Everyone probably knows that a cashier's check is used when making cash payments. From this note you will learn what a cashier's check is, I will tell you about the requirements for a cashier's check and other interesting information.
In accordance with Federal Law No. 54 of May 22, 2003 “On the Application control- cash register when making cash settlements and (or) settlements using payment cards, all taxpayers making such settlements in cases of selling goods, performing work or providing services to the population must use cash registers. And the cash receipt issued to the buyer just confirms the fact of the use of cash registers by the organization or individual entrepreneur. This is expressly stated in Article 5 of the aforementioned federal law.
At present, all the requirements for a cash receipt are set out in paragraph 4 of the Regulations on the use of cash registers when making cash settlements with the population, approved by government decree No. 745 of July 30, 1993, namely: an organization that carries out cash settlements with the population with the use of cash registers, is obliged to issue to buyers (clients) a check or a supplementary (slip) document printed by a cash register.
The following details must be reflected on the check issued to buyers (clients) or an attached (insert) document:
a) the name of the organization;
b) identification number of the organization-taxpayer;
c) serial number of the cash register;
d) serial number of the check;
e) date and time of purchase (service provision);
f) the cost of the purchase (service);
g) a sign of the fiscal regime.
Of course, all the above requirements for a cash receipt do not allow you to identify what kind of product you have purchased. Therefore, some sellers reflect in cash receipt in addition to the mandatory information, there is also additional data that allows you to recognize what kind of purchase the client made, in other words, include the name of the product sold to you in the cash receipt. Although, sellers (based on the interpretation of the Regulations) are not required to do this.
Now let's answer this question: is a cash receipt evidence of the conclusion of a retail sale contract?
According to Article 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or a retail sale and purchase agreement, a retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods. At the same time, the Buyer's lack of these documents does not deprive him of the opportunity to refer to testimonies in support of the conclusion of the contract and its terms.
The real situation: you purchased a product in a store, you were given a cash receipt, in which there is no data on which product you bought. Will such a cash receipt be evidence of the conclusion of a retail sale and purchase agreement?
Studying the materials of judicial practice, we can make an unambiguous conclusion that such a cash receipt will still be evidence of the conclusion of a retail sale contract. Interesting in this regard is the Decree of the Federal arbitration court of the Central District of May 21, 2010 in case No. А54-3015/2009-С1, describing in detail the above situation.
The court, applying Article 493 of the Civil Code of the Russian Federation, found unlawful the conclusion of the court of appeal that only a sales receipt, which indicates the seller, the subject of the transaction, the date of its issue and the decoding of the seller's signature, confirms the fact of the conclusion of a retail sale and purchase agreement for a specific product. And a cash receipt, in which there is no information about the goods sold, cannot be such a document.
In another case (Resolution of the Federal Arbitration Court of the Moscow District dated July 13, 2009 No. KG-A40 / 6096-09), the court found that a cash receipt is sufficient proof of the purchase of a particular product.
The court explained that according to the Civil Code of the Russian Federation, the fact of concluding a retail sale contract is confirmed by the issuance by the seller to the buyer of a cash or sales receipt.
The cashier's check presented in the case has the defendant's TIN, his brand name. Therefore, it can be considered evidence confirming the fact that the defendant sold a counterfeit disc.
Thus, a cash receipt can be used (including in court) as evidence of the conclusion of a retail sale contract, however, even if you lost the cash receipt or simply did not take it from the seller, you can always refer to the testimony in court as to prove the conclusion of the contract of retail sale.
Cash check. Cash receipt requirements
With the introduction online cash register cash receipt will be more informative.
Mandatory details on the cash receipt and BSO
The law does not establish a single unified form cash receipt for all sellers. Therefore, a cash receipt received in a hypermarket is very different from a cash receipt that you will be given at a gas station or when paying utility bills.
But these checks have something in common, of course. They all contain some mandatory details. Today, these mandatory details are not so much. But with the introduction of online cash registers, the check will be more informative.
Let's see what Article 4.7 provides. Law No. 54-FZ as mandatory details. From February 1, 2017, the cash receipt must include the following information:
| Information group | Props and content | Date of introduction of details |
| Title of the document |
|
Indicated now |
| Order number of the check | I mean the shift number. Each shift numbering starts from the beginning. | Indicated now |
| date and time | Purchase date in the format 00.00.0000. and exact time, fixing the moment of transfer of money. | Indicated now |
| Place of settlement | If the sale took place on the premises, then the address of the building along with the postal code must be indicated on the receipt. If the payment is made on the Internet, then the address of the seller's website is indicated in the check. If the purchase was made in vehicle(car shop, taxi), then the check can indicate either the address of the organization (or individual entrepreneur), or the name and number of the vehicle. |
|
| Seller Information |
|
Indicated now |
| Applied taxation system | 01.02.2017 | |
| Sign of settlement | The law distinguishes as many as four such signs:
|
01.02.2017 |
| Product details |
|
Individual entrepreneurs who use PS, USN, UTII (except for excisable goods), ESHN for agricultural. manufacturers, - the name and quantity of the goods are indicated from 02/01/2021. VAT is indicated from 01.02.2017. |
| Form of payment and amount of payment |
|
Indicated now |
| Information about the seller's representative | Position, last name of the person who made the settlement with the buyer and issued a check or BSO (cashier, seller, etc.) Exception: do not need to be specified if the payment was made using automatic devices, including via the Internet. |
|
| Information about KKT |
|
|
| Buyer Information |
|
01.02.2017 * |
| Email mail of the sender of the check or BSO | If the cash receipt or BSO is sent to the buyer in in electronic format, then they must contain the address Email sender (seller or OFD, if checks will be sent by OFD) |
01.02.2017 * |
| Control data |
|
|
| Additional details |
|
01.02.2017 |
* This information may not be indicated on the check or BSO if the seller is located in an area remote from communication networks. The list of such localities will be approved by the federal executive body.
In the article, we talked about checks and BSOs that will be issued by sellers and service providers themselves. If payment agents and subagents (intermediaries) accept payment, then additional details must be provided in the receipts: the amount of the agent's remuneration, as well as the phone numbers of the agent, the payment acceptance operator and the supplier. But you can not specify the VAT rate.
The nomenclature in online cash registers is a mandatory element, since the reflection of the name of the goods in the cash receipt (SRF) is provided for by law. But what exactly should be shown in the nomenclature reference book? Let's try to figure it out.
What are the requirements of Law No. 54-FZ for the nomenclature
With the update of the text of the law "On the application of cash registers ..." dated 05.22.2003 No. 54-FZ, which established cash desks of a new type, capable of transmitting the data entered into them via the Internet to the tax service, the requirements for mandatory details have also been updated cash receipts and BSO created by these devices (clause 1, article 4.6 of Law No. 54-FZ).
The list of such details has been significantly expanded, and only some of them related to the marking of fiscal documents transmitted to the IFTS online, under certain conditions (work in remote areas, which makes it possible not to use the online data transfer mode to the tax authority) may be absent in the primary document of the cash desk (clause 2, article 4.6 of Law No. 54-FZ). Depending on the specific type of activity carried out by the taxpayer, the list of mandatory details may be supplemented (clauses 3, 4, 6, 7, article 4.6 of Law No. 54-FZ). At the same time, for some situations, it becomes possible not to enter VAT data into the check or BSO.
Among the mandatory ones, there is also such a requisite as the name of the product, work, service, payment or payment. That is, any cash desk of a new sample must generate a check (BSO) containing an indication of what the seller received cash for. This significantly distinguishes it from cash desks equipped with ECLZ, a number of models of which issued checks without such information. Not specifying this attribute is possible only in some situations.
The name of the product being sold (including in the text of Law No. 54-FZ) is inextricably linked with such concepts as:
- its quantity, which requires the definition of the unit in which the product will be measured;
- the unit price of the product and related discounts, mark-ups and the applicable VAT rate (if the seller is a payer of this tax).
Obviously, they will create variants of the product range included in its general list.
Another mandatory requisite of a cash receipt may be the commodity nomenclature code, if this code and the obligation to use it are established by the Government of the Russian Federation (clause 5, article 4.6 of Law No. 54-FZ). This indicates the possibility of creating at the state level single directory goods. So far, there is no such directory, and each seller can develop his own register of nomenclature for use at the checkout.
Who has the right not to indicate the name of the goods in the check
The indication of the name of the goods in the check becomes mandatory from the moment the online cash register is used. Since from 07/01/2019 there will be no other cash desks in circulation, the name of the product must be present in all checks and BSOs. There are only a few exceptions:
- for services for which at the time of payment it is impossible to determine their composition and volume (clause 1, article 4.6 of Law No. 54-FZ);
- Individual entrepreneurs working on a patent, simplified tax system, unified agricultural tax or UTII (except for those selling excisable goods) are allowed until 02/01/2021 not to indicate the name of goods (works, services) and their quantity in the check (BSO) (clause 17, article 7 of the law "On amendments…” dated 03.07.2016 No. 290-FZ, letters of the Ministry of Finance of Russia dated 09.06.2017 No. 03-01-15/36249, dated 17.03.2017 No. 03-01-15/15607).
What can be a reference book of nomenclature in online cash registers
Any mandatory requirements to the definition of goods reflected in the check (BSO), neither Law No. 54-FZ, nor any other normative document do not install. That is, exactly how and to what extent detailed information about the product, its name must be formulated in the reference book of the nomenclature, the taxpayer will have to decide on his own. Of course, the conclusion suggests itself that this name should unambiguously determine what kind of product (work, service) is being discussed in the document generated by the cash desk. When choosing it, you can be guided, for example:
- All-Russian classifier of products by type economic activity OK 034-2014 (KPES 2008), approved by the order of Rosstandart dated January 31, 2014 No. 14-st in its latest edition;
- technical regulations Customs Union"Food products in terms of their labeling" TR CU 022/2011, decision Commission of the Customs Union dated 09.12.2011 No. 881.
The most convenient is the combination of reference books of the nomenclature used in the program accounting and at the online cash desk, which is usually implemented in large retail facilities. An accounting guide, as a rule, contains all the information that is necessary to identify a particular product:
- his name;
- unit of quantity;
- unit price;
- current discounts and markups;
- the VAT rate applicable to the sale.
For payments for which, at the time of accepting money, it is not possible to determine the specific names of the goods being sold, which may occur when making an advance payment or prepayment, the generalized name of this payment (advance payment, prepayment) will be indicated with reference to a specific contract or order number.
Simplified versions of directories may have stand-alone online cash registers that do not have sufficient memory and are not tied to a computer.
Results
With the introduction of the mandatory use of online cash registers, the requirements for the composition of the details reflected in the primary documents created by these cash desks have also changed. In particular, the name of the product and related information about the unit of measurement of its quantity, price, discounts, markups, and the VAT rate have become mandatory for indication. In the absence of data on the volume and composition of paid services, the name of the service being sold may be absent in the receipt. For individual entrepreneurs working in special modes, it is possible not to indicate the name of the product in the receipt (BSO) until 02/01/2021. Legislatively, there are no requirements for the name of the product, which will be reflected in the cash receipt or BSO. Therefore, the taxpayer develops a nomenclature reference book for online cash desks on his own. It is possible to bind it to the reference book of the item used in the accounting program.
The phrase "KKM decoding" (cash register) is used as a concept technical support in the field trading operations. The term is an important element of interaction between subjects entrepreneurial activity, control system and consumer. Operation of cash registers has become necessary condition in private business practice. If earlier it was a convenient and reliable factor in ensuring and guaranteeing the quality of goods and services sold, today the seller himself is interested in using accounting equipment.
The purpose of the cash register and the composition of the form
The abbreviation KKM is understood as a device designed to exercise supervision by the tax authorities of the state over the circulation of funds, their timely setting for primary costing, accounting for the movement of goods and the work of sellers. The main function of the system is to register on paper (cash receipt) information about the sale and purchase operation and store data in memory, as well as handing it over to the consumer.
A cash receipt is an accounting material automatically printed by a machine that is adjusted for a particular entrepreneur. The form refers to the documentation of strict accountability. Decoding actually means the presence of certain information and the ability to classify them.
The legalized sample of a cash document includes three main sections: heading, body and ending. In the header are programmed:
- company name;
- check number;
- taxpayer identification code;
- serial number of cash equipment.
At the request of the owner commercial enterprise other details may be specified. The basis of the body of the form is the types (sale, purchase, refusal) and the composition of cash transactions. The name of the product, its price, quantity and amount are registered. The body of the fiscal document ends with a payment section, which indicates the total amount of the purchase, types of payment (cash or payment card), promotional discounts, and the amount of change. In the end section of the form, enter:
- time and date of the operation;
- Full name of the cashier;
- registration number of KKM;
- sign of the fiscal regime;
- electronic signature - a cryptographic symbol.
Deciphering the above attributes is an act of evidence of a sale and purchase, allowing fiscal structures to clearly monitor the businessman's compliance with the laws of handling money and control the amount of revenue in different time. All information must be clearly legible and easy to read.
In the event that any of the details is missing or poorly read, the cashier or the owner of the outlet himself is obliged to stop trading operations until the operation of the cash register is completely corrected. Allowed different structure placement of information on the check, the main thing is that it be present and comply with the established form.
Functions of cashier's checks
In addition to the informational and fiscal burden assigned to the form, there is another purpose of the paper carrier of trading operations. A check can be a great promotional tool. This is especially true for the reputable business structures in the form of large supermarkets. The check often contains information about promotions, seasonal discounts and sales.
This practice is not inconsistent with the requirements tax office if all the mandatory information about the sale and purchase is present in the document. Often the consumer himself needs to prove certain expenses. For example, many organizations without a check will not accept an advance report. Unfortunately, sometimes you have to prove your case through the court, during which an inconspicuous, but very important cash document can again come in handy.
The majority of customers believe that it is impossible to return a purchase without a receipt. But consumer protection legislation is on the side of the latter. The item can be returned even if the buyer does not have a receipt. The only condition is the need to provide strong evidence that the subject of the dispute was purchased in this particular trading company. Even better when there are witnesses. Thus, the loss of a fiscal form does not lead to the loss of the possibility of returning a low-quality product.
Responsibility for violations in the work with control equipment
An important property when deciphering a check as a necessary fiscal document is the fact of its breaking through. In the case when the form is not registered, the businessman violates the rights of the buyer, as well as his obligations to comply with payment discipline. The law provides for the imposition of a fine on an unscrupulous entrepreneur. Its amount is from 3 thousand to 4 thousand rubles. A document that, when decrypting the cash register, has not been registered and does not comply with the rules established by law, is also equated to an unbroken check.
Any trader must understand that the forgery of cash forms is a violation of the law and entails administrative and even criminal liability. Modern technology, when deciphering, is able to determine the authenticity of a document. Cash registers allow you to issue copies because they are equipped with a storage device. The duplicate check has the same value as the original.
Only a trained salesperson who can read a check and also knows what to do in certain cases can be involved in the performance of duties at the cash register. Any penetration of the form is recorded by the KKM system and becomes the basis for accounting for the amount at the cash desk, which is the taxable base. Now control systems have become commonplace in the business environment.
In addition to fiscal functions, they allow you to determine the success of the sale of goods by different groups, set the most visited time by buyers and, based on this, form a business strategy.
The main attribute that should be on the cash receipt is the name of the goods (work, services, payment, payment). Here they also indicate their quantity, unit price, taking into account discounts and markups, cost, taking into account discounts and markups, and the VAT rate.
Law No. 54-FZ does not say in what format the name of the goods should be written on the cash receipt. The Ministry of Finance believes that it is possible to use the format of the All-Russian classifier products by type of economic activity OK 034-2014 (KPES 2008) (letter of the Ministry of Finance of Russia dated August 4, 2017 No. 03-01-15 / 49971). This classifier was approved by the order of Rosstandart dated January 31, 2014 No. 14-st.
note
Individual entrepreneurs using PSN, STS, ESHN or UTII (except for those that sell excisable goods) may not indicate the name of the goods (work, services) and their quantity on the cash receipt and BSO until February 1, 2021 (paragraph 17 of article 7 federal law dated July 3, 2016 No. 290-FZ, letter of the Ministry of Finance of Russia dated June 9, 2017 No. 03-01-15 / 36249).
But the rest of the sellers reflect in the cash receipt (BSO) the name of all goods sold, regardless of their quantity (letter of the Federal Tax Service of Russia dated February 22, 2017 No. ED-4-20 / [email protected]).
This is due to the fact that the Law of February 7, 1992 No. 2300-1 “On Protection of Consumer Rights” obliges the seller to provide the buyer with all the necessary and reliable information about the goods, works and services sold.
Additional check details
Order dated March 21, 2017 No. ММВ-7-20/ [email protected] The Federal Tax Service approved additional details and formats of cash documents. In addition to the traditional details, online cash receipts indicate:
- fiscal document number;
- fiscal sign of the document;
- shift number;
- serial number for the shift;
- date, time and address of the settlement (the exact time of the region where the settlement was made must be indicated on the cash receipt (letter of the Ministry of Finance of Russia dated May 5, 2017 No. 03-01-15 / 28072));
- the taxation system that is used in the calculation, for example, if the commission agent issues a cash receipt to the buyer when selling goods, then it indicates the taxation system of the commission agent (letter of the Ministry of Finance of Russia dated October 11, 2017 No. 03-01-15 / 66398);
- calculation attribute:
Receipt of money from the buyer (client) - income;
- return to the buyer (client) of funds received from him - return of income;
- issuance of money to the buyer (client) - expense;
- receipt of money from the buyer (client), issued to him, - return of expenses;
- the amount of the calculation with a separate indication of the rates and amounts of VAT at these rates. The exception is non-payers of VAT or payers selling goods that are not subject to VAT;
- form of payment (cash or electronic means of payment);
- the position and surname of the cashier who issued the cash receipt or BSO and issued it to the buyer (with the exception of payments on the Internet);
- the address of the site on the Internet where you can check the authenticity of the check;
- phone number or e-mail address of the buyer, if he asked to send him a check in electronic form, or the Internet address where you can get such a check;
- e-mail address of the sender of the cash receipt (SRF) in electronic form, if the cash receipt (SRF) was transferred to the buyer in electronic form.
By the way, the Federal Tax Service explained that if in point of sale there is a system of discounts using bonus points that reduce the price of the goods sold, the price and cost of the goods on the cash receipt are indicated taking into account the discount (letter of the Federal Tax Service of Russia dated September 26, 2017 No. ED-3-20 / [email protected]).
How to check the legality of the purchase
A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.
To do this, you need to install on your smartphone or tablet special mobile app, available for download on the official website of the online CCP. With its help, it is very easy to check a cash receipt for authenticity online: you just need to bring the QR code located in the center of the document to the video camera of your mobile device when the application is turned on. The screen will display information about the purchase, duplicating the information from the receipt.
Cash receipt for the return of goods
The buyer has the right to return the purchased goods to the seller and demand a refund of the money paid. A refund to the buyer is a settlement. Therefore, when returning to without fail CCT must be applied. Moreover, the seller must break through the cashier's check, regardless of at what point the buyer took his money - on the day of purchase or later (letter of the Ministry of Finance of Russia dated May 12, 2017 No. 03-01-15 / 28914).
According to the rules of the Law on CCP, a cash receipt must have a sign of settlement (clause 1, article 4.7 of the Law on CCP). It can be a purchase, return or correction. For example, if the buyer returns the goods, the seller must issue him a cash receipt or BSO with the sign "return to the buyer (client) of funds received from him - return of income."
The cashier cannot simply cancel an operation that has already been completed, which has gone to the fiscal accumulator and the operator of fiscal data. He must definitely return the purchase and break through the correction check.
In addition, the seller needs to ensure the transfer of data on a broken return check to the Federal Tax Service through the fiscal data operator.
Therefore, if the buyer returns the goods, the seller must issue him a cash receipt or BSO with the sign "return to the buyer (client) of the funds received from him - return of income." Such a cash receipt is generated on its cash register by the very organization (IP) that accepted money from the buyer when selling goods (letter of the Ministry of Finance of Russia dated March 1, 2017 No. 03-01-15 / 11622). All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (clause 8, article 4.7 of Law No. 54-FZ).
Recall that before the changes made to the Law on Cash Registers by the Federal Law of July 3, 2016 No. 290-FZ, the cashier punched a “refundable” check only if the client bought and returned the goods on the same day.
If the purchase and return took place on different days, the seller gave out money not from the cash drawer, but through the main cash desk of the organization. Therefore, instead of a check, he wrote out an expense cash warrant to the buyer.
Please note: online cash desks do not cancel strict reporting forms. However, from July 1, 2018, it is necessary to form a BSO not in a typographical way, but only through cash registers(Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).
