the application to the cashier, he will scan the codes from it and send a receipt to your phone or email (you can choose where in the application). In this case, a printed check is not issued.

Now you have all your checks stored in one place and you can view and check them at any time! It is more convenient than in the client-bank, because the check contains not only the amount of the purchase, but also details on goods, taxes, detailed information about the seller, etc. All the details of the CCP check are in the article "".

From July 1, 2017, a check can be sent to the buyer's e-mail or mobile phone (at his request).

From July 1 - paid electronic checks of KKT instead of paper ones

From July 1, any buyer can demand an electronic cash register instead of a paper check at the checkout. You can't refuse. For the seller, electronic checks are paid, for each check you need to pay the operator of fiscal data. This was announced at the seminar "Dangerous changes in the simplified tax system for the 2nd half of 2017" expert on the simplified tax system Nadezhda Samkova.

“By law, you have an obligation: if, before the completion of the settlement, the buyer asks you to send a check to an email or phone number. Sending a check to the post office through the operator is free. But by SMS - paid. Samkova said.

Tariffs for sending SMS can be obtained from fiscal data operators. For example, one of the tariffs is 100 rubles for 100 SMS. The seller pays for SMS, not the buyer. The fine for not sending SMS is 10,000 rubles.

Types of check online cash register

What should be the check at the online cash desk? New cash registers can break through a regular check, which we talked about in this article.

Also, at online checkouts, sellers can knock out two new types of checks:

1. correction check;
2. a check with a "return receipt" sign.

The correction check is broken when the seller corrects the mistake made (clause 4, article 4.3 of Law No. 54-FZ). For example, if you didn’t break through a cashier’s check or punched a check, but with an erroneous amount. By opening a shift, a CCP user can punch a correction check for an unaccounted amount for any time, specifying the date. Let's say the shift is open on March 20, and the correction check breaks through on March 3.

A check with the sign "return of arrival" is issued:

What is the responsibility if the check does not meet the requirements

In the absence of at least one mandatory requisite, the check is invalidated.

In 2019, all organizations and individual entrepreneurs are obliged to apply the new kind KKT - online cash registers. Online cash register is a modernized version of the usual cash register, which allows immediately after issuing a check to send data on the completed sale directly to the IFTS database. For online cash desks in 2019, 24 mandatory details of a cash register check were established.

• See also:

From the article you will learn:

• what is online checkout
• How is the old check different from the new one?
• new online check details in 2019
• fines for non-issuance of a check online CCP

Attention! The timing of the transition to online cash registers for some payers has been postponed to 2019. See full list all by type of activity in the article of the magazine "Simplified".

New mandatory details of the online cashier's check in 2019

An online cash register check, unlike a conventional cash register check, has more required details.

An online checkout is generated simultaneously in both paper and electronic form. The main difference is a special QR code that allows any buyer to track the check in the FTS database and check whether it is legal or not.

To do this, you need to attach a receipt with a QR code to a mobile phone with a special application. "Checking the check of KKT".The application is available in Googleplay and Applestore for download.

Other new details in online cash register receipts

Other mandatory details of the online checkout are as follows:

1. system of taxation of the organization-seller;
2. operation attribute: arrival - receipt Money from the buyer; return of receipt - return of funds received from the buyer; expense - issuance of funds to the buyer
3. fiscal storage number
4. fiscal sign of the document: i.e. digital code, indicating the type of transaction performed, necessary to send data to the fiscal data operator and to the Federal Tax Service
5. the address of the site where the buyer can check the legality of the purchase
6. mobile phone number or e-mail address of the buyer to which the electronic check will be sent
7. e-mail address of the merchant organization from which the electronic check will be sent
8. fiscal sign
9. number of the shift in which the check was issued
10. check number during the shift.

• Related article: Online cash registers under the simplified tax system: getting ready for changes

Details of the old and new CCP cash receipt in comparison

Sample check online CCP in 2019 with decryption

Below is a sample of issuing the correct online cash register check for organizations and individual entrepreneurs.

Download sample check

Who should apply online CCP

All organizations and individual entrepreneurs on the simplified tax system and OSN must switch to online cash desks. The main differences between an online cash register and a conventional cash register are the ability to access the Internet and the ability to transfer data on completed transactions to the tax office online.

Vmenenschiki and individual entrepreneurs on a patent are switching to online cash desks from July 1, 2019. Until that date, they can work without cash registers (except for the sale of beer).

Data transmission is done by the fiscal data operator. It is an intermediary in the transfer of information between the seller organization and the IFTS that controls it. The cost of servicing one cash desk at the operator is 3,000 rubles per year.

Trading using online cash registers is the following scheme of actions:

1. The buyer pays for the purchased goods in cash or with a payment card
2. The cashier breaks the check in the online cash register
3. The cashier prints out the check and gives it to the buyer (from July 1, the buyer can ask to send an electronic one to the mail or phone)
4. The data on the completed sale and the issued check are recorded in fiscal accumulator
5. The check is certified and processed by the fiscal accumulator;
6. Data on the processed check is transferred to the fiscal data operator
7. The fiscal data operator processes the received data and sends them to the IFTS, in which the seller organization is registered

Penalty for not issuing a check

For non-extradition cash receipt The tax authorities are entitled to fine:

1. cashier-operator
2. manager, IP
3. the organization itself

The limitation period during which the organization can be held liable for not issuing a check is 1 year from the date of the offense.

The Ministry of Finance allowed to refuse cash documents

The Ministry of Finance, in a letter dated September 16, 2016 No. 03-01-15 / 54413, said that everyone who switched to online cash desks can refuse primary cash documents. For example, from the magazine of the cashier-operator.

The letter of the Ministry of Finance was communicated to the tax authorities and taxpayers by the letter of the Federal Tax Service of September 26, 2016 No. ED-4-20 / [email protected] This means that the explanations of the Ministry of Finance can be safely applied in the work - the tax authorities will take into account the new rules.

The letter from the Ministry of Finance clarified that the Federal Law on CCP dated May 22, 2003 No. 54-FZ is valid as amended on July 15, 2016. Unified forms of primary accounting documentation have been approved. Under the new law, they are not mandatory. But only if the company (IP) switched to online cash registers.

You can opt out of the following documents:

The main attribute that should be on the cash receipt is the name of the goods (work, services, payment, payment). Here they also indicate their quantity, unit price, taking into account discounts and markups, cost, taking into account discounts and markups, and the VAT rate.

Law No. 54-FZ does not say in what format the name of the goods should be written on the cash receipt. The Ministry of Finance believes that it is possible to use the format of the All-Russian classifier products by type economic activity OK 034-2014 (CPE 2008) (letter of the Ministry of Finance of Russia dated August 4, 2017 No. 03-01-15/49971). This classifier was approved by the order of Rosstandart dated January 31, 2014 No. 14-st.

note

Individual entrepreneurs using PSN, STS, ESHN or UTII (except for those that sell excisable goods) may not indicate the name of the goods (work, services) and their quantity on the cash receipt and BSO until February 1, 2021 (paragraph 17 of article 7 Federal Law of July 3, 2016 No. 290-FZ, letter of the Ministry of Finance of Russia of June 9, 2017 No. 03-01-15 / 36249).

But the rest of the sellers reflect in the cashier's receipt (BSO) the name of all goods sold, regardless of their quantity (letter of the Federal Tax Service of Russia dated February 22, 2017 No. ED-4-20 / [email protected]).

This is due to the fact that the Law of February 7, 1992 No. 2300-1 “On the Protection of Consumer Rights” obliges the seller to provide the buyer with all the necessary and reliable information about the goods, works and services sold.

Additional check details

Order dated March 21, 2017 No. ММВ-7-20/ [email protected] The Federal Tax Service approved additional details and formats of cash documents. In addition to the traditional requisites, online cash receipts indicate:

• fiscal document number;
• fiscal sign of the document;
• shift number;
• serial number for the shift;
• date, time and address of the settlement (the exact time of the region where the settlement was made must be indicated on the cash receipt (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-01-15 / 28072));
• the taxation system that is used in the calculation, for example, if the commission agent issues a cash receipt to the buyer when selling goods, then it indicates the taxation system of the commission agent (letter of the Ministry of Finance of Russia dated October 11, 2017 No. 03-01-15 / 66398);
• calculation sign:

Receipt of money from the buyer (client) - income;
- return to the buyer (client) of funds received from him - return of income;
- issuance of money to the buyer (client) - expense;
- receipt of money from the buyer (client), issued to him, - return of expenses;

• the amount of the calculation with a separate indication of the rates and amounts of VAT at these rates. The exception is non-payers of VAT or payers selling goods that are not subject to VAT;
• form of payment (cash or electronic means of payment);
• the position and surname of the cashier who issued the cash receipt or BSO and issued it to the buyer (with the exception of payments on the Internet);
• the address of the website on the Internet where you can check the authenticity of the check;
• phone number or e-mail address of the buyer, if he asked to send him a check in electronic form, or the Internet address where you can get such a check;
• e-mail address of the sender of the cash receipt (SRF) in electronic form, if the cash receipt (SRF) was transferred to the buyer in electronic form.

By the way, the Federal Tax Service explained that if in point of sale there is a system of discounts using bonus points that reduce the price of the goods sold; [email protected]).

How to check the legality of the purchase

A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.

To do this, you need to install a special mobile application on your smartphone or tablet, available for download on the official website of the online CCP. With its help, it is very easy to check the cash receipt for authenticity online: you just need to bring the QR code located in the center of the document to the video camera mobile device when the application is enabled. The screen will display information about the purchase, duplicating the information from the receipt.

Cash receipt for the return of goods

The buyer has the right to return the purchased goods to the seller and demand a refund of the money paid. A refund to the buyer is a settlement. Therefore, when returning to without fail CCT must be applied. Moreover, the seller must break through the cashier's check, regardless of at what point the buyer took his money - on the day of purchase or later (letter of the Ministry of Finance of Russia dated May 12, 2017 No. 03-01-15 / 28914).

According to the rules of the Law on CCP, a cash receipt must have a sign of settlement (clause 1, article 4.7 of the Law on CCP). It can be a purchase, return or correction. For example, if the buyer returns the goods, the seller must issue him a cash receipt or BSO with the sign "return to the buyer (client) of funds received from him - return of income."

The cashier cannot simply cancel an operation that has already been completed, which has gone to the fiscal accumulator and the operator of fiscal data. He must definitely return the purchase and break through the correction check.

In addition, the seller needs to ensure the transfer of data on a broken return check to the Federal Tax Service through the fiscal data operator.

Therefore, if the buyer returns the goods, the seller must issue him a cash receipt or BSO with the sign "return to the buyer (client) of the funds received from him - return of income." Such a cash receipt is generated on its cash register by the very organization (IP) that accepted money from the buyer when selling goods (letter of the Ministry of Finance of Russia dated March 1, 2017 No. 03-01-15 / 11622). All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (clause 8, article 4.7 of Law No. 54-FZ).

Recall that before the changes made to the Law on Cash Registers by the Federal Law of July 3, 2016 No. 290-FZ, the cashier punched a “refundable” check only if the client bought and returned the goods on the same day.

If the purchase and return occurred different days, the seller gave out money not from the cash drawer, but through the main cash desk of the organization. Therefore, instead of a check, he wrote out an expense cash warrant to the buyer.

Please note: online cash desks do not cancel forms strict accountability. However, from July 1, 2018, it is necessary to form a BSO not in a typographical way, but only through cash registers(Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).

The law states that the name of the product must be present in the check of online cash registers. The milestone of implementing the norms of 54-FZ is close: you need to switch to online cash registers from the 2nd half of 2017. The period when submitting fiscal data directly to the tax office was voluntary is already expiring. From 07/01/17, all enterprises with cash turnover must switch to online cash registers. Exceptions are made only for entrepreneurs on PNS and UTII. They can delay the transition by 1 year.

Online cash registers the name of the goods is mandatory - a requirement of the law

Businessmen have already been notified that each cashier's place must be equipped in a new way. Online cash registers are designed to transfer information about sales to the tax office online through OFD. It is allowed not only to install new cash registers, but also to modernize old equipment. The main thing is that the generated checks and the functionality of the device exactly comply with the norms of 54-FZ with the adjustments made to it.

Pay attention when buying new cash desk that not all new technology complies with the law, even if it transmits data online. It is not enough to know only the basic technical specifications new technology It is important to take into account all the nuances of the new law. For example, at this point in the technology market, there are 3 types of cash registers that are able to transmit OFD data almost in real time:

• online cash register based on an autonomous cash register - mobile online technology

Such equipment is already equipped with cash register software, so it does not need to be connected to a fixed network in order to transfer data online.

• online cash register based on fiscal registrar - online fiscal registrar

This cash register functions only in tandem with a cash register program that can be installed on a computer, POS system, laptop.

• universal technique - independent stationary cash desk for online payments

It can work completely independently, but if necessary, it can be connected to any computer.

The main thing is compliance with the requirements of the law, which states:

• it should be possible to transfer OFD data online
• you need to print a QR code and generate it
• the nomenclature in online cash desks is a separate requirement of legislators
• transfer of a check to the buyer's phone or mail is required
• the price of the goods must reflect the possible discount

It turns out that not all new cash registers correctly display the name of the product and the discounted price, and online cash registers without nomenclature are a violation of the new requirements.

Online cash desks product name

According to 290-FZ, the name of the purchased product is a mandatory requisite of an electronic check, but which name is considered correct. For example, you are selling a beer drink, so how should it be named on the receipt: beer drink, unfiltered beer drink, pasteurized unfiltered beer drink, or something else with the brand name and other clarifications?

The analysis of regulatory documentation does not provide an exhaustive answer to this question, and there is no established practice yet. What if the law is already in force? Of course, you can write your own regulations that determine what is considered a nomenclature of goods for an online cash register or ask the Ministry of Finance to give comprehensive explanations, but this will take time, and you need to comply with the law now.

In a few years, the legislator will develop a common reference book of nomenclatures for online cash registers. The opinion of the tax authorities this moment that the goods by the name on the check should be recognizable, then it will be possible to assume that the norms of 290-FZ are met. It turns out that the check can indicate both oil and vegetable oil and vegetable corn oil and vegetable corn oil "Cob" and this will be equally true.
Unfortunately, the legislator has not yet given any other comments, therefore, there are difficulties with the selection of equipment, since there is no specifics of the online cash desk of the nomenclature of goods. If, for example, the device is connected to 1C, it can use the current accounting nomenclature, but what about offline online devices? What kind of nomenclature should be hammered in there in order to form the correct electronic check?

If you find an error, please highlight a piece of text and click Ctrl+Enter.

To date most of firms, organizations and enterprises have been transferred to a new type of cash registers. The introduction of cash desks, with the function of online sending of fiscal data, has made significant changes in the work of entrepreneurs: part of the reporting has been canceled, new requirements have been established for conducting operations through cash registers, penalties for non-use or incorrect use of equipment have been identified. The changes also affected the details of the check.

In the case of fiscal memory, sales data were recorded on the device and then transferred by the entrepreneur to the tax service. Today, information is sent to the regulatory authority online. First, it allows tax office reduce the number of inspections of enterprises, and secondly, the chances of merchants to provide falsified information are minimized. For the correct transfer of information, the online cash register needs an intermediary, which is the OFD. It is the operator that transmits all the 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 changed in other paragraphs, we will talk about this later.

Requirements for a KKM check

Today there is no strict format in which checks should be generated, however, there is a list of details that must be indicated in the check in any case:
1. Sign of the calculation (return, expense, income);
2. Information about exact date, time and place of the operation;
3. The tax system that the owner of the business has chosen for the enterprise;
4. No. of the fiscal data drive from the manufacturer;
5. List / nomenclature of services rendered or goods purchased;
6. Final settlement with an indication of the amount;
7. The amount of value added tax;
8. How the buyer made the payment: cash, bank transfer;
9. Website of the data operator;
10. cash document number;
11. cash shift number;
12. Phone number or e-mail of the buyer if a virtual check was sent.

Having fixed an error in the check, representatives of the tax service may regard it as non-use of cash registers of the established sample. In order to correct the situation and prove his innocence, the entrepreneur will have to make every effort. The probability of imposing a fine on the organization in this case is quite high. A businessman can find exhaustive information about the requirements of the law in the text of the 54-FZ itself, in particular in Article 4.7 of the law.

It is worth noting that consumers also have the ability to control the correctness of the execution of cash documents.

Name of goods in the check

The mandatory details of the cash receipt of the online cash desk include the list / nomenclature of services rendered or goods purchased. However, this requirement does not apply to all owners of online cash desks. For entrepreneurs who have chosen the “simplified”, imputed tax and patent, there is a benefit in the form of a delay in indicating the product nomenclature in the check until February 1, 2021. In the event that the government does not introduce new amendments to the legislation before the expiration of the benefit period, these entrepreneurs will have to add information about the name of the product to cash receipts.

An exception in this case will be enterprises selling excisable goods. This segment of goods belongs to the category of those over which the state has special control.

What is a ZN in a CCP check

The abbreviation ЗН in a cash receipt indicates the factory number of the cash register itself. The serial number is assigned to the device directly at the time of release by the manufacturer. The number is unique and cannot be repeated for multiple devices.

The serial number will be needed by the businessman at the time of signing the contract with OFD. To find necessary information an entrepreneur can on the case of the online cash register itself. If there is no ZN at the checkout, then the cash register must 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, respectively, the tax office may well issue a fine to the entrepreneur.

What is RN in a check

The abbreviation is deciphered as "registration number of online KKT". It is assigned at the time of registration of the device. The number is one of the mandatory details of online cash register receipts in accordance with the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] It is reflected not only in checks, but also in cash statements.

QR code

In addition to other requisites, such a type of data as a QR code appeared in cash receipts. This type requisites are not obligated to entrepreneurs, however, the law states that cash registers must have the function of indicating a QR code, regardless of whether this requisite is printed on cash receipts.

The QR code may be of interest to the buyer in two cases: when buying alcohol and when it becomes necessary to check the entrepreneur for good faith.

In the first case, the QR code will allow the consumer to check whether the alcoholic beverage purchased in the store is licensed.

In the second, the buyer can check whether information about the sale was sent to the tax office.

QR code is a way to encrypt data. According to the law, it must contain the following information:
1. Date, time of purchase;
2. The sequence number of the generated document;
3. Sum;
4. The number of the fiscal data drive from the manufacturer.

Optional details

There are cash receipt details that are not mandatory, for example:
1. E-mail or phone number of the buyer must be included in the receipt only in case of sending a virtual version;
2. The factory number of the cash desk, although it is often set by default;
3. Advertising texts or appeal to the buyer;
4. QR code, although there is an opinion that the situation may soon be changed.

Changes in checks

Old check
1. Organization
2. Serial number KKT
3. document number
4. Sum
5. fiscal regime

Online cashier's check (from July 1, 2018 to 54 FZ)
1. Organization
2. Serial number KKT
3. document number
4. Information about the date and time of purchase
5. Value with VAT
6. fiscal sign
7. The specific location where the calculation was made. For example, in the case of traveling trade, the number of the car is indicated.
8. Checkout number
9. List of services rendered or goods purchased
10. Unit cost
11. the total cost
12. Selected tax system
13. Method of payment: cash / bank transfer
14. Sign of the settlement (return, expense, income)
15. message flag
16. No. of the fiscal data drive from the manufacturer
17. Cashier's details
18. Contact details of the seller, if the buyer was sent an electronic check
19. Buyer data, in case of sending an electronic receipt
20. OFD website
21. No. assigned to the cash desk itself at the time of registration with the tax

Online checkout sample

1. Name:
2. Document;
3. Sign of the document;
4. Product;
5. Quantity;
6. Unit cost;
7. Full cost;
8. tax rate;
9. The amount of the tax;
10. Total amount;
11. Payment method "cash";
12. Payment method "clearing";
13. Tax system;
14. VAT amount;
15. Cashier details;
16. Change;
17. Organization;
18. Address of the sale;
19. Site for checking the correctness of the check;
20. check number;
21. Date, time of formation;
22. No. assigned to the cash desk itself at the time of registration with the tax office;
23. data attribute;
24. QR code.

Electronic check

An electronic check is absolutely identical to the paper version of the document. The virtual check 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 an electronic check does not have to be transferred to the buyer without fail. It must be sent to the E-mail or phone number of the buyer
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, filed a complaint with the Federal Tax Service, the entrepreneur will be fined.

The paper version of the check must be handed over to the buyer in any case.

New requirements for BSO

How can I check the buyer's check

The buyer can check the authenticity and correctness of the execution of a cash receipt in several ways:
1. Assess visually the availability of the required details in accordance with 54-FZ
2. Conduct a check using a special OFD program installed on the buyer's gadget;
3. Check the check using the FTS program.

The buyer can carry out the very fact of the verification using a QR code or payment data from a check.

What is a correction check according to 54-FZ

According to 54-FZ, a correction check is a document for making adjustments. It is necessary in the case when the cash desk revealed the amount of money 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 detailed justification should be kept with the document.

What is a refund check

1. Return check is a document that the cashier generates in two cases:
2. The buyer has decided to return the goods;
3. If the cashier punched the check incorrectly and revealed an error in the presence of the buyer.

There is no need to create a correction check, since nothing needs to be corrected after the fact.

fines

If the entrepreneur issues checks to buyers with incorrect details, the tax office may file a claim with the entrepreneur in accordance with paragraph 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, however, today the Code of Administrative Offenses does not contain an article regulating penalties for incorrect details in a check. Accordingly, you can file a complaint with the Department of the Federal Tax Service. Another question is whether the entrepreneur needs "friction" with the tax, especially since there is a flaw in the design of cashier's checks.

up to 2000 rubles

will be a fine for individual entrepreneurs if checks are not issued to buyers

up to 10,000 rubles

will penalize 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 issue concerns cashier's checks and their accompanying details, here the issue is also solved quite simply. Almost all cash equipment of the established sample and software to it by default comply with legal requirements.

The only exception will be devices that are not included in the register of cash registers. An entrepreneur should not purchase such devices, even if the price for them is several times lower than that of the original products. The desire to save money on the purchase of cash registers can result in both a fine and the deprivation of an entrepreneur's license in the event of particularly serious violations.

Question answer

What check to punch if the buyer makes an advance?

It is necessary to form cash document indicating the full amount of the advance, with the sign of the calculation "advance".

When can VAT be omitted from a receipt?

The tax rate may not be indicated on the check if the entrepreneur is exempt from it.