New sample cash receipt. Requirements for an online cash register receipt - what the new receipt looks like

When paying for a purchase (work, service), a check is punched out, which is handed over to the client on paper or in electronic form. Check online cash register s (hereinafter referred to as PSC) - confirmation of the completed payment. In this article we will talk about the requirements for an online cash register receipt and consider the rules for issuing it.

Rules for issuing a check at an online cash register

Legal regulation regarding work with online cash register checks is carried out by:

• Federal Law No. 54, Art. 4.7., clause 1 (key requirements for the content of PSC);
• Federal Law No. 290 (procedure for using cash register systems for payments in cash and through payment cards).

Each payment transaction must be displayed separately, on a separate receipt. CSC breaks when returning cash when the buyer refuses to purchase (work, service). Receipts are also issued when paying for a lottery, conducting gambling, in case of payment of winnings on them.

Online check and BSO details

Federal Law No. 54 obliges owners of online cash registers to correctly configure 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 the check.

All data in the PSC must be entered correctly. Thus, the name of the product must match the marking so that it can be unambiguously authenticated and recognized. It is noteworthy that a strict reporting form (SRF), which also performs the function of confirming payment, can replace a cash receipt when paying for work and services. BSOs are printed in a printing house and formed on the basis of a cash register. In fact, such a form is a type of PSC; they have identical requirements.

In particular, the BSO must include the series and circulation number, taxpayer data, location, name of the service, and signature of the issuing person. BSO is used in settlements with the population.

Basic requirements for a paper check

The cashier punches a cash receipt when the client makes a payment for a 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 the same rules. A paper check is generated in the same way as its electronic sample:

1. The client pays in cash or by card.
2. The online cash register generates a receipt with the appropriate attributes.
3. A paper version of the CSC is printed.
4. Information about the completed transaction is recorded on fiscal media.
5. Confirmation with fiscal data.
6. Processing the PSC and transferring it to the OFD.
7. Confirmation of the receipt of the receipt by the official registration document.
8. Processing of received OFD data and forwarding them to tax authorities.

When carrying out return transactions (when the PSC indicates an erroneously inflated amount of revenue), a check is generated with the attribute “receipt return”.

Methods of sending an online cash register receipt to a client: advantages and disadvantages

Federal Law No. 54 obliges owners of online cash registers to forward checks to customers immediately. A delay of 5 minutes is considered a violation. A monthly downtime of the cash register, during which checks are not processed or sent at all, leads to its automatic blocking. To restore operation after this, you will need to re-register the cash register.

An electronic version of the PSC is sent to the buyer at the time of purchase. If the payment is made by one command, then the check is generated immediately, if the payment is made in two stages, then at the moment the operation is confirmed. You can check the operation of the online cash register and receipt generation in test mode.

Checking and controlling the online cash register receipt

The Tax Service has developed and introduced a special mobile application, which allows verification of PSCs by the Federal Tax Service. The application accepts and stores an electronic version of the check. With its help, you can find out whether the PSC was sent to the tax authorities or not. You can do this in one of the following ways:

1. Automatic: read QR code.
2. Manually: enter the fiscal data of the PSC (No., amount, fiscal sign of the online cash register receipt, date, time, type of transaction performed).

As a result, a duplicate of the information about the completed purchase (paid service, work) that is on the original receipt will appear. In this way, the absence, presence, or inconsistencies of information are clarified, the legality of the seller’s work, and the presence of violations are revealed.

Common errors in online cash register receipts and principles for correcting them

In addition to electronic and paper cash receipt Entrepreneurs and owners of online cash registers often use correction checks 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 of the amount of revenue. For example, the check contains an underestimated amount, which actually indicates unaccounted revenue. Any mistake made must be corrected immediately and before the end of the shift.

A corrective check is generated at the initiative of the cashier when an underestimated amount is detected, or by order of the tax office when unaccounted revenue is identified. It contains all the same information, only the amount is adjusted and must ultimately correspond to the amount of payment for the purchase. The name of the product and the buyer’s contacts (phone number, e-mail) are not written on the corrective receipt.

If you forgot to punch the CSC, then this is how you can solve the problem. First, the error is corrected, i.e. the amount of unaccounted revenue for the current day is broken down, then a statement is written to the tax authorities, informing them of the violation. From July 15, 2016, such “declared violators” are exempt from administrative liability.

Features of working with an online cash register and issuing a check for PSN / UTII / UST / USN / OSNO

Entrepreneurs who use (combine) PSN / UTII / Unified Agricultural Tax / Simplified Taxation System / OSNO are required to switch to an online cash register in accordance with the uniform requirements of Federal Law No. 54. Accordingly, when using such cash registers in work, regardless of the taxation system, the entrepreneur is obliged to issue PSCs, guided by the general rules.

In situations where cash registers are not used, BSOs, etc. are still issued. according to the old rules, without their subsequent transmission of the OFD via the Internet.

Example 1. Contents of an online check for an individual entrepreneur working on a patent

Entrepreneur L.P. Primary is engaged in shoe repair. In accordance with legal requirements, the private enterprise is obliged to switch to an online cash register before July 1, 2018. Using a cash register, L.P. Approximate is obliged to issue standard checks (paper or electronic) to clients upon payment. The private enterprise has the right not to indicate certain details (name and quantity of products, services, works) to the PSC until 02/01/2021.

Answers to frequently asked questions

Question No. 1. Is the absence of 1-2 required details on a check considered a violation?

If tax authorities discover that an organization (PE) has issued a PSC without the necessary details, then it may be declared invalid (Federal Law No. 54, Article 4.7). Guilty officials face a fine (1.5 - 3000 rubles). The individual and the organization can be fined from 5 to 10,000 rubles.

Question No. 2. What is indicated in the PSC when paying for taxi services in the “place of payment” section?

Name (or address) of the organization, taxi number.

Question No. 3. If self employed works in a remote area, far from communication networks, is it possible for him not to provide a receipt to the buyer?

The electronic version may not be issued if the area where it operates is on the list of territories located far from communication networks, which is approved by 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 a paper version of the PSC to the client (Federal Law No. 54, Art. 1.2, Clause 2). In such cases, the seller has the right to use the cash register in a special mode, without sending an electronic receipt to the OFD and tax authorities.

Question No. 4. How to recover a lost paper check?

You can make a duplicate from the seller. It is expected that soon the buyer will be able to do this independently through a special service on the Federal Tax Service website (go to the website, find the check and print it out).

Question No. 5. How equivalent is a paper cash receipt (and one printed independently from the Internet) to an electronic one?

Their meaning, role, weight are the same, provided that the printed version (paper) is fully consistent and identical to the electronic one.

Question No. 6. What liability is provided for a legal entity if it did not issue any check to the client at all?

A warning or a fine of up to 10 thousand rubles. (Administrative Code, Article 14.5, paragraph 6).

When introducing online cash registers, the 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 at 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, of course, have something in common. They all contain some mandatory details. Today there are not many of these mandatory details. But with the introduction of online cash registers, the receipt will be more informative.

Let's see what Article 4.7 provides. Law No. 54-FZ as mandatory details. From February 1, 2017, a cash receipt must include the following information:

* This information may not be indicated on the receipt 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, which will be issued by sellers and service providers themselves. If payment is accepted by payment agents and subagents (intermediaries), then the checks must contain additional details: the amount of the agent’s remuneration, as well as the telephone numbers of the agent, the payment acceptance operator and the supplier. But you don’t have to specify the VAT rate.

, The procedure for generating and issuing cash receipts has changed slightly when selling goods or providing services. Such changes also affected the required details that such a document should contain.

Both individuals and legal entities must have information regarding check requirements, since failure to comply with legal requirements may result in bringing to justice, which, in turn, may entail the imposition of a certain amount of fine.

On the other hand, every client or buyer now has the opportunity to verify the correctness of the data provided in such a document if desired or necessary.

Federal Law No. 54

In accordance with Federal Law No. 54, starting from July of this year, the majority of businessmen and individual entrepreneurs using cash register machines in the course of their activities switched to using new equipment - online cash registers. The main innovation, which is already actively used, is that all transactions performed using an Internet connection are transferred to the server of the Federal Tax Service.

Previously, all information about cash and non-cash payments was saved exclusively at the cash register, his fiscal memory, and if there was a need to verify any data, tax officials had to go directly to the location of the point of sale or provision of a service.

Currently, regulatory authorities at any time, almost online, have the opportunity to access such information. In addition, the list of details of the updated check allows the ordinary client-buyer to check the data, who for one reason or another wants to verify the data or verify its validity.

It is worth noting that such changes did not affect all types of activities - the same Federal Law established certain exceptions regarding retail outlets without a stable Internet connection due to their remoteness from settlements. They also refer to some entrepreneurs involved in the sale of tank drinks, ice cream and lemonade at kiosks, newspapers and magazines.

In accordance with the new requirements, checks are generated and issued as follows:

Thus, the check is generated in two forms - electronic and paper. The main feature of both forms of such documents is that the information contained in them must be completely identical.

Mandatory information and requirements

The main requirements for new checks are the presence of the following details:

1. The name of the point of sale of goods or services - the name of the individual entrepreneur or LLC is indicated.
2. The name of the document itself, in this case a cash receipt.
3. Sign of the operation performed regarding the subject entrepreneurial activity– this will be the receipt of funds or their return.
4. The nomenclature of the product or service in relation to which the operation was performed.
5. The number of units of goods that were sold or returned to the outlet.
6. Tax rate (it can be 18, 10 or 0%).
7. The allocated tax amount.
8. The total amount of the transaction performed – all funds for the purchase are summed up.
9. Information about which taxation system the individual is in. or legal person (seller of the goods).
10. The total amount for the payments made (separately in cash and in non-cash form).
11. The total VAT amount on the check.
12. Details of the cashier or other official, which released the goods and accepted cash from the client.
13. Cashier shift number.
14. Tax number of the organization that sold the goods to the buyer.
15. Serial number of the device.
16. Company name.
17. Address of the retail outlet.
18. Check number and date of its generation.
19. Number cash register, assigned upon its registration.
20. Serial number.
21. Receipt number, a sign of information (fiscal) and a special QR code, which is designed to be able to check receipts.

How can customers check their receipt? Such a desire may be due to various reasons, and the client does not have to write any special statements or explain the reason for such a desire to perform such an action.

You can check the receipt using the mobile application, which is located on the website of the Federal Tax Service Russian Federation nalog.ru – "Checking a cash receipt". In addition to direct verification, such a service allows you to accept receipts for purchases made and their further storage in exclusively electronic form.

After the user logs into such a mobile application for the first time, he must go through the personalization process And fill out your personal business card . This action is performed for the further convenience of the seller - with further use, you can very quickly open it and, after presenting the barcode to the cashier, receive a receipt, without even specifying any personal data.

In addition, if necessary, to receive a document, you can use the assigned subscriber number - it can be a mobile number or a pre-specified email address of a retail outlet client.

Penalties

In progress cash transactions and the generation of checks both electronically and in paper form, various situations may arise when, due to negligence or intentionally, incorrect data is contained, their complete list does not meet the existing requirements.

Such facts may arise due to failures in the program, incorrectly entered data, or deliberate attempts to hide part of the available income.

In the event that any such facts are revealed, then individuals and legal entities, as well as those who are in responsible positions and through whose fault such an action was committed, faces administrative liability.

In particular, the amount of such a fine can be expressed in accordance with paragraph 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation and determined following sizes:

1. For individuals or individual positions– from 1500 to 3000 rubles.
2. For legal entities – the minimum fine is 5,000 rubles, the maximum is 10,000 rubles.

A separate option for such a violation is the failure to issue a receipt to the buyer - in this case, the amount of the fine can reach 2,000 rubles.

Details of 54-FZ are presented below.

Federal Law No. 54 “On the use of cash register systems when making payments in the Russian Federation” establishes the obligation for business entities to switch to online cash registers of a new type. Having worked without cash registers or using regular cash registers for the past ten years, it is difficult for businessmen to immediately understand the legal requirements. In addition to the issues of choosing the type and appropriate model of an online cash register, changes affected the order of customer service. In previous years, the paper check given to customers contained seven elements, with the remaining fields filled in by the cashier as needed. After 07/01/2018, the required details for an online cash register receipt contain 25 points. Of these, 18 values ​​are new. Selected species Individual entrepreneurs working in retail, providing services to the public and in the catering sector received a deferment for the implementation of these standards until 07/01/2019.

Where to buy an online cash register

Important! Compliance with legislation regarding the form of online cash register receipt details has great value. For failure to comply with these requirements, a fine of 2,000 rubles for individual entrepreneurs and 10,000 rubles for legal entities and organizations is imposed, established by the Code on administrative offenses RF.

Types of checks

Unlike the previous edition, the law provides for two types of checks: paper and electronic. The issuance of an electronic document became possible after the introduction of modern cash registers with an Internet connection for payments. The issue of receiving the type of check is decided by the buyer. By default, the cashier must punch a regular paper check with twenty-five required items. An example of a paper check is a regular receipt with a width of 40 to 55 millimeters. The length of the receipt depends on the number of goods sold or services provided. However, the client has the right to demand the issuance electronic form check. In this case, the check is sent to the buyer by email or via SMS to the number mobile phone. In order not to be distracted by figuring out the form of the check, large retail chains special cards are put into circulation, upon receipt of which the necessary details for an electronic check are entered. Entrepreneurs working using vending are exempt from this procedure, which is carried out for them by an automatic device, which can be seen when replenishing their account with mobile services or paying utility bills.

Required check details for online cash register in 2018

The requirements for the form and details of the new cash register receipt are set out in Art. 4.7 54-FZ, 290-FZ and include the following points:

1. Name or type of document - cash receipt, form strict reporting, shift closure report and others.
2. Serial number of the check. It is indicated next to the name and cannot be repeated. Each trading operation takes place using a new number.
3. Date and time of purchase. The online cash register records the exact time of the transaction. For this purpose, a clock is built into the device.
4. The quantity of goods supplied or the name of the service provided.
5. The cost of goods sold or services provided. The cashier receives this information by punching the barcode of the product with a special scanner or by manually entering the service code.
6. Total purchase amount. Provided automatically by the system.
7. Tax amount. The types of taxes applicable when carrying out a trade operation are indicated.
8. Value added tax amount. The program summarizes the amount of VAT for the entire product.
9. Calculation form. This column indicates the method of payment by the client - cash or non-cash. For some types of services, it is possible to accept payments by electronic money - Webmoney or Qivi.
10. Client email and mobile phone number. An electronic check is sent to these details.
11. Sign of settlement. This element should be distinguished from the "document type". This column indicates the expense, receipt, return of expense and return of receipt. Each of these operations is performed by separate keys of the calculation device. If the cashier performs an incorrect operation, he must correct the error. Therefore, before issuing a cash document, it is necessary to issue a correction check with an attachment memo with an explanation of the situation. In accordance with current legislation, a correction check must contain similar data as a regular document, except email addresses client and sender.

Important! If an error is noticed during the purchase of an item, the cashier performs the function of “returning the item.”

The above information about what should be in the online cash register receipt is received through the software of the cash register equipment.

12. Name of specific goods and services provided. A list of products sold individually is compiled.
13. Cost per product sold or service provided. The exact price for which the product was purchased is indicated.
14. VAT rate. The VAT rate for each product is fixed. On at the moment it is equal to 0, 10 and 18% depending on the product.
15. Full name the person who carried out the trading operation, position.

These items are entered into the check through the commodity accounting system.

16. Serial number of the CCP. This number is recorded on the online cash register itself and is set when the device is put into operation.
17. Legal details of an individual entrepreneur or organization that sells goods or provides services. The TIN must be indicated.
18. The number of the shift that is breaking the check.
19. Seller taxation system.

Important! The legislation provides for the right of individual individual entrepreneurs who operate on a simplified taxation system, a single tax on imputed income, patent system or the unified agricultural tax, do not record the name and quantity of goods sold and services provided on a paper receipt.

20. The website address of the authorized body that verifies the legality of settlement transactions - the Federal Tax Service (www.nalog.ru).
21. Registration number of the cash register, which is assigned in tax office.
22. Fiscal document number. Determines under what number the check is processed in the fiscal drive.
23. Serial number of the fiscal drive. Information about transactions performed is recorded on fiscal drives, which are registered with the tax office for a period of 13 to 36 months. Fiscal storage information is sent to the fiscal data operator and then to the tax authorities.
24. Fiscal sign of the document. At the bottom of the check is written the column “FPD”. Verifies the information with these numbers fiscal storage before forwarding fiscal data to the competent authorities.
25. QR code. The image at the end of the receipt contains electronic details of the sales receipt. By attaching the receipt to the smartphone screen, the client receives necessary information about the completed trading operation.

These details of the new check are sent directly to the online cashier.

Important! Mandatory details on the cash register receipt must be printed on high-quality cash register tape and not be erased for six months.

Optional details of the online cash register receipt

In addition to the mandatory details of an online cash register receipt, entrepreneurs on their own initiative can set additional or optional details.

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In case the client wishes to receive electronic copy paper check, the cashier asks for his personal data and enters them into the database software cash register. In the “buyer’s address” column, enter the client’s e-mail address, and in the “sender’s address” line, indicate the seller’s e-mail - individual entrepreneur or legal entity.

It is also possible to indicate on the check advertising information seller, promotions and discounts applicable when purchasing goods. It is recommended to post on cash document company logo. According to experts, this has a positive effect on the organization’s brand awareness and customer attitudes.

A businessman has the right to write down on a paper check various greetings addressed to clients such as “Welcome!” or “Good afternoon!”, “Thank you for your purchase!” or “See you soon!”

Entry into force Federal Law– 54 about application cash registers made it possible to systematize the work of business entities by introducing online cash registers into trade operations. The next step to optimize turnover and record goods sold and services provided was to indicate the required details in the cash receipt. 25 points, which are recorded in the cash document, allow you to obtain complete information about the purchase and sale process or the services provided. Digitalization of small, medium and big business in Russia has a positive effect on the output domestic economy from the shadows and promotes production growth by securing online cash registers on retail outlets countries.

With the introduction of a new type of cash register – online cash registers – many questions arose. The main ones relate to the checks that the machine will issue. The process takes place online, and each buyer can receive a receipt confirming the purchase via email or mobile phone. So, what requirements for an online cash register receipt must be strictly followed in 2018 - read on.

Issue rules

The procedure for conducting cash transactions has undergone changes with the introduction of Law No. 290-FZ, which strictly regulates the requirements for new cash registers and forms accompanying trading operations.

According to the rules that have come into force, a cash receipt is issued when carrying out the following operations:

• Receiving funds from the client in cash or non-cash form for services, work performed, products.
• Acceptance of funds when selling lotteries, payment of amounts when winning in ongoing draws.
• Payment of funds by the customer to the subject of the services (goods) provided.
• Refund of funds in case of refusal (return) of goods by the buyer to the seller.
• Operations in the process of gambling, accepting bets, receiving winnings.

The payment made is confirmed by a check. The buyer can provide the cashier with an email address (mobile phone number) to forward the check. If the payment was made and the buyer received a paper check, redirection electronic version no receipt required.

Supporting document

New types of cash registers obligated entrepreneurs to familiarize themselves with the introduced requirements for checks issued by online cash registers (Law No. 54-FZ, Article 4.7). What should be indicated on the receipt when conducting a trade transaction, and what does it look like? There is no strict unified form for these forms, but there are mandatory details that must be present on each check. Complete information about all details is provided, plus additional new ones:

• Name of the issued document.
• Serial number (changeable numbering).
• Date and time of the operation.
• Calculation location ( actual address object, website address when purchasing online); for example, when paying for taxi services, the address of the company or the name and number of the car is provided.
• Information about the seller (company name, TIN).
• Sign of completed settlement (receipt, expense, return transactions).
• Product data (product name, cost, tax rate, quantity of products, amount).
• Form of payment (cash, card).
• Information about the person who issued the check (position, surname). When purchasing online and through automatic devices, this information is not recorded.
• Information about the cash register (registration and serial number, fiscal characteristics, address of the fiscal services operator).
• Control information (shift number, mark on transfer of data to the fiscal operator).
• Additional data (product nomenclature established by the Government of the Russian Federation, other details).

There is also information that may not be indicated given the remoteness of the object’s location from communication networks. The list is approved by federal authorities. The list includes:

• Client information ( e-mail, phone number where the check is sent).
• Website address where you can view (print) the receipt yourself.
• Email of the sender of the document.

A sample of an online cash register receipt can be seen.

Conclusion

To verify the correctness of the details and the legality of the data, there is an online check of electronic receipts. There is a special application on Google Play that every Internet user can download. Information can be entered manually or using the QR code from the cash receipt field for automatic verification.