Upon receipt of a partial payment (advance payment) for a product, work or service, the seller is obliged to generate a cash receipt with the sign of the payment method "advance payment (prepayment)", and at the final settlement, knock out a check with the sign "advance payment (prepayment)" and the amount received without taking into account previously paid advance.
Since July 1, 2017, the use of online cash desks in the work of cash settlements and using electronic means of payment has become mandatory for most retailers.
When making an advance payment online checkout just as in the case of full payment for goods, work or services, the seller is obliged to generate a fiscal document - a check or a strict reporting form (BSO).
Note: if the buyer, before making payment, asked to send a check by SMS or to an email address, the seller is obliged to issue a fiscal document in paper form and send it to the details specified by the buyer.
The requirements that a fiscal document must contain are reflected in Art. 4.7 of Law No. 54-FZ of May 22, 2003 (as amended by Law No. 290-FZ of July 3, 2016).
With regard to cash documents generated upon receipt of an advance (partial payment), the legislator establishes separate requirements.
At what point do you need to generate a check - when making an advance payment or final payment?
A fiscal document confirming payment must be generated both when making a partial payment and at the final settlement. The differences in these checks are in the method of calculation and the amount indicated in the document.
What to indicate in the check: advance payment or prepayment
As the Ministry of Finance points out in its Letter dated 04.28.2017 No. 03-01-15 / 26349, if the volume and list of goods cannot be accurately determined at the time of making the prepayment, a cashier's receipt (SRF) is issued with the sign of the method of calculation "advance payment" and the amount received from the buyer funds. The name of the product is not indicated.
If the seller at the time of the formation of the order and its payment can determine the name of the goods, then the purchased goods must be reflected in the fiscal document, and “advance payment” must be indicated in the attribute of the calculation method.
Check at final settlement
After the buyer has made the final payment, it is necessary to knock out a check with the sign of the calculation "advance offset" and the amount received without taking into account the advance paid to the cashier earlier.
Note: a detailed indication of commodity items with their cost in the cash document is not required.
A similar position is taken by the Federal Tax Service and the Ministry of Finance in the Letter dated November 11, 2016 N AS-4-20 / [email protected]
How to issue a refund if the buyer decided to return the advance
Retailers often have questions about how to issue a refund of an advance, whether a correction document is needed in this case, what details a refund check should contain.
The operation for the return of an advance payment or for the return of goods previously paid for in installments is carried out in the same manner as the return of goods paid in full.
If the buyer (client) decides to return the advance payment (partial prepayment), the seller is obliged to issue a regular fiscal document with the "return receipt" calculation type.
From July 1, 2017, all applied cash registers will have to transfer fiscal data to the Federal Tax Service in accordance with the new procedure (Federal Law as amended on 07/03/2016 - hereinafter Law 54-FZ). Content Requirements cash receipts and BSO establishes Law 54-FZ. In addition, additional details and formats of fiscal documents are regulated by the Order of the Federal Tax Service of the Russian Federation.
Information about each product is supplemented with a sign of the subject of calculation and a sign of the method of calculation. The check amount can consist not only of cash and non-cash payments, but also of prepayments and postpayments. By combining these values, it is possible to reflect different trading operations, for example, selling goods on credit, prepaid or through a gift card. Not all cash desks yet support this possibility; at this stage, this is allowed by Order of the Federal Tax Service of the Russian Federation. A CCP is already appearing on the market, which can generate checks when selling on credit, in advance, etc. This is a CCP that can work with the format of fiscal documents 1.05. You can find out if your cash register supports this format from its manufacturer. Over time, the formation of checks for such sales will become mandatory for everyone.
Examples of registration of various trading operations according to the new procedure
To correctly issue checks when selling goods and services at discounts, for promotions, taking into account bonuses and for other operations, follow the logic of generating checks in our examples of printed checks below.
| Gift card | |
|---|---|
| A gift card with a face value of 2,000 ₽ was purchased in a perfume supermarket, which was later used to buy Lancôme mascara at the same price. The checks show: | |
what the buyer contributed advance payment in the amount of 2,000 ₽, in cash, by purchasing one gift card: |
sign of the calculation method: FULL CALCULATION sign of the subject of calculation: PRODUCT |
AT printed form settlement document, the sign of the settlement method, for example, "FULL SETTLEMENT", as well as the sign of the subject of settlement (except for cases when this is the payment agent's remuneration) may not be reflected. Therefore, hereinafter, we do not show them in receipt fragments.
| Prepaid expense | |
|---|---|
| The beauty salon does not have gift cards. Therefore, the client deposited 3,000 ₽ as a gift to the account of his girlfriend. After some time, a friend used the services of the salon and paid for part of the services with donated funds that had already been deposited into her account, and paid the remaining amount in cash. The checks show: | |
that the buyer has made an advance payment in the amount of 3,000 ₽ in cash: sign of the calculation method: PREPAID EXPENSE |
that the buyer purchased the goods for the amount |
Please note: if when making an advance payment at the time of calculation it is possible to determine the volume and list of services, then a check for advance payment is issued, in which the name of the product or service must be indicated (paragraph 8, clause 1, article 4.7 of Law 54-FZ). If it is impossible to determine the set of services in advance, an advance payment is made.
| Prepayment | |
|---|---|
| A contract is concluded with the client for the manufacture of a cabinet worth 50,000 ₽ with an advance payment of 50%: 25,000 ₽ is paid immediately by bank card, and the remaining 25,000 ₽ - after the cabinet is made in cash. The checks show: | |
that the buyer made an advance payment for the cabinet in the amount of 25,000 ₽ |
parts: offset of previously deposited funds in advance (25,000 ₽) and cash (25,000 ₽): sign of the calculation method: FULL CALCULATION sign of the subject of calculation: PRODUCT |
- AT electronic form fiscal document in such cases, the abbreviation Ts.ZA.ED.PR is used. - price per unit of the subject of calculation, taking into account discounts and markups, and the operation is reflected as follows: cabinet under contract No. 281684……….1 pc.; in the next line: C.ZA.ED.PR……….50 000.00.
- According to the lines "TOTAL" in these checks, one can make an erroneous conclusion that the store received 100,000 ₽, but this is not so. To correctly read such a check, you need to add up all the payment methods indicated on it: cash amount + electronic amount + prepaid amount (advance offset) + postpaid amount (on credit) = settlement amount (TOTAL). Pay attention to the lines "POSTER PAYMENT (ON CREDIT)" and "PRESENT PAYMENT (ADVANCE)", they are often misleading.
| Credit | |
|---|---|
| The buyer purchased a washing machine worth 30,000 ₽ on credit without a down payment. Every month he will come to the store and pay 3000 ₽. The checks show: | |
that the buyer purchased a washing machine worth 30,000 rubles on credit: |
that the buyer made a cash payment in the amount of 3,000 ₽ to pay off the previously issued installment plan under contract No. 312525: sign of the calculation method: LOAN PAYMENT |
When a product is sold with a promotion, it must be reflected in the check even if the discount is 100% and there is only one product in the check (see example 1). In this case, the price is reflected taking into account discounts and surcharges, that is, it is not necessary to indicate separately the price of the goods without a discount and the amount of the discount in the check. In this case, it is important to take into account the following requirement (see example 2): the cost of the subject of settlement, taking into account discounts and markups (120.00 ₽) must be equal to the price per unit of the subject of settlement, taking into account discounts and markups (40.00 ₽), multiplied by the quantity of the subject of settlement (3 PCS.). In this case, the allowable discrepancy can be no more than one penny.
UPDATED
Yu.V. Kapanina,
expert on accounting and taxation
Sign of the settlement method in the cash receipt
The full text of the Order of the Federal Tax Service, which approved additional details and formats of fiscal documents, can be found:
Advance payment or deferred payment: how many checks do you need
According to Law No. 54-FZ, a cashier's check is knocked out only at the time of settlement, which is understood as the acceptance or issuance of money G Art. 1.1, paragraph 1 of Art. 1.2 of Law No. 54-FZ dated May 22, 2003. And if during the transfer of goods there is no movement of money (for example, the goods are given against a previously received advance payment or with a deferred payment), then there is no obligation to break the check at this moment.
However, officials are talking about upcoming amendments to Law No. 54-FZ, which will expand the concept of "calculations". Calculations, for example, will include not only the receipt of an advance payment for the goods, but also the offset of this advance payment upon the transfer of the goods. This means that the check will have to be knocked out twice. Moreover, tax authorities recommend doing this now.
Reference
On the website of the Federal Tax Service in the section "Forum on the new procedure for the use of cash registers" there are methodological recommendations for the formation of cash receipts with various signs of payment methods in Letter of the Federal Tax Service dated July 12, 2017 No. ED-3-20 / [email protected] . True, to view them you need to register on the site.
For clearance cash receipt in such situations there is a special requisite - “a sign of the method of calculation a" pp. 4, 5 art. 4.1 of the Law of 05.22.2003 No. 54-FZ; Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/ [email protected] . True, not all cash desks can print it yet. It depends on the fiscal data format that your CCP supports. There are two formats on the market - versions 1.0 and 1.05. Therefore, the sign of the calculation method:
or may be present on the check (although its absence is allowed) if your cash desk only works with format 1.0;
or required if your cash register can work with fiscal data format 1.05. You can find out if the cash register supports this format from technical documentation to the device.
The characteristic of the calculation method can have the following values I table 28 of Appendix No. 2 to the Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/ [email protected] :
"prepayment 100%" or "1";
"prepayment" or "2";
"advance" or "3";
"full settlement" or "4";
"partial settlement and credit" or "5";
"transfer on credit" or "7";
"loan payment" or "9".
Let's see how to reflect various trading operations in a cash receipt using the sign of the settlement method and other required details.
Situation 1. Purchase on a full prepayment basis
The citizen entered into an agreement with the company for the purchase of a sofa at a price of 39,900 rubles. He then paid with a credit card for the sofa in full before it was delivered.
The company will knock out the checks twice: upon receipt of the advance payment and upon the transfer of the goods.
Situation 2. Purchase on the terms of partial prepayment
The buyer purchased the cabinet at a price of 24,000 rubles. At the conclusion of the contract, he paid 7,200 rubles with a bank card. The remaining 16,800 rubles. the buyer paid in cash upon receipt of the goods.
The seller also needs to knock out two checks.
| Details of the check | Upon receipt of partial payment | When transferring goods |
| Sign of the calculation method | Prepayment or 2 | Full settlement or 4 |
| Prepayment for wardrobe "Modis" | Sliding wardrobe "Modis" | |
| 7 200,00With a partial prepayment, this line does not indicate the full price of the goods, but the amount of the prepayment. If there are two or more commodity items in the check, then the prepayment is distributed among them in proportion to the total cost of the goods | 24 000,00 | |
| Cash check amount | 0,00 | 16 800,00 |
| Electronic check amount | 7 200,00 | 0,00 |
| 0,00 | 7 200,00Payment consists of two parts: offset of previously deposited funds and cash, in total - 24,000 rubles. (16 800 rubles + 7200 rubles) |
Situation 3. The buyer made an unallocated advance against future purchases
If, when the client deposits money, it is impossible to determine what goods and in what quantity he will order for these funds in the future, then the check is issued for an advance payment, and not for a prepayment. This is true, for example, when selling a gift card. s Letters of the Ministry of Finance dated April 25, 2011 No. 03-03-06 / 1/268 (p. 1); Federal Tax Service for Moscow dated September 17, 2010 No. 17-15-098018; Definition of the Supreme Court of December 25, 2014 No. 305-KG14-1498.
Let's say a person in a perfume shop bought a gift card for 1000 rubles for cash. Later, another person bought a perfume in the same store for 3,742 rubles, of which he paid part of the purchase (1,000 rubles) with a gift card, and part (2,742 rubles) with a bank card.
The check is knocked out twice: upon receipt of an advance, that is, at the time of the sale of the card, and upon settlement with the buyer for the goods.
| Details of the check | Upon receipt of an advance | When transferring goods |
| Sign of the calculation method | Advance or 3 | Full settlement or 4 |
| Name of the subject of calculation | Gift card in the amount of 1,000 rubles. If the client simply made an advance payment without purchasing a gift card, then this line would have to indicate “Advance payment” | Chloe Signature Eau de Parfum, 30 ml |
| Price per unit of the subject of calculation, taking into account discounts and markups | 1 000,00 | 3 742,00 |
| Cash check amount | 1 000,00 | 0,00 |
| Electronic check amount | 0,00 | 2 742,00 |
| The amount of the check in advance (setting off the advance and (or) previous payments) | 0,00 | 1 000,00 |
Situation 4. Purchase with a deferred payment without a down payment
An individual entrepreneur purchases a copier for 34,500 rubles. with deferred payment. He paid for the purchase in cash 14 days after the transfer of the goods.
The seller needs to issue checks like this.
| Details of the check | When transferring goods | When paying off a debt for goods |
| Sign of the calculation method | Transfer on credit or 7 | Loan payment or 9 |
| Name of the subject of calculation | Copier Canon IR C1225 MFP (9548B008) color | Credit payment for copier Canon IR C1225 MFP (9548B008) color |
| Price per unit of the subject of calculation, taking into account discounts and markups | 34 500,00 | 34 500,00 |
| Cash check amount | 0,00 | 34 500,00 |
| Electronic check amount | 0,00 | 0,00 |
| 34 500,00 | 0,00 |
Situation 5. Installment purchase with a down payment
The buyer purchases a laptop for 30,890 rubles. When transferring the goods, he paid 9,890 rubles with a bank card, and the remaining 21,000 rubles. he needs to be paid within 6 months - monthly at 3,500 rubles. Early repayment by installments is not provided for by the contract with the buyer.
The seller will issue checks like this.
| Details of the check | When transferring goods | Monthly at the time of installment payment |
| Sign of the calculation method | Partial settlement and credit or 5 | Loan payment or 9 |
| Name of the subject of calculation | Notebook Lenovo B50 70 | Paying a loan for a Lenovo B50 70 laptop |
| Price per unit of the subject of calculation, taking into account discounts and markups | 30 890,00 | 3 500,00When paying by installments, they indicate not the price of the goods, but the amount of payment. In this situation, there will be 6 such checks, and they can differ only in the form of payment (cash or electronic). If there are several commodity items in the check, then the payment of the debt / credit made is distributed among the commodity items in proportion to the total cost of the goods |
| Cash check amount | 0,00 | 0,00 |
| Electronic check amount | 9 890,00 | 3 500,00 |
| Postpaid check amount (credit) | 21 000,00 | 0,00 |
Situation 6. Purchase on the terms of "partial prepayment + deferred payment"
The client buys a TV for 20,990 rubles. He made an advance payment (10% of the cost of the TV, 2099 rubles) using a bank card. The next day they brought him a TV. When transferring the goods, the buyer did not make any payments. Finally, he paid for the goods with a card only after 10 days, the payment amount was 18,891 rubles.
The seller will have to knock out three checks.
| Details of the check | Upon receipt of advance payment | When transferring goods | At the final payment for the goods |
| Sign of the calculation method | Prepayment or 2 | Transfer on credit or 7 | Loan payment or 9 |
| Name of the subject of calculation | Prepayment for samsung tv UE32J4710AK | TV Samsung UE32J4710AK | Payment of credit for TV Samsung UE32J4710AK |
| Price per unit of the subject of calculation, taking into account discounts and markups | 2 099,00 | 20 990,00 | 18 891,00 |
| Cash check amount | 0,00 | 0,00 | 0,00 |
| Electronic check amount | 2 099,00 | 0,00 | 18 891,00 |
| The amount of the check in advance (setting off the advance and (or) previous payments) | 0,00 | 2 099,00 | 0,00 |
| Postpaid check amount (credit) | 0,00 | 18 891,00 | 0,00 |
If your cash desk does not allow you to print the attribute “sign of the method of payment”, then upon receipt of an advance payment, when the list and volume of goods (works, services) is unknown, it will indicate e Letter of the Ministry of Finance dated September 26, 2017 No. 03-01-15/62242:
in the first cash receipt upon receipt of money - the word "advance" and its amount;
in the second cash receipt at the final settlement, taking into account the previously made advance payment - the names of goods and other mandatory details of the check, and in the amount of payment - the money received without reference to specific commodity items. Do not show the amount of the previously received advance in this check.
From July 1, 2017, most companies and individual entrepreneurs retailers had to switch to online checkouts. This legislative initiative raised a lot of questions from retail market players - and many b2b companies have launched information and reference services that help to understand the nuances of the law on online cash registers. One of the best resources of this kind is reference book "1C: ITS", a support service for registered users software products 1C company. This article contains the answers of 1C: ITS specialists to a number of “narrow” questions from those entrepreneurs who on their own could not figure out the nuances of 54-FZ.
Is it possible to abbreviate the name of goods, works and services in a cash receipt
Question: an organization on a simplified taxation system provides medical services population and uses an online cash register. Some services have too long names. Is it possible to abbreviate such names in a cash receipt?
By law, a cash receipt must contain the name of goods, works, services - if the volume and list of services can be determined at the time of payment ( paragraph 1 of Art. 4.7 federal law dated May 22, 2003 No. 54-FZ). At the same time, the legislation does not contain requirements for detailing the names of goods, works and services in a cash receipt.
According to representatives of the Federal Tax Service of Russia, the names of the goods, works and services sold should be indicated in the cash receipt in as much detail as possible. The best option: the name of the product, work or service in the cash receipt corresponds to the name in the price list of the seller.
But! Shortening the names of goods, works and services is not prohibited. The main condition is that the buyer must understand what he is purchasing. If on this basis a complaint is received from the buyer, tax office will be forced to hold the seller liable on a formal basis. According to the regulatory authorities, liability for such a violation should come under part 4 of Art. 14.5 of the Code of Administrative Violations of the Russian Federation.
What address to indicate when registering an online cash register
for outbound trade
Question: an entrepreneur on a simplified taxation system carries out outbound trade. What address should be indicated in this case when registering an online cash register?
During registration cash register equipment organizations and entrepreneurs must indicate the address and place of its installation or use ( paragraph 2 of Art. 4.2 of the federal law of May 22, 2003 No. 54-FZ). As representatives of the Federal Tax Service of Russia explain, when registering a cash register for itinerant trade it is necessary to indicate the address of the primary place of its storage. This is necessary for unimpeded access of regulatory authorities to cash registers.
Should the seller apply the CCP,
if the buyer receives the goods by mail
Question: an organization on a simplified taxation system sells goods through an online store. Delivery of goods to the buyer takes place by mail. The buyer pays for the goods by cash on delivery at the post office upon receipt. Should the seller apply the CCP in this case?
Postal items with cash on delivery are forwarded items with declared value, upon submission of which the sender instructs the federal postal organization to receive the amount of money established by him from the addressee and send it to the address indicated by the sender. Thus, the settlement takes place between the buyer and the postal organization, which is the agent. Therefore, in this case, the CRE is used not by the seller of the goods, but by the postal service, indicating in the cashier's check the corresponding value of the attribute "Agent sign on the subject of settlement" (tag 1222).
Do I need to return the money to the buyer through the online cashier,
if their arrival is carried out according to the old order
Question: organization common system taxation sold the goods to the buyer for cash. In this case, the CCP of the “old” model was used. The seller organization has set up an online checkout. After that, the buyer received a request to return the money for the goods. Does the seller, in this case, need to return cash using an online cash register, because when receiving them, the “old” cash register was used?
If the seller returns cash to the buyer for the goods purchased earlier, it is necessary to issue a cash receipt. In this case, the check should indicate the sign of the calculation - the return of the receipt. The fact that the "old" type of CCP was used during the purchase does not matter.
Is it necessary to carry out coupons for special meals for employees
through online checkout
Question: There is a canteen on the territory of the enterprise, which provides employees with hot meals. The organization issues coupons for special food and milk to employees engaged in hazardous work. Do I need to use online cash register when presenting coupons?
Cash register equipment is used on the territory of the Russian Federation in without fail by all organizations when making settlements using cash or electronic means of payment. Payment for goods using coupons is not a cash payment ( Art. 140 of the Civil Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation for Moscow dated December 14, 2009 No. 17-15 / 132344), and also does not apply to electronic means of payment ( paragraph 19 of Art. 3 of the federal law of June 27, 2011 No. 161-FZ "On the national payment system» ). Therefore, online CCP does not apply in this case.
When you need to punch a cashier's check,
if payment from the bank is received after the shift is closed
Question: The organization trades building materials. Working hours on weekdays are from 9 am to 6 pm. Often, individuals make payments by payment order through a bank, and therefore payment to the current account is sometimes received after 18.00. At what point in this case should the seller knock out a cashier's check?
If the seller makes settlements using electronic means of payment (bank transfer), he is obliged to transfer to the buyer (client) a cash receipt (SRF) in electronic form to the subscriber number or to the address Email specified by the buyer (client) prior to settlement ( paragraph 5 of Art. 1.2 of the federal law of May 22, 2003 No. 54-FZ).
When paying for goods, works or services by transferring funds, the consumer's payment obligations to the seller are considered fulfilled from the moment of confirmation of its fulfillment by the bank ( paragraph 3 of Art. 16.1 of the Federal Law of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights").
However, representatives of the Federal Tax Service of Russia indicate that the moment of settlement with the buyer may differ depending on the specifics economic activity seller. The main thing is that the seller and the buyer perceive the moment of settlement in the same way.
In this regard, the seller needs to establish in internal documents (rules, offer) the principle of determining the moment of settlement and bring such information to the buyer. Therefore, in this case, the cash receipt can be issued the next day after the opening of the shift.
How can a salesperson fill out a cash receipt?
upon receipt of prepayment (advance payment)
Question: an organization on a general taxation system trades in goods and receives an advance payment (advance payment) from buyers. Settlements with buyers occur through online cash desks. In the case of receiving an advance payment (advance) from the buyer, how should a cash receipt be issued, namely, the requisite “sign of the method of payment”?
Upon receipt of an advance payment (advance) from the buyer, the seller must in any case issue a cash receipt. Details of fiscal documents and their formats are approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] This order stipulates that the cashier's check must have the attribute "settlement subject" (tag 1059), which includes the details "settlement method attribute" (tag 1214) and "name of the subject of settlement" (tag 1030).
It is these details that you should pay attention to when drawing up a check for prepayment (advance payment). The attribute "sign of the method of calculation", depending on the basis, can take the following values:
- "prepayment 100%" or "1"- full advance payment until the transfer of the subject of calculation;
- "prepaid" or "2"- partial advance payment until the transfer of the subject of calculation;
- "advance" or "3"- prepaid expense.
Thus, the concepts of "prepayment" and "advance" are separated. Prepayment means the receipt of funds on account of the transfer of specific goods (works, services); under advance - the same "advance payment", only if the subject of transfer (shipment) is unknown.
If the seller at the time of receiving the prepayment can determine the name of the goods, he must indicate it on the cash receipt along with the value of the sign of the settlement method - "1" or "2". If at the time of receipt of the prepayment (advance payment) the seller cannot determine the name of the goods, then the sign of the method of calculation - “3” should be indicated on the cash receipt.
Should the seller apply the CCP
when paying for goods with a corporate bank card
Question: The company is engaged in wholesale sales. One of the buyers is an organization whose representative pays for the goods on the spot with a corporate bank card. Should employees of the company in this case knock out a check?
CCP is not used when making settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs ( paragraph 9 of Art. 2 of the federal law of May 22, 2003 No. 54-FZ). If a bank card presented to the seller when paying for the goods, then this rule does not apply. This means that the seller is obliged to apply CCP with this method of calculation.
You can read answers to other "narrow niche" questions or ask your own question in special reference section service "1C: ITS".
The new procedure for the use of cash registers brought with it not only the replacement of cash desks with new ones with Fiscal Accumulators, but also new types of fiscal documents and their details. Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/ [email protected]“On Approval of Additional Details of Fiscal Documents and Formats of Mandatory Fiscal Documents” fixed the procedure for using such documents.
Versions of fiscal data formats and their compatibility
Recall that now we have three approved Fiscal Document Format (FFD) - versions 1.0, 1.05 and 1.1. This is done in order to ensure the "seamless transition" of software, cash registers and Fiscal Accumulators as they are refined and new versions are released. As of April 2017, there is only one version Fiscal Accumulator- 1.0. However, this version supports two types of FFD - 1.0 and 1.05. In this case, he is responsible for working with FFD software cash register. So, for example, a row fiscal registrars Atol can be reflashed to work with FFD 1.05, while the cash desk will still work with FN 1.0. This was done so that manufacturers of cash register software and OFD could prepare for the transition to the new FN 1.1, which is expected to be released in the second half of this year.
After leaving new version FN in the register will also appear new types of cash registers that support working with it. FN version 1.1 will be distinguished by an expanded set of counters that will be able to record information in the context of tax rates, types of transactions, etc. But it is already known that FN versions 1.0 and cash registers those who support work with it will be able to work until 2019, which will allow the planned transition to work on FFD 1.1.
What will change in working with fiscal data after the release of the new version of the Fiscal Accumulator?
New check details for FFD 1.05 and 1.1
On March 20, 2017, the FTS forum published " Guidelines by description of cash receipts” in comparison of formats 1.0, 1.05 and 1.1. These recommendations clearly show the difference in the details of checks in different versions of the FFD. Let's take a closer look at these new details:
1. FFD version (FFD 1.05 and 1.1)
This is the technical details of the fiscal document, which should be generated automatically from the data recorded in the CRE and FN by the manufacturers.
2. TIN Cashier (FFD 1.05 and 1.1)
Contains the TIN (if any) of a person authorized by the user to generate a fiscal document (FD). If the cashier does not have a TIN, the "TIN of the cashier" requisite is not included in the FD. If the cashier has a TIN, this requisite must be filled in on checks.
3. Place of settlement (FFD 1.05 and 1.1)
Place of settlement between the user and the buyer (client), a string of up to 256 characters. Not to be confused with the obligatory requisite "Settlement Address". This requisite is intended to supplement information about the address, for example, “9th floor”, “Romashka company office”, etc. It should also be taken into account that the "Place of settlements" attribute can be in any arbitrary form, and the "Settlement address" must correspond to State Register addresses of the Federal Tax Service of Russia. And if your address is not in such a database, then you can register the cash desk only “manually” by submitting an application to the Federal Tax Service, and this can take a long time. Examples of such addresses can be roadside cafes (“8th kilometer of the M-10 highway”), industrial zones, industrial parks, etc.
4. Sign of the calculation method (FFD 1.05 and 1.1)
This attribute is intended to determine the current operation carried out on the cash register and can take the following values:
1. Full advance payment until the transfer of the subject of calculation: "PRE-PAID 100%" or "1" or may not be printed;
2. Partial advance payment until the transfer of the subject of calculation: "PREPAID" or "2" or may not be printed;
3. Advance: "ADVANCE" or "3" or may not be printed;
4. Full payment, including advance payment ( advance payment) at the time of transfer of the subject of settlement: "FULL SETTLEMENT" or "4" or may not be printed
5. Partial payment for the subject of settlement at the time of its transfer, followed by payment on credit "PARTIAL SETTLEMENT AND CREDIT" or "5" or may not be printed;
6. Transfer of the subject of calculation without payment at the time of its transfer with subsequent payment on credit: "TRANSFER ON CREDIT" or "7" or may not be printed;
7. Payment of the subject of settlement after its transfer with payment on credit (payment of the loan): "PAYMENT OF THE CREDIT" or "9" or may not be printed;
5. Sign of the subject of calculation (FFD 1.1)
Sign of the subject of goods, work, services, payment, payment, other subject of calculation. The requisite "name of the subject of calculation" contains information:
1. About the goods being sold, with the exception of excisable goods (name and other information describing the goods): "GOODS" or "T" or may not be printed;
2. About the excisable goods being sold (name and other information describing the goods): “EXCISED GOODS” or “AT” or may not be printed;
3. About the work performed (name and other information describing the work): "WORK" or "P" or may not be printed;
4. About the service provided (name and other information describing the service): “SERVICE” or “U” or may not be printed;
5. On accepting bets in the course of gambling activities: “GAMBLING BET” or “GAMING BET” or “CA” or may not be printed;
6. On the payment of funds in the form of winnings when carrying out gambling activities: “WIN OF GAMBLING” or “WIN OF AI” or “VA” or may not be printed;
7. On the acceptance of funds during the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets when carrying out lottery activities: “LOTTERY TICKET” or “LOTTERY BET” or “SL” or may not be printed;
8. On the payment of funds in the form of winnings when carrying out activities for conducting lotteries: “WINING A LOTTERY” or “WINING A LOTTERY” or “VL” or may not be printed;
9. On the granting of rights to use the results of intellectual activity or means of individualization: "PROVIDING RIA" or "RID" may not be printed;
10. About advance payment, deposit, advance payment, loan, payment contribution, penalty fee, fine, remuneration, bonus and other similar subject of calculation: “PAYMENT” or “P”, “PAYMENT” or “V” or may not be printed;
11. On the remuneration of a user who is a paying agent (subagent), a bank paying agent (subagent), commission agent, attorney or other agent: "AGENCY REMUNERATION" or "AB";
12. About the subject of calculation, consisting of items, each of which can be assigned a value from "0" to "11": "COMPONENT SUBJECT OF CALCULATION" or "SPR" or may not be printed;
13. About the subject of calculation, not related to the subjects of calculation, which may be assigned a value from "0" to "12": "OTHER SUBJECT OF CALCULATION" or "IPR" or may not be printed;
6. Unit of measurement of the subject of calculation (FFD 1.1)
A unit of measurement for a good, work, service, payment, disbursement, other subject of calculation. A string 16 characters long.
7. VAT amount for the subject of calculation (FFD 1.05 and FFD 1.1)
The value, including kopecks, is printed as a number with a fixed point (2 digits after the point) in rubles.
8. Amount of prepaid check (advance offset), Amount of postpaid check (credit), Amount of counter presentation check (FFD 1.05 and FFD 1.1)
9. E-mail address of the sender of the check, Website address of the Federal Tax Service (FFD 1.05 and FFD 1.1)
For individual entrepreneurs who are taxpayers applying the patent taxation system and the simplified taxation system, as well as individual entrepreneurs applying the taxation system for agricultural producers, the taxation system in the form of a single tax on imputed income for certain types activities in the implementation of types entrepreneurial activity established by paragraph 2 of Article 346.26 of the Tax Code Russian Federation, with the exception of individual entrepreneurs trading in excisable goods, the requirement for mandatory inclusion in the composition of the cash receipt and SRF of the details "sign of the subject of calculation", "sign of the method of calculation", "name of the subject of calculation", "quantity of the subject of calculation" and "price per unit the subject of calculation” applies from February 1, 2021.
