home Accounting Has the right not to issue a cash receipt. Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs?

Has the right not to issue a cash receipt. Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs?

What is a sales receipt? The difference between a sales receipt and a cash receipt. Functions of a sales receipt. Is a sales receipt valid without a cash register in 2019?

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Today, more and more organizations, when making a purchase or sale transaction or when providing any services, use cash registers on which the corresponding receipts are printed.

But a number of LLC organizations still prefer issuing a sales receipt. This document also plays an important role for individual entrepreneurs. The reasons for this can be varied.

As a rule, this is most often due to the presence at the enterprise of an outdated model of a cash register or its absence.

According to the law Russian Federation The seller is obliged to issue a check when carrying out a trade transaction.

But many people have a question: “Is a sales receipt valid in the absence of a cash receipt?” You can find the answer in this article.

General aspects

Before moving on to the question of the validity of checks, it is worth deciding what they are, how they differ and what they are used for.

The concept of “check” has been around for several centuries, but today it has acquired several meanings. The only thing they have in common is that a check is a document indicating a certain amount of money.

However, there are several types of check. Everyone has long known about the payment check. It is a form filed in a check book and intended to issue funds to the bearer from the account of the person who issued the check.

Today, checks are more familiar to every user. They represent a list of goods purchased or received, their cost and amount to be paid. Depending on the design, a distinction is made between cash receipts and sales receipts.

Required terms

What are its functions

The sales receipt is issued at the time of completion. It performs two main functions.

First of all, confirmation of the fact of purchase allows, if necessary, to return the goods to the seller in the manner prescribed.

To perform this function, a sales receipt in mandatory must be filled out correctly and have all the necessary details.

The main ones are the date of purchase, name of the product and signature responsible person. In addition, a sales receipt allows you to confirm the fact of the intended use of funds.

This document function is performed in the following cases:

when calculating;
when making a purchase and sale transaction between two enterprises of consumables and inventories;
etc.

In this case, the sales receipt is attached to the documents on the basis of which the reporting is prepared. Its number is entered into the documentation, and the receipt itself is stored until the required period has expired.

Legal regulation

The issuance and receipt of a sales receipt is a stage in the trade relationship between the seller and the buyer. Therefore, they have their own regulatory framework governing this process.

The sales receipt is used in accounting reports, on the basis of which settlements with the tax office are made.

Therefore, in this matter you should not forget about, namely:

clause 1 art. 252 of the Tax Code of the Russian Federation.

In the case of using a sales receipt as a primary document to confirm the use of funds by an accountable person, the following acts are used:

How to fill out a sales receipt form without a cash register

A sales receipt must be issued upon the client's request if it is not possible to issue a cash receipt.

It is important that it be properly completed, since violations in the preparation of documentation entail administrative and criminal penalties. Sales receipts and cash receipts are completely independent documents.

If necessary, they can be supplemented and issued in aggregate, since a cash receipt is necessary when maintaining tax records. But at the same time they can coexist and function separately.

Mandatory requirements (details)

The sales receipt does not have a standard form approved by law. Therefore, sellers can create their own sample forms.

For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:

document's name;
serial number;
date and time of receipt of goods or services;
Name of the organization;
list of goods or services;
number of units received;
total amount;
Full name of the seller (cashier);
seller's signature.

You can see what a sales receipt form without a cash register 2019 looks like below.
For comparison, let's look at what information is indicated on the cash receipt.

The cash register is produced using a special cash register on thermal paper, which ensures a long shelf life.

It should display the following details:

Business name;
location (actual address where the purchase was made);
cash register number;
Document Number;
date of purchase;
list of goods;
quantity;
unit price;
price for all units of this product category;
amount of discounts (if any);
amount to be paid.
KKP – document authentication code.

Example cash receipt Today we have seen everything, but we still invite you to consider it again.

Of course, the cash receipt contains more detailed information about the location of the seller and the conditions of the purchase.

As mentioned above, it is a fiscal document because, among other things, it contains information about payment.

But this does not exclude the validity and functionality of the sales receipt. Main feature cash receipt is the availability of information on VAT payment.

In some cases, if there are facts confirming that the acquisition is necessary for direct activities organization, it is entitled to a tax refund.

Correct document formatting

Having examined the details and the sales receipt form presented above, you have already become familiar with what information should be contained in it.

Most of the form is printed on the check in the printing house if it is made to order. And information about the purchase is entered by the seller himself.

If the entrepreneur purchased standard forms, then you must carefully fill out all the fields.

Due to the fact that the document is filled out manually, the question arises about the color of the ink used to do this.

This standard is not established by law, but it is still best to stick to standard colors - blue and black.

The most important thing when filling out a receipt is a truthful and accurate display of information about the purchase: product, quantity, price and amount.

It is mandatory to indicate the date of purchase. As a rule, the fact of sale is recorded in the seller's documentation.

Therefore, if a buyer makes a claim regarding a purchase, the fact of sale can be viewed using these records. It is also important to pay attention to whether it is worth stamping the check.

According to the law, stamping on the sales receipt is not required. But still, we recommend that sellers do not abandon this item, as it gives additional opportunity check the authenticity of the check in case of a conflict.

To fill out the document correctly, we suggest you consider a sample sales receipt without a cash register.

Is a sales receipt a proof of payment?

Many buyers, when receiving a sales receipt, do not even pay attention to it. The only problem is that, as a rule, such forms are rather inconspicuous. They are often used by individual entrepreneurs.

And as you know, this category does not have the prerequisites to increase its own costs by issuing individual check forms.

But this attitude towards a payment check is wrong, because it is a full-fledged document.

Often, a receipt is perceived as a document confirming the purchase of goods. But does it confirm the fact of payment?

This question usually concerns transactions between entrepreneurs, since in case of confusion with documents, the seller may present debt obligations to the buyer.

In this case, it is necessary to use available documents confirming the payment.

As a rule, these include cash receipts, but organizations such as individual entrepreneurs and LLCs are legally allowed to maintain entrepreneurial activity without using a cash register. Therefore, it is advisable for them to issue sales receipts manually.

Video: when not to use cash machine in activities

Having all the necessary details, a sales receipt is a document that is guaranteed to confirm the fact of payment of funds for services, work and goods.

Therefore, it can be easily used when conflicts arise in order to protect the rights of the buyer.

If for advance report

As mentioned above, a sales receipt is the primary document when making purchases by an accountable person.

After payment is made, it is compiled with detailed description all purchases made and their amounts.

On back side The report records all documents confirming the purposeful expenditure of money. Based on this document, the amount is included in the expenses.

Many, paying attention to the type of sales receipt, doubt that the sales document can be classified as supporting documents. However, it is worth noting that it does not lose its legal force.

Quite the contrary. Most specialists prefer a sales receipt, since it has all the necessary details and the personal signature of the responsible person who made the sale, namely a signature and, if necessary, a seal.

According to the legislation of the Russian Federation, the seller is obliged to issue a receipt along with the goods.

Most businesses prefer to use cash receipts, which are issued using a special machine on paper designed for this purpose.

But since such equipment is expensive, not all organizations can afford to purchase and install them.

In this regard, an exception was made for individual entrepreneurs and LLCs by amending the legislation, which allows them to operate without the use of cash register equipment.

But they still retain the obligation to issue a receipt to customers, so they can use forms to issue a sales receipt.

However, buyers often ask: “Is this form valid and can it be used without a cash receipt?”

From the article we can conclude that, despite the fact that cash receipts and sales receipts contain similar information, they perform different functions.

A cash receipt is a fiscal document that is used in tax reporting, while a sales receipt is the primary document confirming the fact of payment.

They can be used as independent documents or attached to each other. In this case, both checks are valid and can be used to fill out reports or exchange and return goods.

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From July 1, 2017, most online stores must switch to using online cash registers, in accordance with law 54-FZ. A tax expert answered questions that stores had regarding the new operating procedure for BUKH.1S Igor Karmazin.

Do you need to print a paper receipt for an online store or can you get by with an electronic one?

Still under development Federal Law dated 07/03/2016 No. 290-FZ, which amended Law 54-FZ; its authors stated that it was adopted, among other things, for the purpose of streamlining and simplifying the work of online stores. And there is some truth in this. The fact is that Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register systems” has not previously exempted online stores from printing receipts for payments with payment cards. When money was received from the buyer’s card to the account specified by the online store on its website, the store had to print and provide the buyer with a cash receipt. This was fraught with certain difficulties.

With the advent of online cash registers, in order to comply cash discipline The online store does not need to print receipts. It will be enough to send the buyer an electronic receipt. This follows directly from paragraph 5 of Art. 1.2 of Law No. 54-FZ. This rule states: online stores are only required to ensure that a cash receipt or form is handed over to the buyer strict reporting in electronic form. Checks are sent via the Internet to the subscriber number or email address specified by the buyer before making payments. At the same time, the store does not print a cash register receipt or a strict reporting form on paper. Of course, if we are not talking about cash payments.

Should an online store provide receipts when paying by credit card?

If the client pays by card upon receipt of the goods, then at the time of payment the courier is obliged to give him a cash receipt.

When making payments using payment cards, cash receipts are issued to customers at the time of payment for goods. This follows directly from Art. 5 of Law No. 54-FZ on online cash registers. The same applies to payment by card directly to the seller’s electronic account directly on the online store page. The store must immediately send an electronic receipt to the buyer's address.

What if the store issues receipts to customers for payment?

Let's say an online store operates according to the following scheme: it does not accept any payments on its website, but generates and sends payment receipts to customers by email. After receiving the document, the buyer goes to the bank and deposits the required amount of money. After the money is credited to the store’s account, the store sends the purchased product to the buyer.

Proceeds from the sale of goods do not go to the store's cash register, but to its current account in the form of non-cash receipts. Moreover, these funds are transferred not by the buyers themselves, but by banks. In this case we're talking about about non-cash payments. They are not regulated by Federal Law No. 54-FZ. Consequently, the store does not need to use an online cash register and send receipts with this operating algorithm.

However, the Ministry of Finance of the Russian Federation, in letter dated April 28, 2017 No. 03-01-15/26324, believes that since there are no exceptions in Law No. 54-FZ for payments through a bank, this means that these are non-cash payments passing through cash registers.

Should checks be sent to customers when the store operates through intermediaries (aggregators)?

Payment aggregators are intermediary credit organizations. They transfer customers' money directly to the online store. This scheme is called Internet acquiring. Aggregators (Robokassa, PayMaster, Yandex.Kassa and others) transfer electronic money from cards and electronic wallets clients.

The online store’s obligation to send receipts will depend on the status of the aggregator and its operating algorithm. Let's say the aggregator accepts all payments into its own account and then sends the money to the store's account. In this situation, the seller and buyer do not interact with each other regarding everything related to monetary settlements. Interaction is limited only to the formation of an order and delivery of goods to the buyer.

The aggregator itself is a payment agent. Therefore, when working through such an aggregator, the online store is not required to issue receipts. Instead, such checks are produced by the aggregator, and it is he who is responsible for the non-use of new types of online cash registers. This is directly provided for in paragraph 12 of Art. 4 of the Federal Law of June 3, 2009 No. 103-FZ “On activities for accepting payments individuals carried out by payment agents."

However, currently none of the aggregators work according to this scheme. We assume that with the introduction of new rules, a number of aggregators will revise the rules of their work so as not to lose customers. For now, the aggregator serves only as a tool for prompt and convenient transfer of money from customers to online stores. The agreements that aggregators enter into with stores describe the limits of liability of the parties, and the functions of paying agents usually do not appear there.

Therefore, the stores themselves are responsible for sending receipts to customers. If the Federal Tax Service has any questions, they will be asked (letter of the Federal Tax Service of Russia dated 02.02.2017 No. ED-4-20/1850@).

Should receipts be issued when goods are delivered by courier?

It all depends on the situation.

When paying online and subsequently delivering the goods by courier, the store is not required to print receipts. In this case, the courier is also not required to have a cash register with him. Upon payment, a check will be sent to the buyer in electronic form, which is sufficient to comply with legal requirements (Clause 5, Article 1.2 of Federal Law No. 54-FZ).

If the courier is an employee of an online store and he accepts cash (payment card) from the buyer on the spot, then the store will be required to issue a receipt to the buyer. Now, according to tax authorities, all online stores that plan to trade through couriers must provide a cash register for each courier who accepts money or cards from customers.

When providing services for the delivery of goods to the customer’s home, tax officials advise using a compact online cash register with an autonomous power supply from those included in the State Register of Cash Register Equipment.

It’s another matter when the delivery of goods and the receipt of money from the buyer are entrusted to third parties - independent courier services, which by law are payment agents. In these cases, the store is no longer responsible for presenting receipts to customers. Courier service She herself must issue a check to the client and send it to the Federal Tax Service. In this case, the check will indicate the corresponding attribute of the person accepting the payment - “paying agent”, “on behalf”, “under a commission agreement”. Such clarifications were given by the Ministry of Finance of the Russian Federation in letter dated December 20, 2016 No. 03-01-15/76178.

What checks can couriers issue?

All couriers (both in-house and third-party) are required to issue receipts to customers. They act as cashiers-operators. Moreover, checks are issued precisely at the moment of payment for the goods. You cannot transfer a document that has already been printed in advance. Previously, tax authorities indicated that the time deviation on cash registers should not exceed 5 minutes from real time. In other words, payment for goods and printing of a receipt should ideally coincide in time. The Federal Tax Service of Russia informed about this in letter No. AS-4-2/12406@ dated July 10, 2013.

Issuance to customers of cash receipts printed earlier than 5 minutes before the actual time of payment, as well as copies of cash receipts printed cash register equipment, not allowed. Discrepancy on the issued receipts of the time of purchase from real time is a violation of the requirements of Articles 2, 4 and 5 of Federal Law No. 54-FZ.

Couriers will be required to issue printed receipts. Also, at the request of buyers, they will have to provide electronic receipts.

Will I need a receipt when returning goods?

A check will be required, not only when returning cash to the buyer, but also when returning money to a bank card or e-wallet. Article 2 of Federal Law No. 54-FZ does not exempt from the use of online cash register systems and the production of receipts when returning goods.

If the buyer refuses the goods, the store will have to issue a receipt with the sign “return of receipt for goods”. This check will be sent to the Federal Tax Service server instead of the original one. Thus, the original receipt used to pay for the goods will not be taken into account in calculating revenue.

Does cash on delivery replace a check?

A very popular option for paying for goods in online stores is cash on delivery via mail. Cash on delivery is sum of money, which the recipient buyer must pay upon receipt at the post office of a parcel sent from the online store.

The question of whether a store should issue a check for this payment method was clarified by the Ministry of Finance of the Russian Federation in letter dated January 28, 2013 N 03-01-15/1-12. The agency indicated that in the case of receiving cash by postal order for goods sold/services provided on the website, the store is not obliged to use cash registers and issue checks.

In this case, the Rules for the provision of postal services, approved by Decree of the Government of the Russian Federation No. 221 dated April 15, 2005, are applied. Federal Law No. 54-FZ dated May 22, 2003 does not apply.

When conducting tax audits to confirm the income of online stores, tax authorities can obtain all the information by making a request to the Federal State Unitary Enterprise "Russian Post" to provide information on the number and amount of postal money transfers.

Thus, the post office acts here as a paying agent. The store is not required to send receipts to customers.

Should I prepare checks when making advances?

Making advance payments to the cash register of an online store is possible, for example, when selling gift certificates rather than goods. In this case, the store does not have information about a specific product, but this does not exempt it from issuing a receipt.

Article 2 of Federal Law No. 54-FZ provides a list of cases when cash register is not used and checks are not issued. Payment of advances to the cash desk is not included in this list. The Federal Tax Service of the Russian Federation also spoke about the peculiarities of issuing checks when making advances in letter No. AS-4-20/21345@ dated November 11, 2016.

When selling gift cards, the store will send checks with the “advance” sign. Along with this, the receipt will contain information about the method of payment for the gift card and its value. When using a gift certificate, the store will send a check with the sign “use of a previously paid advance” and indicating information about the purchased product/service.

Is there a way to “bypass” law 54-FZ?

There is such a way. True, your customers probably won’t like it.

Currently, some payment systems (aggregators) provide a service for processing a bank transfer in payment for the purchased goods.

These services issue invoices to customers for payment. Payment is made by non-cash bank transfers. Bank cards and other electronic payment instruments are accepted for payment. Actually, we are talking about an electronic analogue of a regular receipt. The only difference is that everything is paid via the Internet, and the buyer indicates the amount to be paid independently.

In this case, completed transactions will be recognized as bank transfers. Such transfers do not fall within the definition of “settlements” given in Article 1.1 of Federal Law No. 54-FZ. Accordingly, stores will be freed from the need to issue receipts and use online cash register systems.

The main disadvantage of such a scheme is that the service is paid. Moreover, it is not the store that pays for it, but the buyer himself. In addition to the costs of the goods, the buyer will also have to pay a commission for a bank transfer of funds. This is 3-5% of the transaction amount.

Thus, online stores will soon have to decide what is more important to them – savings at checkouts or customer loyalty.

Recently, Federal Law No. 192-FZ dated July 3, 2018 was adopted, which introduced significant changes to the procedure for applying cash register equipment.

In particular, the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making payments in the Russian Federation” is supplemented by rules on the moment of generating a cash receipt and its transfer to the buyer when making payments on the Internet, when the seller does not interacts with the buyer even remotely. This eliminates questions about when you need to punch a check if payment is received by transfer to a bank account .

Important rules regarding the moment of generation of cash receipts are contained not only in Federal Laws N 54-ФЗ and N 192-ФЗ, but also in the Draft Order of the Federal Tax Service of Russia to amend the Order of March 21, 2017 N ММВ-7-20/229@ (establishing the requirements to the details of fiscal documents). Although this is only a draft, it reflects the position of fiscal officials on the issues we raised.

Moment of calculation

If we consider the calculations with individuals who do not have the status of an individual entrepreneur, when determining moment of calculation you should be guided by the Federal Law of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights”.

In accordance with clause 3 of Article 16.1 of Federal Law N 2300-1, when paying for goods (work, services), the consumer’s obligations to the seller (performer) to pay for goods (work, services) are considered fulfilled:

Cash in cash- in the amount of funds deposited from the moment of depositing cash to the seller(performer) or paying agent (subagent);
By translation provided by the consumer cash funds - in the amount of funds deposited from the moment the consumer deposits cash to the credit institution or to a bank payment agent (subagent);
By transfer of funds within the framework of the applicable forms of non-cash payments(except for payment in cash by transfer without opening an account) - in the amount specified in the order for the transfer of funds, from the moment of confirmation of its execution by the consumer servicing credit institution .

If cash payments usually do not raise questions about when to use cash registers, then with non-cash payments it is not so simple.

General terms transfer of funds, including the transfer of electronic funds (EMF), is determined by the Federal Law of June 27, 2011 N 161-FZ “On the National Payment System”. These rules apply to transfers involving individuals, organizations, and entrepreneurs (but with regard to payments by individuals as consumers, the norms of Federal Law N 2300-1 will have priority).

When calculating payment orders By transferring from a bank account, the bank is obliged to execute the payer’s order in one of the following ways (Article 865 of the Civil Code of the Russian Federation):

beneficiary's account opened with the same bank;
crediting funds to a bank account beneficiary's bank account opened with the payer's bank, or transfer of a payment order to the recipient's bank to write off funds from the bank account of the payer's bank opened with the recipient's bank;
transfer of payment order intermediary bank for the purpose of crediting funds to the bank account of the recipient’s bank;
other methods provided for by banking rules and agreement.

This moment will be the moment of settlements for the purposes of using cash register systems, regardless of the moment at which, according to the agreement concluded between the parties, the payer’s obligation to the recipient is considered fulfilled. The execution of the payer's order to transfer funds is confirmed by the bank in the manner established by the “Regulations on the rules for the transfer of funds” (approved by the Bank of Russia on June 19, 2012 N 383-P).

Electronic cash- These are funds previously transferred by one person to another person without opening a bank account. This is their main difference from funds in bank accounts. Only an electronic money transfer operator has the right to carry out EMF transfers, but it can be not only a credit institution (the list of existing EMF transfer operators is posted on the Bank of Russia website). The e-money operator keeps records of information on balances and completed electronic money transfers on an ongoing basis.

As an example of electronic means of payment that allow transactions with EMF, one can cite electronic wallets (“Yandex.Money”, “WebMoney” and “QIWI”), as well as prepaid cards “Troika”, “Strelka” and virtual payment cards.

The peculiarity of using EMF in calculations also lies in the fact that Federal Law N 161-FZ prohibits legal entities from using electronic funds when making payments among themselves:

legal entities and entrepreneurs cannot be recipients of EDS (exception - if the payer is an individual);
Federal Law N 161-FZ allows legal entities and entrepreneurs to make payments in the form of electronic funds only in favor of individuals.

Funds transfers (TF) have such properties as irrevocability and finality.

Irrevocability transfer - a characteristic indicating the absence or termination of the possibility of revoking an order to transfer funds at a certain point in time.

Finality transfer - a characteristic denoting the provision of funds to the recipient of funds at a certain point in time.

Thus, the client’s order to transfer funds can be revoked by him before the transfer becomes irrevocable. Moreover, the moments of recognition of a transfer as irrevocable and final differ for ordinary non-cash (or cash) transfers and e-money transfers. Accordingly, the moment of calculation for the purposes of using CCP will be determined differently.

Characteristics of DS translation	Non-cash transfer (DC on a current account or cash)	Transfer of EMF (usual mode of using EMF)	Transfer of EMF (offline mode of using EMF)
General term for transfer of DS	No more three working days starting from the day the DS is written off from the payer’s bank account (or from the day the payer provides cash DS for the purpose of transfer without opening a bank account) The bank is obliged to inform the payer about the execution of the payment order no later than the day following the day of its execution, if not installed anymore short term(Clause 2 of Article 865 of the Civil Code of the Russian Federation).	EMF transfer is carried out by simultaneous acceptance by the EDS operator of the client’s order, reducing the balance of the payer’s EDS and increasing the balance of the recipient’s EDS by the amount of the transfer EDS transfer using a prepaid card is carried out within a period of no more than three working days after the EDS operator accepts the client’s order EDS operator immediately after execution of the order sends the client about the implementation of the EDS transfer to the client confirmation of execution of the order	Recipient of funds is obliged to transmit information about completed transactions on a daily basis EMF operator to record it no later than the end of the working day of the EDS operator EMF operator directs payerat(And recipient, if provided for in the contract) confirmation of the EDS transfer (immediately after the EDS operator takes into account the information received from the recipient of the funds)
Irrevocability of the transfer	Since writing off DS from the payer’s bank account(or from the moment the payer provides cash DS for the purpose of transfer without opening a bank account)	The EDS transfer becomes irrevocable and final after simultaneous adoption client's order, reducing the payer's EDS balance and increasing the recipient's EDS balance by the transfer amount	In the moment use of ESP by the client
Finality of translation	If the payer and recipient are served by one operator - at the time the DS is credited to the recipient’s bank account(or providing the recipient with the opportunity to receive cash DS) If the payer and recipient are served by different operators - at the time the DS is credited to the operator’s bank account servicing the recipient		After the EDS operator takes into account information about completed transactions, which he receives daily from the recipient of funds
Termination of the operator’s obligation to transfer DS to the payer	At the moment of onset finality translation	Not specifically defined by law, but taking into account general rules carrying out the transfer of DS - at the time finality translation	Not specifically defined by law, but taking into account the general rules for transferring DS - at the time finality translation
Termination of the payer's obligation to the recipient	Not defined, in practice it can be established by agreement between the payer and the recipient. The moment of settlement is determined taking into account the norms of Article 865 of the Civil Code of the Russian Federation	When advancing finality EMF transfer	At the moment of onset irrevocability EMF transfer

Thus, for transfers of funds within the framework of the applied forms of non-cash payments, the moment of calculation for the purposes of using cash register systems will be:

when transferring funds (cash or from a bank account) - the moment of finality of the transfer;
when transferring electronic funds in the usual mode - the moment of finality of the transfer;
when transferring electronic funds offline - the moment of irrevocability of the transfer.

Generating a cash receipt: settlements with direct interaction between the seller and the buyer

In general, cash register is used at the place of settlement with the buyer (client) and at the time of settlement the same person who makes settlements with the buyer (Clause 1, Article 4.3 of Federal Law N 54-FZ). This can be either the seller himself or an intermediary attracted by him, for example, a payment agent (clauses 11, 12, article 4, article 5 of the Federal Law of June 3, 2009 N 103-FZ “On activities for accepting payments from individuals carried out by payment agents”, Letter of the Ministry of Finance of Russia dated 02.05.2017 N 03-01-15/26812).

In particular, this rule is applicable when the buyer and seller enter into direct “personal” interaction - when paying the seller in cash or by bank cards, for example, at a retail outlet.

When making a payment, the user is obliged to issue a cash receipt on paper and/or if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt in electronic form to the provided subscriber number or email address (clause 2 of Art. 1.2 of Federal Law N 54-FZ).

Note that date and time of receipt generation are one of the required details of a cash receipt. Moreover, the current version of Federal Law N 54-FZ does not say anything about the permissible deviation of the time in the receipt and real local time (although there are requirements for monitoring the time transferred by the cash register to the fiscal drive and the time of the internal timer of the Federal Tax Service). Previously, the Federal Tax Service indicated a permissible deviation of 5 minutes (Information of the Federal Tax Service of Russia dated December 30, 2015 “On communicating information about the difference between the time on a cash register receipt and the actual one”).

The draft Order of the Federal Tax Service of Russia to amend Order N ММВ-7-20/229@ provides for the consolidation of this requirement at the level normative document. So according to new edition notes to table 19 “Details contained in the cash receipt (strict reporting form)” The time deviation on the CCP should not exceed 5 minutes from time calculated in accordance with the requirements of Federal Law dated June 3, 2011 N 107-FZ “On the procedure for calculating time.” Similar requirements have been introduced for other fiscal documents and reports generated by CCP.

Generating a cash receipt: settlements during remote interaction between seller and buyer

When making calculations by bank transfer, buyer (client) with the user (in particular, with the seller using the cash register), using devices connected to the Internet and providing the possibility of remote interaction between the buyer and the user, sellers are obliged ensure transfer to the buyer(client) cash receipt in electronic form to the subscriber number or email address specified by the buyer (client) before making payments. In this case, a cash register receipt or a strict reporting form on paper may not be printed (Clause 5, Article 1.2 of Federal Law No. 54-FZ). In addition to this requirement, there is also a general requirement - about the use of cash register systems at the time of calculation.

That is, in the case of using devices providing remote interaction settlement participants, the check is transferred (sent) to the buyer at the time of settlement. This is, for example, payments by bank cards on the website of an online store, etc.
The following will apply to this check: General requirements about the correspondence of the receipt generation time to real local time and permissible deviation of 5 minutes.

A situation is possible when, when paying by card, the amount spent by the buyer is frozen by his issuing bank for later debiting. In this case, the bank reduces the available balance on the buyer’s card by the purchase price, but does not immediately write it off from the account (clause 4 of Article 845 of the Civil Code of the Russian Federation). The funds will be debited after the bank receives confirmation of payment from the acquiring bank. The gap between the blocking and the actual debiting of funds from the payer’s account can be several days. As the Ministry of Finance explained, the seller is obliged to use cash register systems from the moment of confirmation of the execution of the order for the transfer of electronic means of payment by the credit institution. According to the department, the moment of confirmation of the execution of such an order for the purposes of using cash register systems can be considered the moment of blocking of funds (Letters dated 04/06/2018 N 03-01-15/22629, dated 08/25/2017 N 03-01-15/54870).

Generating a cash receipt: non-cash payments, excluding the possibility of direct or remote interaction between the seller and the buyer

When making non-cash payments, excluding the possibility of direct interaction buyer (client) with the user when devices that provide remote interaction between settlement participants are not used, the cash receipt must be formed, but no later than the moment of transfer of the goods (clause 5.4 of article 1.2 of Federal Law N 54-FZ as amended).

This is a situation where the seller (his representative or an automatic payment device) does not interact with the payer at the time of payment.

For example, an individual pays a bill cash through a bank branch(by transfer without opening an account). In this case, funds usually arrive in the current account not at the time of settlement, but with a gap in time. However, the moment of settlement will be the moment the consumer deposits cash with the credit institution (Clause 3, Article 16.1 of Federal Law N 2300-1).

Another case of a time gap is payment by an individual from your account (or bank card) through the client-bank. Here, the moment of calculation is the moment of confirmation of the execution of the order to transfer funds by the credit institution servicing the buyer (client) (clause 3 of Article 16.1 of Federal Law N 2300-1, Letter of the Ministry of Finance of Russia dated June 15, 2018 N 03-01-15/41171, N 03-01-15/41174, dated 02/02/2017 N ED-4-20/1850@, etc.).

Respectively generate a cash receipt need to no later than a working day, following the day of confirmation by the credit institution of the execution of the individual’s order for the transfer, but no later than the moment of transfer of the goods.

A give this check to the buyer the seller can do so in the following ways (clause 5.3, article 1.2 of Federal Law No. 54-FZ):
in electronic form to the subscriber number or email address provided by the buyer (client) to the user, no later than the working day following the day of settlement or the moment of transfer of goods;
on paper along with the goods in case of payments for goods without sending such a cash receipt to the buyer in electronic form;
on paper at the first direct interaction client with the user or his authorized person in the case of payments for work and services without sending such a cash receipt (strict reporting form) to the client in electronic form.

Responsibility for non-use of cash registers can be avoided: Federal Law N 192-FZ clarified that one of the conditions is the generation of a correction check.

First of all, let us remind you that the statute of limitations for bringing to administrative liability in the area of application of legislation on cash register equipment is 1 year(Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Failure to use CCP entails prosecution administrative responsibility according to Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation:

imposition of an administrative fine on officials(and individual entrepreneurs) in the amount of ¼ to ½ the amount of the settlement made without the use of cash register, but not less than 10 thousand rubles;
on legal entities- from ¾ to one size of the settlement amount made using cash and (or) electronic means of payment without the use of cash register systems, but not less than 30 thousand rubles.

A fine for a blank check (failure to use a cash register), as well as for failure to send (failure to issue) a cash receipt to the buyer (client), can be avoided, stating in tax authority in writing about the non-use of cash register equipment and having fulfilled the obligation to use it (see note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation). In this case, the following conditions must be met simultaneously:

At the time of the person’s application, the tax authority did not have the relevant information and documents about the administrative offense committed;
The information and documents presented are sufficient to establish the event of an administrative offense.

To do this you need:

1. Voluntarily fulfill an obligation, for non-fulfillment or improper fulfillment of which administrative liability is provided, before a decision on an administrative offense is made.

If the CCP is not used, you need to break through correction check(Clause 4, Article 4.3 of Federal Law No. 54-FZ as amended by Federal Law No. 192-FZ). It is issued separately for each transaction performed without the use of cash register or the data about which were not transferred to the OFD (Letter of the Federal Tax Service of Russia dated December 7, 2017 N ED-4-20/24899).

When generating a correction check, pay attention to the following details (clause 30, table 30 of Appendix No. 2 to Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@):

calculation sign (tag 1054)

If you need to adjust incoming transactions (for example, if an ESP payment has been identified to a current account for which a check was not issued), enter “1” (“receipt”).

correction type (tag 1173)

In this case, it takes the value “0” (independent operation), since you generate a correction check on your own initiative (“1” - an operation as prescribed, if you issue a correction check on the initiative of a tax authority that has already discovered a violation).

basis for correction (tag 1174)

This detail includes three other details (Table 31 of Appendix 2 to the Order of the Federal Tax Service of Russia dated March 21, 2017 N ММВ-7-20/229@):

The “correction description” attribute (tag 1177) indicates the reason for the correction (for example, “XX.XX.2018 the cash receipt for the payment received to the current account was not generated”) and the name of the document on the basis of which the correction is made (explanatory note, memo, etc.) .P.);

The details “date of the document of the basis for correction” (tag 1178) and “number of the document of the basis for the correction” (tag 1179) indicate the date and number of the document on the basis of which the correction check is generated.

2. Voluntary within three working days from the moment of fulfillment of the obligation (i.e. registration of the correction check) to report to the tax authority through the cash register office about the offense committed (clause 7, clause 1, clause 2, clause 11, clause 9 of the Appendix to the Order of the Federal Tax Service of Russia dated May 29, 2017 N ММВ-7-20/483@).

In the application, indicate the reasons for not using the cash register, the amount, and details of the correction check.

Thus, in order to avoid administrative liability if the cash receipt was not punched, it is necessary to generate a correction check, and also report the fact of a violation of the Federal Tax Service through the cash register office, before the tax authority finds out about it (and it can find out, for example, from a customer who did not receive a sales receipt).

In certain cases provided for by Russian legislation, the buyer has the right to return the goods to the seller, receiving back the money paid for it. However, in practice, cases arise when there are grounds for a return, but the buyer does not have a cash receipt. This situation is not uncommon due to many reasons (for example, a receipt is easy to lose, there are frequent cases of non-issuance of a receipt by the seller, etc.). However, the absence of this document does not make it impossible to return the goods.

Cash receipt

A cash receipt is an accounting document obtained using cash register equipment and is confirmation of payment in cash.

When receiving cash for a purchase, the seller is obliged to issue a receipt. This obligation follows from paragraph 1 of Article 5 of the Federal Law of May 22, 2003 N 54-FZ “On the Application of CCP”.

Returning goods without a receipt

Civil Code Article 493 of the Russian Federation establishes a rule according to which the fact of purchase and sale is considered completed, and the form of the corresponding agreement is complied with, if the seller issues a check to the buyer. The same article indicates the buyer’s ability to confirm the fact of purchase with the help of witnesses if the receipt is missing for some reason (lost by the buyer or not issued by the seller - it does not matter).

Legal protection for returns without a receipt to the consumer is also provided by the law that directly regulates his rights ().