When paying for a purchase (work, service), a check is made, which is transferred to the client on paper or in in electronic format. Check online cash registers(hereinafter - PSC) - confirmation of the payment made. In the article we will talk about the requirements for an online checkout check, consider the rules for issuing it.
Rules for issuing a check online cash register
Legal regulation regarding the work with checks of online cash desks is carried out by:
- Federal Law No. 54, art. 4.7., item 1 ( key requirements to the content of the PSC);
- Federal Law No. 290 (procedure for the use of cash registers for cash and payment cards).
Each payment transaction must be displayed separately, on a separate check. CHOK breaks on return Money when the buyer refused to purchase (work, service). Checks are also issued when paying for the lottery, holding gambling, in case of payment of winnings on them.
Details of online check and BSO
Federal Law No. 54 obliges owners of online cash desks to correctly set up check details. Despite the absence of a strict form of PSC, there is a whole list of attributes that, according to the law, must be displayed on a receipt.
| Mandatory attributes of the PSC | What attributes and when can be omitted from the PSC? |
| The name of the fiscal document "Cash receipt"; date, time, place of purchase (address of the organization, store, kiosk, IP registration, store website, number and name of transport); information about the seller (TIN, name of the organization, initials of the state of emergency, tax regime); completed transactions (income, expenditure, return); information about the purchase, service, work (name, cost, quantity, including VAT, discounts and markups, VAT rate); method and amount of payment (cash, card, electronic money); initials of the cashier who issued the PSC; information about cash registers (serial and registration numbers, fiscal sign) OFD address, website of the Federal Tax Service for checking the OC); information about the client (mobile number, e-mail); final information (a mark on the sending of OFD information, a QR code for reconciliation of a check) | Information on VAT may not be indicated in the following cases:
The initials of the cashier are not written if the payment is made on the Internet or an automatic device is used in the calculation; the website of the Federal Tax Service and information about the client is not recorded if the settlement is made in a territory remote from communication networks (according to the approved list of federal authorities); a fiscal attribute is needed for the PSC, which is stored on a fiscal medium, is sent to the OFD; Individual entrepreneurs who work on the simplified tax system, unified agricultural tax, UTII or use the patent system are entitled until 02/01/2021 not to indicate the name and number of products (works, services) in the PSC. The exception is private entrepreneurs engaged in trade in excisable goods. |
All data in the PSC must be entered correctly. Thus, the name of the product must match the labeling so that it can be unambiguously authenticated and recognized. It is noteworthy that a strict reporting form (SRF), which also performs the function of payment confirmation, can replace a cashier's check when paying for work and services. BSO is printed in a printing house, formed on the basis of CCP. In fact, such a form is a kind of PSC, identical requirements are put forward for them.
In particular, the BSO must include the series and number of the circulation, taxpayer data, location, name of the service, signature of the issuer. BSO is used in settlements with the population.
Basic requirements for a paper check
The cashier punches the cashier's check when the client pays for the purchase (work, service), and this fiscal document is generated simultaneously in paper and electronic form. The requirements and the procedure for working with them do not differ and are subject to uniform rules. A paper check is formed in the same way as its electronic sample:
- The client pays in cash or by card.
- The online cash register generates a check with the appropriate attributes.
- A paper version of the PSC is printed.
- Information about the completed transaction is recorded on the fiscal medium.
- Fiscal confirmation.
- Processing of the PSC and its transfer to the OFD.
- Confirmation of OFD receipt of the check.
- Processing received OFD data and forwarding them to the tax authorities.
When carrying out return operations (when an erroneously overestimated amount of revenue is indicated in the PSC), a check is generated with the sign “return of receipts”.
Ways to send a check of an online cash register to a client: advantages and disadvantages
Federal Law No. 54 obliges owners of online cash desks to forward checks to customers immediately. A delay of 5 minutes is considered a violation. Monthly cash desk downtime, during which checks are not processed and sent at all, leads to its automatic blocking. To restore work after that, you will need to re-register the cash desk.
| Options for sending a PCH to a client on mobile phone ore– mail | Predominant pros (cons) of the method of sending PSC |
| Self-directed (via Receipt notification); automatically (through the CloudPayments system); as an alternative, it is allowed to send data to the client instead of PSC: date, time, purchase amount, CCP registration number, fiscal sign of the document, a site where you can print the receipt yourself for free | It takes time and attention, for each receipt of money you need to manually print a check and avoid mistakes; instant sending, no need to do anything manually; Sending is done via SMS, it also takes time to enter data |
The electronic version of the PSA is sent to the buyer at the time of purchase. If the payment is made by one team, then the check is generated immediately, if the payment is made in two stages, then at the moment when the operation is confirmed. You can check the operation of the online cash register and the generation of checks in test mode.
Checking and controlling the check of the online cash register
The Tax Service has developed and put into operation a special mobile application that allows PSC verification in the Federal Tax Service. The application accepts and stores the electronic version of the check. With its help, you can find out if the PSC was sent to the tax authorities or not. You can do this in one of the following ways:
- Automatic: read the QR code.
- Manually: enter the fiscal data of the PSC (number, amount, fiscal sign of the online cash register receipt, date, time, type of transaction).
As a result, a duplicate of the information about the completed purchase (paid service, work), which is available on the original check, will appear. Thus, the absence, presence, inconsistency of information is clarified, the legality of the work of the seller, the presence of violations is revealed.
Common mistakes in an online checkout and how to correct them
In addition to electronic and paper cash receipt entrepreneurs, owners of online cash desks, often use a correction check in their work. This type of PSC is provided for by Federal Law No. 54 and is intended to correct errors indicated in the details in terms of the amount of revenue. For example, the check contains an underestimated amount, which actually indicates unaccounted revenue. The mistake made must be corrected immediately and before the closing of the shift.
A corrective receipt is generated at the initiative of the cashier when an underestimated amount is found or by order of the tax authority when unrecorded revenue is detected. It contains all the same information, only the amount is adjusted and should ultimately correspond to the amount of payment for the purchase. The corrective check does not contain the name of the product and the buyer's contacts (phone number, e-mail).
If you forgot to punch the CHOK, then you can solve the problem like this. First, the error is corrected, i.e. the amount of unreceived revenue is broken through on the current day, then a statement is written to the tax authorities, where a violation is reported. From 07/15/2016, such "declared violators" are exempted from administrative liability.
Features of working with an online cash register and issuing a check for PSN / UTII / ESHN / USN / OSNO
Entrepreneurs who apply (combine) PSN / UTII / ESHN / STS / OSNO are required to switch to an online cash desk in accordance with the uniform requirements of Federal Law No. 54. Accordingly, when using such cash desks in work, regardless of the taxation system, the entrepreneur is obliged to issue a PSC, guided by general rules.
In situations where cash registers are not used, BSOs, etc., are still issued. according to the old rules, without their subsequent transmission to the OFD via the Internet.
Example 1. Content of an online check for an individual entrepreneur working on a patent
Entrepreneur L.P. Exemplary is engaged in shoe repair. In accordance with the legal requirements, the PE is obliged to switch to the online cash register by July 1, 2018. Using the cash desk, L.P. Approximate is obliged to issue standard checks (paper or electronic) to customers upon the fact of making a payment. The PE has the right not to indicate in the PSC some details (name and quantity of products, services, works) until 02/01/2021.
Answers to frequently asked questions
Question number 1. Is the absence in the check 1-2 considered a violation? required details?
If the tax authorities discover that an organization (PE) issued a PSC without the necessary details, then it may be declared invalid (FZ No. 54, art. 4.7). Guilty officials are threatened with a fine (1.5 - 3000 rubles). The state of emergency and the organization can be fined from 5 to 10,000 rubles.
Question number 2. What is indicated in the PSC when paying for taxi services in the paragraph "place of settlement"?
Name (or address) of the organization, taxi number.
Question number 3. If a private entrepreneur works in a remote area, far from communication networks, is it possible for him not to provide a check to the buyer?
An electronic version may not be issued if the area where it works is on the list of territories far from communication networks, which is approved regional authorities. It does not matter whether the client gave his mobile number and email address to the seller or not. But the seller is obliged to issue the paper version of the PSC to the client (Federal Law No. 54, art. 1.2, p. 2). In such cases, the seller has the right to use the CCP in a special mode, without sending an electronic check to the OFD and tax authorities.
Question number 4. How to recover a lost paper check?
You can make a duplicate from the seller. It is assumed that soon the buyer will be able to do this on their own through a special service on the website of the Federal Tax Service (go to the site, find a check and print it out).
Question number 5. How equivalent is a paper cash receipt (and printed on your own from the Internet) to an electronic one?
Their meaning, role, weight are the same, provided that the printed version (paper) is fully consistent, identical to the electronic one.
Question number 6. What liability is provided for a legal entity if it did not issue any check to the client at all?
Warning or fine up to 10 thousand rubles. (CAO, art. 14.5, p. 6).
Each individual entrepreneur should know that the receipt of cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Cash and sales receipts of individual entrepreneurs - proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will be the new checks? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What threatens for the lack of cash? Let's explore these questions.
Definitions and differences between a cash receipt and a sales receipt
Until now, many are at a loss as to whether an individual entrepreneur should issue cash receipts, should all individual entrepreneurs install new cash registers? So let's answer the main question first:
Attention! From mid-2018, all organizations and entrepreneurs must use online cash registers on common system taxation. Similar requirements apply to the vending business. Regardless of the regime, public catering and retail should have switched to a new format if there were hired personnel in the state. The deferment was received by payers of PSN and UTII, as well as merchants on the simplified tax system, employed in the service sector. Until July 2019, the owners of retail stores and catering outlets may not change equipment if they have not concluded employment contracts.
The purpose of a cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service for the presence of mandatory details. A cash receipt is printed on a special cash register, which must be correctly configured and registered with tax inspectors.
Important! Old cash registers cannot be used. The production of obsolete equipment ceased at the beginning of 2017.
Previously, a cash receipt did not provide for detailed disclosure of information about a settlement transaction. Therefore, the sales receipt was an appendix to this document. It was not necessary to apply it to each cash transaction, it was issued in case of:
- the request of the buyer or client;
- making an advance payment if the transaction has not yet been completed;
- confirmation of cash acceptance when the mandatory use of cash registers is not provided.
Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 are entitled to issue a sales receipt or BSO. Art. 7 of Law 290-FZ of 07/03/16. The list includes entrepreneurs and organizations that received a deferment in the installation of online cash registers until July 2019. The conditions for the validity of the document are listed in the letters of the Ministry of Finance of the Russian Federation No. 03-11-06 / 2 / 26028 of 06.05.15 and No. 03-01-15 / 52653 of 08.16.17.
Cash receipt: sample and requirements
Since the cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to the checks of the old samples. He also leaves the cash register, but first, KKM itself must be accredited by the tax office with the assignment of a registration number to it.
Together with the usual props of the old cash receipts, such as serial number, date and time of purchase, full name. and TIN IP and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of 05/22/03):
- title;
- tax regime;
- sign of calculation (income, expense, etc.);
- the name of the product, work, service;
Attention! Individual entrepreneurs in all special regimes, except for sellers of excisable goods, can skip this requisite until 02/01/2021.
- type of payment: cash or non-cash;
- cashier data (full name, position or number), shift number;
- the number obtained from the tax office during the registration of the cash register;
- fiscal data: sign, serial number;
- Internet links: to the website of the Federal Tax Service, the address of the online store that issued the check, the e-mail address of the individual entrepreneur, if the buyer received the check to his e-mail;
- QR code.
Its sample looks like this:
From January 2019, product codes were supposed to appear on the cash receipt. For ordinary products, sellers were required to indicate designations according to the EAEU nomenclature. However, the government order has not yet been signed. The merchants got a break.
Recall that the introduction of a marking system is also expected this year. The receipts will contain unique product identifiers. The first amendments to the legislation will be applied by sellers of tobacco products. The instructions for them will come into force from March.
All data on the document must be clearly printed so that they can be easily disassembled. For printing, special thermal paper is used, which does not hold characters for a long time, they fade. Article 4.7 of Law 54-FZ establishes a requirement to store information on a document for at least 6 months. Therefore, if necessary, it is better to scan or make a photocopy.
The IP cash receipt is issued without printing. It allows you to clearly represent the entire transaction. At the same time, it is not forbidden to indicate related information on the document, for example, the conditions of promotions, the amount of discounts, phone hotline Thank you for your purchase.
Sales receipt: sample and requirements
Since the sales receipt for a long time was a cash register application, it contained Additional Information. Forms were printed in advance and filled in by the responsible person. Entrepreneurs and organizations that have received a deferral for online cash registers are entitled to adhere to the previous rules until July 2019.
The props requirements are:
- title;
- number in order;
- the date;
- data of an individual entrepreneur: full name and TIN;
- full description of the purchased goods: quantity, price per unit, article;
- total amount.
Blank forms of sales receipts can be prepared in advance, as soon as they are needed, it will only be necessary to write down the transcript of the goods. You can create templates on your own on a computer and print them out, buy forms at a kiosk, or order them from a print shop.
You can use the default pattern:
Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives him legal force. Unfilled lines in the form must be crossed out so that it is impossible to write down any other names there.
A sales receipt for individual entrepreneurs without a cash desk can be issued by some businessmen until July 2019 to confirm their income. These are entrepreneurs in special regimes who do not have hired workers, with the exception of those who are employed. retail and catering. Sales receipts may be replaced by receipts.
A sales receipt without a cash desk can be issued by individual entrepreneurs specified in Art. 2 of the law 54-FZ. Such participants in the turnover are allowed to refuse CCP.
Many do not understand what is the difference between, therefore, they believe that replacing one document with another is legitimate. However, it is not. The purpose of the invoice is to confirm the fact of the transfer of goods to the buyer. Usually it is used by customers and suppliers in the implementation of the transaction. The invoice does not provide for an indication of the amount of payment, therefore it cannot be considered a confirmation of the receipt of money for the goods.
The same conclusion arises when comparing a sales receipt and a cash receipt. Documents that arise when maintaining a cash desk, such as receipts and reflect the movement of money inside the cash desk, but do not replace documents for cash transactions.
What checks are issued under different tax regimes?
In 2019, everyone will switch to new online cash desks, including merchants with a delay. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others have been granted a grace period until July 2019.
Attention! Some species entrepreneurial activity completely exempt from compliance cash discipline. It can not be used by nannies, nurses, recycling and glass containers (except for scrap metal).
Let's see how it should be cash transactions on different specials.
On USN
One of the most common taxation regimes of the simplified tax system, which is used by a large number of individual entrepreneurs. In itself, the use of a simplified taxation system does not exempt entrepreneurs from the mandatory use of online cash desks, so sooner or later all individual entrepreneurs will need to acquire special devices, especially shop sellers and cafe owners should hurry up.
- household services (plumbing, cleaning of apartments, garbage collection);
- car wash and repair;
- Taxi;
- cargo transportation and services of loaders.
They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. At the conclusion employment contract 30 days are allotted for registration of the device (Article 7 of Law 290-FZ).
On UTII
A similar system for the timing of establishing a CCP, as for the simplified tax system, applies to UTII:
If the individual entrepreneur is alone engaged in an area not related to retail and restaurant business, he issues receipts or sales receipts at the request of the client until mid-summer 2019.
If it carries out such activities with officially registered employees, it installs an online cash desk by the middle of 2018.
If it works in the provision of services to the population, it applies the BSO until July 2019.
In each region of the sphere application of UTII may differ, since local authorities have the authority to establish the types of activities in which entrepreneurs can switch to “imputation”.
On PSN
The tax system, based on the purchase of a patent for a certain period, is considered the simplest and cheapest. The limitation is that only natural persons can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions of cash discipline are the same as for the simplified tax system and UTII.
Checks for cashless payments through acquiring
The acquiring system involves paying with a plastic card through a special terminal. The acquiring check itself is a fiscal document sent to the website of the Federal Tax Service when making cashless payments. For its formation, a terminal is used, in which an online cash register is already built in. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.
fines
The most frequent violation of cash discipline is the non-issuance of a check, which indicates the non-execution of a cash register operation. For this comes administrative responsibility: a fine of the entrepreneur for 1.5-3 thousand rubles. The same punishment is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has good reasons, for example, a lack of electricity or a temporary failure of the device.
For work without a cash register, much more stringent sanctions are provided. imposes a fine on entrepreneurs from ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations are threatened with recovery of up to 100% of the unrecorded operation, and the minimum is set at around 30 thousand. In case of repeated violation, the perpetrator risks facing a suspension of activities for 90 days and disqualification of officials.
Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, UTII and PSN payers have time to install, but there is less and less of it. Good advice I would like to give to those who know that since July they will have to install CCPs: closer to due date prices for new cash registers will predictably increase. Therefore, it is worth resolving the issue of purchasing and installing new equipment in advance, it is useless to expect that there will be some other amendments to postpone the deadlines.
The updated version of the Law on CCP contains a requirement to indicate the name of goods (works, services) in a cash receipt. It is obligatory to print this requisite in the receipt from 07/01/2017 or from the moment of switching to the online cash register, if this happened earlier than the specified period. However, for some IPs, other deadlines are provided.
- From what date is the requirement to indicate the name of goods (works, services) in the cashier's check introduced? Do we understand correctly that the names of goods must be indicated on receipts issued not only by online cash registers, but also by a new stand-alone cash register?
The requirement to indicate the name of goods (works, services) in the cash receipt only applies to the new procedure for the use of cash registers, which means that this obligation arises for the owners of online cash registers from the moment such cash registers are registered.
But there are no exceptions for users using stand-alone CCP. In fact, they use the same cash registers of a new type, only they do not have the obligation to conclude an agreement with the OFD and transfer data electronically in real time to the Federal Tax Service of Russia. However, all data is written to the internal memory offline cash desk and will be transferred to the tax authorities upon re-registration of cash register equipment in connection with the replacement fiscal accumulator, when it is removed from the register or when it is checked by tax authorities.
An exception is provided only for entrepreneurs who are on special regimes and do not sell excisable products. The requirement to indicate the name and quantity of goods (works, services) for them comes into force on February 1, 2021.
- Until 07/01/2017, companies can still use their old-style cash registers, which do not break checks with the decoding of the nomenclature. Is this a violation of the CCP Law?
No, this is not a violation, since old-style cash desks also have old requirements.
- And what about cash settlements between organizations and (or) individual entrepreneurs? Should the names of the sold goods (works, services) be indicated on the cashier's receipt or can a receipt be issued with TORG-12 attached to it or an act of work performed?
In this case, the receipt must also indicate the names of the goods sold (work performed, services rendered).
- What are the requirements for the name of the goods (works, services) in the online checkout? How detailed should it be? Is it possible to group products without specifying specific models, grades, etc.? For example, is it necessary to write "corn oil", "sunflower oil" and "vegetable oil" or is it enough just "oil"? And whether to specify displacement?
The name of the goods on the cash receipt must correspond to the marking of the goods, that is, contain information that will allow the buyer to uniquely identify the goods, including its type, grade or brand, mass or volume. There are no specific requirements for indicating the name of the Law of May 22, 2003 No. 54-FZ. Thus, the cash register user has the right to independently determine the name. To form the name, you can be guided by the All-Russian classifier of products by type economic activity, as well as technical regulations Customs Union "Food products in terms of their labeling".
The name of the works or services in the check must also be reflected as correctly as possible.
- What should be indicated in the CCP check for partial payment in cash, and partial payment by bank transfer? For example, a buyer purchased a bed in a store for 30 thousand rubles, of which 20 thousand rubles. he paid by card (one check) and 10 thousand rubles. - in cash (second check).
In this case, the seller prints one check, where it is indicated: “the amount of payment by electronic means payment” in the amount of 20 thousand rubles. and “the amount of payment in cash” in the amount of 10 thousand rubles.
- What wording should be in the cash receipt when accepting an advance payment from the buyer on account of future purchases (the name of the product for which the advance payment was made, or simply “Advance payment under contract No. ...”)? And if at the time of receiving the money there is no link to a specific product range, is it enough to indicate “Buyer Order No. ...” or “Agreement with the Buyer No. ...” instead of the name of the product?
If the seller can link the settlement with the buyer to a specific contract number, which specifies the goods, works, services and their cost, then the receipt of money for such an operation is reflected with the name (for example, the same contract number). If it is impossible to determine the range of goods (works, services), it will be enough to reflect in the check the sign of the method of calculation - advance, name - advance and the amount of the advance.
I will give examples. In the case of ordering a hall in a restaurant, the buyer leaves an advance, because he does not know which items and in what quantity will be ordered. If the booking is preliminary agreement, which indicates the list and number of dishes, then these items are reflected upon receipt of money.
- What to punch in the check when wholesale trade in the case of implementation with a deferred payment and the possibility of partial payment, if at the time of payment it is impossible to determine the list of goods / services and their volume, since the current debt is simply paid off? Is it possible to write "Partial payment for invoice No. ..."?
In this case, you can use the props "partial settlement and credit".
More detailed information on the formats and details of new cash receipts can be obtained from the approved Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected]"On Approval of Additional Details of Fiscal Documents and Formats of Fiscal Documents Mandatory to Use".
On the eve of the second stage of the cash reform, it would be useful to once again remind newcomers about the format of fiscal data and the details of a cash receipt. The material will also be useful to those who already use the online cash register, but have not fully understood all the subtleties.
Fiscal data format
In one of the past materials, we talked about. In a nutshell, these are reports and checks that are printed at the checkout and transmitted electronically to the Tax Service. These documents are formed in accordance with a specific format (FFD). It is understood as a set of rules according to which information is placed in a fiscal document.
Today, the situation with fiscal data formats is as follows. Of the three existing FFDs - 1.0, 1.05 and 1.1 - the most common is 1.0. However (Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected]). In this regard, users began to switch to the 1.05 format. The most advanced format - 1.1 - is not yet used in practice.
What does the user need to know about FFD? To transfer data in a specific format, it must be supported cash register, fiscal drive and cash register software . "Old" users should make sure that their cash machine can work in a new format, and if this is not the case, then change the firmware of the online cash register. When you should choose one that can transmit data in these formats. New users should choose cash registers and fiscal drive, taking into account these requirements.
Cash receipt details
The cash receipt must contain a certain set of details. Their complete list is given in paragraph 1 of Article 4.7 of Law 54-FZ. Each fiscal data format has its own set required details, which is defined in the order of the Federal Tax Service mentioned above.
How exactly the details should be placed in the check, the legislation does not determine. Usually they are placed in blocks. You can get acquainted with such block details in the following table.
Table. Cash receipt details.
| Details included in the block | Notes |
|---|---|
| Information about the cashier owner | |
| Name and TIN of the legal entity or Full name and TIN of an individual entrepreneur |
|
| Checkout Information | |
| Registration number of the CCP; KKT serial number |
|
| Settlement address | Address where the checkout is applied |
| Place of settlement | Store name or website address of the online store |
| Service information about the check | |
| Title of the document; date and time of receipt generation; shift number; shift receipt number |
|
| Serial number of the fiscal document | The countdown is from the moment the fiscal accumulator is activated, i.e. all documents that are in the FN are considered, and not just checks |
| The taxation system that was used in the calculation | One cash desk can be used for several taxation systems, however, only one tax regime can be indicated on a check |
| FTS website address | |
| Fiscal sign of the document | Ensures the correctness and integrity of the document |
| Check sender's email address | E-mail of the fiscal data operator (OFD) or the owner of the cash register, if he himself sends checks to the buyer |
| Information about the cashier | |
| Position, full name, TIN (if any) of the cashier | This is information about the person who made the settlement with the buyer. When selling through vending machines and when paying by electronic means of payment via the Internet, this data is not indicated. |
| Information about goods sold (work performed, services rendered)(Individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII, PSN may not indicate these details until February 1, 2021 if they do not sell excisable goods) | |
| Name of goods (works, services) | The name of each product, work or service is indicated if their volume and list can be determined at the time of payment |
| Quantity of goods (works, services) | |
| Price per unit of goods (works, services), including discounts and markups | The receipt should show the price including discounts and markups. The discount (markup) is calculated in the cash register software, the finished value is transferred to the cash desk and displayed in the receipt |
| Sign of the subject of settlement (appears starting with FFD 1.05) | goods, excisable goods, work, service, game bet, winnings, lottery ticket, lottery winnings, payment or payout, agency fee |
| Sign of the calculation method (appears starting with FFD 1.05) | One of the following values is specified:
Note: the same values are used to indicate the sign of the method of payment for work performed and services rendered |
| Information about sales amounts, VAT and calculation methods | |
| Sign of settlement | Exist the following signs calculation:
|
| Form of payment and amount of payment | It is indicated how the goods, works or services were paid for - in cash or electronic means, as well as the amount of payment. Note that if the goods are sold with the involvement of funds from a credit institution and the money is credited to the seller’s bank account, then the seller must also issue a check, and the form of payment will be electronic means. |
| The cost of goods (work, services) including discounts and markups, indicating the rate of value added tax | The VAT rate can be omitted if the seller is not a VAT payer, or if the goods (work, service) are not subject to VAT |
| Calculation amount (total) | If the receipt contains several goods with different VAT rates, you need to list all the rates and amounts for them. The calculation amount can consist of several values. For example, one part of the amount can be paid in cash, the other part - electronically, and the rest - by offsetting the previously paid advance. The following values are possible:
|
| Commodity item code | This code will need to be displayed from January 1, 2019, if the product is on the list of labeled products |
| Buyer Information | |
| Phone number or email address of the buyer (client) | This information is provided if:
|
| QR code | |
| A two-dimensional bar code contains in an encoded form the details of checking a cash receipt (date and time of the settlement, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the factory number of the FN, the fiscal sign of the document) | The Federal Tax Service has developed a free mobile application with which the buyer can read the QR code and find his check. You can download the application in the App Store (“Checking a cash receipt in the Federal Tax Service of Russia”) or on Google Play (“Checking a cash receipt”) |
Product information
Let's pay attention to the block of details about the subject of implementation. Among them, the name of the product, data on the price per unit, the amount and rate of VAT, and so on. All this information is included in the check from inventory system or service. Let's explain how it works using the example of Contour.Market:
- The user uploads to the service Excel table with product names and prices.
- Those users who do not have a price list in Excel format can enter product data into the service using a scanner. There are more than one and a half million positions in the Kontur.Market database. After scanning, he will select suitable products from this database.
- Contour.Market processes the data and creates for each position product card.
- Information from product cards transferred to CCT. Now at the checkout there is information about the names of goods, their prices, VAT rates, and so on.
Product name indication
Another question that often arises among users is how to indicate the name of the goods? Do I need to take them from some nomenclature reference books and so on? Let us immediately note that unified directories does not exist in Russia today, and the law does not impose strict requirements for the name of goods, works and services. You need to follow the logic the name of the product must be clearly understood by the buyer. These are the recommendations given by representatives tax service. At the same time, it is permissible to use common names for product groups, for example, “Mug in assortment” and so on.
Note that the transition to a more recent version of the FFD can only be done by a specialist servicing the online CCP. A simple user is unlikely to be able to handle this on their own.
Some abbreviations in the KKT check are not so easy to decipher. Let's talk about them separately.
ZN CCP in the check: what is it
ZN is the serial number of the KKT model. It is indicated in the application when registering cash registers (clause 2, article 4.2 of the Law of May 22, 2003 N 54-FZ, hereinafter - Law N 54-FZ). Also, after concluding an agreement with the operator of fiscal data, the latter notifies authorized body and indicates, among other information, the ZN of each copy of the CCP model (clause 3, article 4.6 of Law N 54-FZ).
But ZN KKT is not a mandatory requisite. Therefore, usually in the check of the ZN KKT does not break through.
Number of FD, FPD and RN CCP in the check: what is it
The FD number is the serial number of the fiscal document. Moreover, it is counted from the moment the CCP registration report is generated (Table 4 to the Order). Therefore, the FD number is always greater than the usual check number (often significantly), which is determined per shift.
FPD stands for fiscal sign of a document. This is the number that is generated by the fiscal accumulator of the CCP and transmitted to the fiscal data operator. Tax authorities with the help of the FPD check the accuracy of the fiscal data in the document. And it is also needed to check later whether adjustments were made to the check.
The registration number of the cash register equipment (RN of the cash register) is the number that the tax authorities assign to a specific copy of the cash register when it is registered (clause 3, article 4.2 of Law N 54-FZ). In contrast to the serial number of the CCP model, the registration number of the CCP is one of the required details in the check (clause 1, article 4.7 of Law N 54-FZ).
What should be indicated in the check KKT
Consider the content of the check on an example. Kaleidoscope LLC (TIN 7718020166, Email [email protected]) running on DOS installed online CCP 3 days ago:
- registration number - 0001434817063456;
- factory number of the FN copy (fiscal drive) - 8712000109016432.
CCP operates in the mode of transfer of fiscal data in electronic form in tax authority through OFD.
Cashier Mikhailova Ekaterina Sergeevna opens the shift every day. On August 16, 2018 at 11:26 am, she sold to a client - to an individual sunglasses brand Heritage OSE 1108 for 9990 rubles. at the address: 123011, Moscow, st. Grafskaya, 12, pavilion 47. The goods were paid for in cash. During the sale, the 6th cash receipt was generated with the number of fiscal document 261 on paper and handed over to the client.
Then the check in paper version will contain such details (the sequence of lines in the check may be different).
| Kaleidoscope LLC | TIN 7718020166 |
|---|---|
| 123011, Moscow, st. Grafskaya, 12, pavilion 47 | 16.08.2018 11-26 |
| Email address: |
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