Opening your own business is accompanied by the need to draw up a mass of documents that are required by the legislation of the Russian Federation. One of the most important for legal entities, which are engaged in the sale of goods, is a KKM check.
KKM check: the main document of the operation
For several years now, there has been a rule in the country that establishes the mandatory presence of a cash register at all objects. entrepreneurial activity. After each operation of the sale of goods, the IP must draw up cash receipt. This document is proof open activity. On its basis, the cash discipline of the individual entrepreneur is checked, as well as compliance with all fiscal norms established by the legislation of the Russian Federation. For an unbroken cash receipt, the entrepreneur is expected to be punished in the form of a fine.
The check that issuescontrol-
cashthapparatus, is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:
- the name of the individual entrepreneur according to the registration documents;
- identification tax number of the taxpayer-individual entrepreneur;
- serial number that was assigned to the cash register at the factory;
- serial number;
- date of purchase;
- the time of the transaction indicated in the receipt;
- the price of the purchase or service provided;
- type of fiscal regime.
All these parameters can be indicated on this fiscal document at the time of issuance in any order. That is, there is no single structure of the check of the cash register. The main thing is that the required details are indicated.
Making a cashier's check
The cash receipt must be legible. It is printed on a special tape. For each IP and type of control cash register create your own settings, which include the basic details fiscal document.
In addition, there is Additional Information which may be printed on the check. Basically, it is placed at the top of the document. It prescribes a greeting to the client, gratitude for the choice outlet, last news, promotional offers or other similar information.
The name of the organization, namely the individual entrepreneur, on the check can be supplemented with information with the address or telephone number of the entrepreneur. This is allowed at the request of the owner of the device.
In the main body of this fiscal document, the type of operation is prescribed:
- sale;
- return;
- storno and others.
Also in this block, the name of the commodity units, their quantity and cost are prescribed. The section of sales products ends with a final line, where information about the total amount, payment and change is entered. Also, after these points, the FIR of the cashier, the date and time of purchase are prescribed.
The last part basically always shows the registration data of the individual entrepreneur, the serial number of the check machine, and the fiscal regime.
Receipt parameters are configured for each cash register. If in the course of work failures occur and some details of this fiscal document are displayed poorly or are missing, then it is necessary to suspend activities until the correct operation of the cash register is established.
Checking cash receipts
The check machine should be used in the work of all individual entrepreneurs who use cash as a method of payment. After each transaction, a cash receipt must be printed. The issuance of these fiscal documents is checked by the tax authorities. A fine is imposed on an unbroken check.
Checking the issuance of fiscal documents has several types:
- ordinary - scheduled inspection according to the schedule previously drawn up by the tax authorities;
- shuttle - issuance check cash receipts several times a day of the same IP;
- cross-checking is carried out by fiscal policy authorities from other regions;
- raid - a comprehensive check by several structures state power.
The main goals of such control actions of IPs are their compliance with the norms of legislative acts on cash registers and the execution of relevant documentation, as well as the completeness of posting revenue.
The verification is carried out by the method of observation, control purchases, review of documents. All data obtained in the course of control actions make it possible to identify violations or their absence.
fines
An unbroken, incorrectly executed check is the reason that leads to the fact that a fine will be imposed on the IP. The Code of the Russian Federation on Administrative Offenses, Article 14.5, establishes punishment for such violations. The size of the fine ranges from 1.5 to 2 thousand rubles for individual entrepreneurs.
It is the issuance of fiscal documents that confirms the purchase and sale operation. The cash receipt must be printed exclusively by the cash register. Other ways of issuing this fiscal document are not possible.
The only exceptions are those individual entrepreneurs who are allowed by law to use strict reporting forms instead of a cashier's check. In such cases, there is no penalty for not issuing a check. But this document It is used mainly by those individual entrepreneurs who provide services without selling goods.
The main reasons for imposing a fine in the process of using cash registers and issuing cash receipts are as follows:
- non-use of KKM;
- use of control equipment that is not registered with the tax authorities;
- the use of cash registers, which is not listed in the State Register;
- use of faulty equipment that prints incomplete checks;
- use of a cash register without a seal;
- issuance of checks with sums different from those actually paid.
The fine is imposed by the fiscal authorities after the detection of violations.
Innovations in 2019
More than once in the media there was information about the abolition of the mandatory availability of cash registers for individual entrepreneurs in 2019. But it is worth noting that the tax authorities categorically denied these data. The use of cash register equipment will continue to be mandatory for all businessmen.
Although there are new requirements that will need to be met in 2019. We are talking about the fact that check machines will have to be configured to be able to transfer cash receipts to customers online. Such requirements are spelled out in the draft legally with amendments to 54-FZ “On the use of a cash register”.
Such innovations also suggest that since 2017, fiscal accounting cash register will be more automated and entrepreneurs will not have to go to the tax authorities so often, since everything will be registered online.
Cash register equipment in 2019 will be improved with fiscal drives that will transmit information. To carry out operations and transfer data, the owner of the cash register will have to have electronic signature, which is analogous to the usual one, but in digital format.
The updated equipment, which will be needed in 2019 by all entrepreneurs, has not yet fully entered the markets. The re-equipment of those devices that already exist will be carried out in 2019 at the expense of the businessmen themselves.
In addition, additional service costs will appear in 2019, namely:
- OFD 2019 - 3000 rubles;
- Connection with CCP - about 500 rubles.
But all these changes involve speeding up work and simplifying reporting to tax authorities in 2019.
A cash receipt is an essential attribute of every operation. This is worth remembering for every individual entrepreneur who accepts cash payments. Regardless of what activity he is engaged in, issuing checks is a rule that will protect against imposingfines and additional problems with tax authorities.
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When paying for a purchase (work, service), a check is made, which is transferred to the client on paper or in in electronic format. Online cashier's receipt (hereinafter referred to as POC) is a 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 for the content of 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 receipt. CHOK breaks through when the money is returned, when the buyer refused to purchase (work, service). Checks are also issued when paying for the lottery, 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 of the 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 receipts, entrepreneurs, owners of online cash registers, 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 of 1-2 mandatory details in the check considered a violation?
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 he works is on the list of territories far from communication networks, which is approved by the 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).
- Cash desks with ECLZ are a thing of the past; from July 1, 2017, only cash registers with a fiscal drive are allowed to be used.
- Owners cash register equipment(CRE) must transfer online electronic checks and other data from cash desks to the Federal Tax Service through fiscal data operators (OFD). At the same time, from 2019, it will be possible to generate fiscal documents only using format 1.05 or 1.1, and the “lowest” format 1.0 will no longer be valid.
- For owners of cash registers, requirements for a fiscal accumulator are established: the validity period of the key of the fiscal attribute, which is contained in the FN, must be at least 13 months, and for certain cases- at least 36 months ().
- A new list has been established for checks and forms of strict accountability (BSO). They must contain: the name of goods, works or services, their quantity, price, cost, VAT rate and the amount of calculation with VAT allocated, etc.
- The check has an electronic form. In this case, the cash receipt received by the buyer in electronic form and printed on paper, is equal to a cash receipt printed at the cash desk at the time of settlement.
- BSO of the old sample (printing forms, receipts, etc.) individual entrepreneurs and organizations providing services to the public can continue to use until July 1, 2019. After this date, the requirements for BSO become similar to those for checks. They will not be filled out by hand, they can only be printed using a special automated system, which is a cash register ().
Responsibility for non-compliance with the requirements of the Law is provided for by Art. Code of Administrative Offenses. Penalties threaten for settlements without the use of cash registers, for violation of the procedure for registration (re-registration) of cash registers, the procedure and conditions for its use, as well as for failure to issue a check (BSO) in paper or electronic form. So, for example, in case of violation of the procedure and conditions for applying CCP, a fine from 5 thousand to 10 thousand rubles may be imposed on the organization.
How does it apply to online stores
From July 1, 2017, online stores, like all other companies on the general and simplified taxation systems, must use only cash registers with a fiscal drive for settlements and transfer data to the tax office through OFD.
Checkouts: one or two
There is no unequivocal answer in the legislation on how many cash registers should be in an online store. However, the Law establishes that CCPs for making settlements by electronic means of payment on the Internet are used specifically for this type of trade in these settlements. This provision was explained by the Federal Tax Service of Russia in a letter.
According to the tax authorities, one CCP can also be used for settlements at a stationary trading network, and for online payments. The address or addresses of the seller's website on the Internet are indicated in the application for registration (re-registration) of the CCP in the field "Place of installation (application) of the CCP". If there are several such addresses, they are separated by a semicolon - the main thing is that their total length (including separators) does not exceed 256 characters.
A similar position was expressed by the Ministry of Finance of Russia in a letter. However, in the letter, the financial department noted that when paying for goods or services on the Internet using electronic means of payment, which exclude the possibility of direct interaction between the buyer and the seller, a special online cash desk is required. What the officials had in mind and whether this clarification is a change of position is currently unclear. Nevertheless, we believe that we are only talking about the fact that the cash desk used for settlements on the Internet should make it possible to send checks to customers online.
In other words, an online store can use one device for both “personal” payments and for accepting payments via the Internet, but then you need to choose a model that will have the functionality necessary for both cases.
So, for example, when paying in cash or with a bank card in personal communication with the buyer, there must be a device for printing fiscal documents, while the CCP, which is used only for payments on the Internet, does not have it.
Checks: paper or electronic
If the client makes a payment remotely by electronic means of payment, the online store must send the buyer only an electronic receipt - to the e-mail or to the subscriber number of the buyer. It is not required to print a paper check (clause 5, article 1.2 of the Law). Therefore, a printer may not be included in the CRE for accepting electronic means of payment.
If the client pays in cash or with a bank card at the store’s office or when meeting with a courier, the online store must issue a paper check to the buyer at the time of payment, and also, if the client asks before the time of payment, send him an electronic check: via SMS - mandatory, on e -mail - only if there is a technical possibility (Article 1.2 of the Law). It is allowed not to send an electronic check to sellers who operate in an area remote from communication networks (clause 2, article 1.2 of the Law). They only issue a printed receipt. The list of such localities is published on the websites of state authorities of specific regions of the Russian Federation. For example, for the Moscow region it will be like this.
When an online store is required to issue a receipt
Consider on concrete examples, in what situations the online store should issue a check to the client.
Situation 1
On Monday, Cyril found on the site household appliances excellent toaster, ordered it and chose the payment method - "On receipt". To save on shipping, I decided to pick up the toaster myself. At the pickup point, Kirill paid in cash. In this case, the seller must cancel the paper check and give it to Kirill along with the toaster. Thus, an online store should have a cash register, like in a regular store, with the ability to print cash receipts.
Situation 2
On Saturday for lunch, Kirill ordered his favorite Pepperoni from OOO Pizza. An hour later, the Pizza courier brought the order. Kirill paid for pizza upon receipt with a bank card. In this case, the courier must return and issue a paper check to the client or send him an electronic check by SMS or e-mail, if Kirill asks for it before the moment of payment. That is, the courier must have a mobile cash register with him. If an online store has five couriers, each of them should have their own cash desk.
About the situation when orders are delivered Courier service another company, read below - in the block "When an online store is not required to issue a receipt."
Situation 3
On Friday evening, Kirill decided to watch a film that his colleagues recommended to him. In the Internet cinema, he found the desired picture, paid with electronic money, immediately received an electronic check to his e-mail and started watching.
When a client pays for an order via the Internet (using a bank card, online wallets such as Yandex.Money, WebMoney, as well as payment aggregators such as ASSIST, PayMaster, etc.), the online store must send the buyer only an electronic receipt. Despite the fact that payment systems can act as payment agents, it is the online store that should issue the check, since payment systems can be registered abroad and not be subject to the legislation of the Russian Federation on cash registers.
When an online store is not required to issue a receipt
There are situations in which the online store is not required to issue a receipt to the buyer.
- If the courier is an employee of a courier company.
In this case, the cash register does not belong to the online store, but to the courier service. Thus, it is the courier service that must issue a check to the client, and then transfer the money to the account of the online store. Since these are non-cash payments between organizations and (or) individual entrepreneurs, the use of cash registers is not required here.
Please note that the receipt to the client from the courier service must contain information about the product (its name, quantity, price, cost). How the courier service should receive them, the law does not explain.
- If the order arrives by Russian Post.
The buyer pays for the goods upon receipt at the post office. In this case, Russian Post issues a check to the buyer, and then transfers the money to the account of the online store.
When should the check be generated?
|
Situation |
|
|---|---|
|
Buyer pays by credit card |
When confirmation comes from the issuing bank that the transaction is approved (clause 3 of article 16.1 federal law"Consumer Protection"). It does not matter when the money is actually credited to the seller's account, this can happen in a few days |
|
The buyer deposits money through the Internet acquiring system: he places an order on the website and for payment is redirected from the website of the online store to the payment form, where he indicates his bank card details |
When the seller receives permission to conduct a transaction from the bank that issued the card, that is, when a positive result of the authorization of the cardholder is received |
|
The buyer pays for the order through a payment aggregator (the aggregator allows you to accept payments not only bank cards, but also electronic money and cash) |
When the seller receives a message with payment parameters indicating a positive payment result |
How can a customer find an electronic check
Even if the client did not ask to send him an electronic check by SMS or e-mail, he can always find it himself. To do this, he needs to install a free mobile application from the Federal Tax Service on his phone. In the App Store, it is called "Checking a cash receipt in the Federal Tax Service of Russia", in Google Play - "Checking a cash receipt". Using the application, you can read the QR code from a paper check or enter the check parameters into the application manually and find your check electronically.
How to get a phone number or email address from a buyer
In general, for online stores, this is not a problem. When a client registers on the site, he indicates contact information and agrees to the processing of personal data. Another question is how to link a customer's email or phone number to an electronic check. To do this, you will need to integrate the site and the order processing system. The required integration solutions are already on the market.
If the client has arrived at the office, the cashier can quickly scan the buyer's phone number or e-mail using a barcode or QR code in mobile application from the FTS. Of course, cash software should be able to read and process such information.
How to send checks to a customer
You can send checks to the buyer directly from the cash register, for this the cash register must be connected to the services of the operator cellular communication. Or you can transfer the shipment to your OFD. Check with your OFD if it has such an opportunity and the appropriate rate.
What are the required details of a cash receipt in 2017 when using online cash registers? Is there a single list of such requisites? What must be indicated on cash receipts and how should they look? Is a barcode required? Let's figure it out.
Transition to new cash registers
Since 2017, online cash desks have been introduced throughout the country, which, when selling, transmit information about the sale to the Federal Tax Service. From July 1, online cash registers will become mandatory for most organizations and individual entrepreneurs. Innovations were introduced by the Federal Law of July 3, 2016 No. 290-FZ. We reported this article "".
What should be the new checkout
Generally speaking, the main requirements for online cash registers are:
- The online cash register must have a case with a serial number, a built-in clock and a device for printing checks;
- The cash register must have a fiscal drive that can receive, decrypt and verify data from all types of cash registers, and does not allow correcting the recorded information.
Fiscal drive - a device that encrypts and transmits fiscal data to the operator of fiscal data. Validity fiscal accumulator depends on the taxation system that the seller applies. For USN, PSN, UTII - at least 36 months.
The principle of issuing online checks
If an organization or individual entrepreneur has switched to using online cash registers, then cash receipts are issued to customers as follows:
- The buyer pays for goods, works or services, and the online cash desk generates a cash receipt;
- The online cash register records information about the purchase made on the fiscal drive;
- Information about the purchase is transferred to the official operator of fiscal data;
- The fiscal data operator checks the check and returns "OK". This means that the check has been accepted;
- The fiscal data operator transmits information about the purchase to the Federal Tax Service;
- The online cash desk sends an electronic check to the buyer's mail or phone (if the buyer requests an electronic check).
Mandatory information on the check
Next, we will talk about the mandatory details of cash receipts when using online cash registers. So, before, before the introduction of online cash registers, there were 7 details in total that must be on the cash receipt (Paragraph 4 of the Regulations approved by Decree of the Government of the Russian Federation of July 30, 1993 No. 745). If an online cash desk is used, then there are already 24 mandatory details (Article 4.7 of the Law of May 22, 2003 No. 54-FZ). Let's compare the details in the table:
| Required details | |
|---|---|
| Old "paper" check | Online check |
| 1. Organization name | 1. Organization name |
| 2. TIN of the organization | 2. TIN of the organization |
| 3. KKT serial number | 3. Registration number KKT |
| 4. Order number of the check | 4. Serial number per shift |
| 5. Date and time of purchase (service provision) | 5. Date and time of calculation |
| 6. Cost of purchase (service) | 6. Rate and amount of VAT |
| 7. Sign of the fiscal regime | 7. Fiscal sign of the document |
| 8. Place of settlement: - address with postal code, if the settlement was in the premises; - name and number of the car, if the calculation was in transport; - website address if the purchase is made online | |
| 9. Shift number | |
| 10. Name of goods, works, services | |
| 11. Price per unit of goods, works, services, including discounts and markups | |
| 12. Quantity and cost of goods, works, services, taking into account discounts, markups and indicating the VAT rate | |
| 13. Taxation system | |
| 14. Form of payment - in cash and (or) by bank transfer | |
| 15. Amount of payment - in cash and (or) by bank transfer | |
| 16. Sign of settlement: - receipt (receipt of money from the buyer); - return of arrival (return of money to the buyer); - expense (issuance of money to the buyer); - return of expenses (receipt of money previously issued to the buyer) | |
| 17. Name of the document | |
| 18. Fiscal sign of the message (for a check that is stored in a fiscal drive or transferred to the Federal Tax Service) | |
| 19. Serial number of the fiscal document | |
| 20. Serial number of the fiscal drive model | |
| 21. Position and surname of the cashier (except for payments via the Internet) | |
| 22. Address Email company if the buyer is sent a check via the Internet | |
| 23. E-mail address or subscriber number of the buyer, if a check is sent to him via the Internet | |
| 24. The address of the site where you can check the check | |
This is what the new online cash receipt looks like, which can be issued in 2017, if it contains all the required details.
The new check issued by the online checkout must contain the name of the product and its quantity. However individual entrepreneurs on a simplified tax system (USN), an imputation (UTII) and a patent (PSN), they have the right to punch checks until February 1, 2021 without deciphering goods and prices (clause 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ). In this part, a longer “transition period” is provided for them.
How do buyers check checks?
Buyers or the accounting department of the organization will be able to check any online checks that have been issued using online cash registers since 2017. There are two options for verification.
The list of basic details that should include a cash receipt printed on new cash registers with an online data transfer function is named in Art. 4.7 of Law No. 54-FZ of May 22, 2003 The issuance of a check, without reflecting the necessary information in it, may entail bringing the entrepreneur or company to liability under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.
Organizations and individual entrepreneurs using online cash registers in their activities are required to issue checks to customers that meet the requirements established by law. A check can be generated either in paper or electronic form. By default, the document is printed on paper, but if the buyer asks to send it to him by phone or e-mail, the form. Consider what an online checkout looks like and what information should be reflected in it in without fail.
What information should be contained in the document that draws up settlements with the buyer
The list of details that are subject to mandatory inclusion in the cash receipt generated by the KKM with the function of online data transfer is named in Art. 4.7 of Law No. 54-FZ. These include, in particular:
- Name of the document and serial number for the shift;
- shift number;
- Date, time and place of settlement with the buyer;
- Name (full or abbreviated) of the organization and full name of the individual entrepreneur;
- TIN of the entrepreneur or organization that issued the check;
- The taxation system applied by the company or individual entrepreneur;
- Settlement sign;
- Name of goods, services rendered or work performed;
- The amount of VAT included in the price of the goods;
- Form of payment (non-cash or cash);
- The position and initials of the person who issued the check, except for making settlements with the buyer via the Internet or vending machine);
- Registration number of cash register and fiscal accumulator;
- Fiscal document number and fiscal attribute of the message;
- The address of the site on the Internet, which checks KKM checks online for authenticity;
- Phone number or website address (e-mail) of the buyer, if the document is sent to him in electronic form at his request;
- The email address of the individual entrepreneur or organization that sent the buyer a check in electronic form.
If the activity is carried out in a remote area from communication networks, an electronic receipt can be generated without specifying the site address for its verification.
Information required to be included in the check for paying agents
In addition to the above data, the paying agent must reflect the following information in the document issued (sent) to the client:
- The amount of remuneration that the agent receives from the client;
- Phone numbers of the client, agent, supplier and operator;
- The name of the operation and its amount;
- Name, TIN, address of the operator making the transfer of funds to the client
: how to make a payment by card through the cashier.
Online checkout sample
Table No. 1. List of details of a new sample cash receipt
| Line number | Mandatory props |
| 1 | Name of the company or individual entrepreneur that issued the settlement document |
| 2 | Individual taxpayer number (TIN) |
| 3 | Taxation system |
| 4 | The address where the payment is made to the buyer |
| 5 | The number of the shift in which the document was issued |
| 6 | Check number |
| 7 | Position and initials of the employee or other person who issued the document |
| 8 | Calculation type |
| 9 | Time and place of issue of the document |
| 10 | Name of the purchased product |
| 11 | The cost of goods including VAT |
| 12 | Indication of the tax included in the cost of goods (services) |
| 13 | Total purchase amount |
| 14 | Total amount of VAT included in the price |
| 15 | The amount of funds received from the buyer in a non-cash form |
| 16 | The amount of cash transferred by the buyer |
| 17 | A site where you can check the issued document for authenticity |
| 18 | Registration number of KKT |
| 19 | Fiscal accumulator number |
| 20 | Fiscal document number |
| 21 | Fiscal sign of the document |
| 22 | Name of the fiscal data operator |
| 23 | Fiscal data operator website |
Briefly familiarize yourself with the changes made to Law No. 54-FZ of May 22, 2003, including how checks drawn according to online checkout from checks issued earlier, you can in the following video.
