Should the LLC organization on the simplified tax system (STS) revenues minus expenses, selling wholesale of sausage products, from 01.07.17 indicate the name of goods, price, quantity, cost (requirement 54-FZ, clause 4.7) on the cashier's receipt or until 01.02.21 it is not necessary.

I did not find an unequivocal answer - in 290-FZ it is said about a deferral for entrepreneurs in special regimes, in other sources explaining the requirements of law 54-FZ it is written that for SMALL BUSINESSES (UTII, Patent, USN) it is allowed to use CCP without taking into account the range of goods until 01.02 .21. And if you still have to, then is it necessary to print the nomenclature on the check in accordance with the items of the delivery note, or is it enough to indicate in general terms, say, "Sausages" and the amount? Is there somewhere an explanation of how to proceed if the invoice is paid in part, and it is simply impossible to match certain positions of the invoice for the exact amount of payment, or an advance payment is made for applications that will be formed a few days after payment, and at the time of depositing money at the cashier it is not known what exactly will be included in these applications?

Yes, it should.

The name of goods, works or services and their quantity is a mandatory check requisite.

clause 17 of clause 1 of article 4.7 of the Law of May 22, 2003 No. 54-FZ.

It is safer to write the name as determined by the manufacturer. It must comply with the standards of the Russian Federation and classifiers of technical and economic information. Online-KKT can be connected to a computer or written into its memory the necessary data on the code or barcode of the product, work or service.

That is, it is impossible to specify generally "Sausages".

When you receive an advance, indicate the price of the goods and the amount of the prepayment on the check. Indicate the difference between them as postpaid. Do not indicate the name and quantity.

The attribute "sign of the method of payment" depends on whether it is possible to determine the service for which the advance payment was made or not. If so, put the sign - partial advance payment until the transfer of the subject of the calculation. If it is impossible to determine what the prepayment is for, then indicate the "sign of the method of calculation" - an advance. The formats of fiscal documents and details that will make it possible to determine the attribute of settlements for prepayments, advances and loans have not yet been approved. This follows from the private explanations of the employees of the Federal Tax Service of Russia.

Elena Popova,

Is it necessary to punch a cash register receipt, receiving advances from buyers for goods (works, services) in cash

Yes need. Except for those situations, of course, when the CCP may not be used at all.

As a rule, when making payments in cash for goods (works, services), it is mandatory to use CRE. It is possible to refuse CCP only in strictly established cases. They are given in the Law of May 22, 2003 No. 54-FZ and Article 7 of the Law of July 3, 2016 No. 290-FZ.

If you received an advance payment for an activity for which it is not necessary to apply the CCP, and all the necessary conditions, then it is not necessary to issue a cashier's check. In all other cases, use CCP. This follows from paragraph 1 of Article 1.2 of the Law of May 22, 2003 No. 54-FZ. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated December 8, 2005 No. 03-01-20 / 5-231 and the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 21, 2006 No. 13854/05.

When you receive an advance, indicate the price of the goods and the amount of the prepayment on the check. Indicate the difference between them as postpaid. The attribute "sign of the method of payment" depends on whether it is possible to determine the service for which the advance payment was made or not. If so, put the sign - partial advance payment until the transfer of the subject of the calculation. If it is impossible to determine what the prepayment is for, then indicate the "sign of the method of calculation" - an advance. The formats of fiscal documents and details that will make it possible to determine the attribute of settlements for prepayments, advances and loans have not yet been approved. This follows from the letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20 / 21345 and private explanations of the employees of the Federal Tax Service of Russia. *

Federal Law of 03.07.2016 No. 290-FZ "On Amendments to the Federal Law" On the Application of Control and cash registers when making cash settlements and (or) settlements using payment cards "and certain legislative acts Russian Federation»

17. For individual entrepreneurs who are taxpayers who apply the patent taxation system and the simplified taxation system, as well as individual entrepreneurs who apply the taxation system for agricultural producers, the taxation system in the form of a single tax on imputed income for certain types activities * in the implementation of types entrepreneurial activity established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, with the exception of individual entrepreneurs engaged in the sale of excisable goods, paragraph nine of paragraph 1 of Article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash payments and (or) settlements using electronic means of payment "(as amended by this Federal law) in relation to the indication on the cashier's check and form strict accountability names of goods (works, services) and their quantity is applied from February 1, 2021. *

Federal Law of 22.05.2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means payment "

Article 4.7. Requirements for a cash register receipt and a strict reporting form

1. A cash register receipt and a strict reporting form contain, with the exception of cases established by this Federal Law, the following mandatory details: *
Title of the document;
serial number for the shift;
date, time and place (address) of the settlement (when calculating in buildings and premises - the address of the building and premises with a postal code, when calculating in vehicles - the name and number vehicle, organization address or registration address individual entrepreneur, when calculating on the Internet - the address of the user's site);
the name of the user organization or the surname, name, patronymic (if any) of the individual entrepreneur - user;
user taxpayer identification number;
the taxation system used in the calculation;
settlement sign (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him - return of the receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return consumption);
the name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payments, their quantity, unit price taking into account discounts and margins, cost including discounts and margins, indicating the rate of value added tax ( except for the cases of settlements by users who are not value-added taxpayers or exempt from the duties of a value-added taxpayer, as well as settlements for goods, works, services that are not subject to taxation (exempt from taxation) by value-added tax); *

Urgent consultations on working with online cash registers

How to write the name of a product on a receipt

- We use online cash registers in our work. The obligatory requisite of the check, which is punched by new devices, is the name of the goods. How to spell the name correctly?

- It is safer to write the name that the manufacturer has determined. Article 4.7 of Law No. 54-FZ lists the required details cashier's check... Among them there is the name of the product, that is, the name that allows you to distinguish the product from any other. It must comply with the standards of the Russian Federation and classifiers of technical and economic information. And if the goods are imported - international or national standards. *

From the situation

Elena Popova, state advisor tax service RF rank I

Does the organization have to indicate on a simplified form in the online check the name of goods, works or services and their quantity

Yes, it should. The name of goods, works or services and their quantity is a mandatory check requisite.

Relaxation only for entrepreneurs in special regimes. Until February 1, 2021, they may not indicate in the check the name of goods, works or services and their quantity, if they do not trade excisable goods. This follows from paragraph 17 of Article 7 of the Law of July 3, 2016 No. 290-FZ and paragraph 1 of Article 4.7 of the Law of 22 May 2003 No. 54-FZ. *

In practice, an online CCP can be connected to a computer or written into its memory the necessary data on the code or barcode of the product, work or service.

Vladislav Volkov answers,

Deputy Head of the Directorate of Taxation of Income of Individuals and Administration of Insurance Premiums of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated on insurance premiums. The inspectors will apply this control ratio from the reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendation. "

• Download forms

With the update of the text of the law "On the application of CCP ..." dated 05/22/2003 No. 54-FZ, which established a new model of cash registers capable of transmitting data entered into them via the Internet to the tax service, the requirements for mandatory details of cash register receipts and SRF created by these devices were also updated (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 Federal Tax Service Inspectorate in the online mode, under certain conditions (work in hard-to-reach areas, which makes it possible not to use the online mode of transferring data to the tax authority) may be absent in the primary document of the cash desk (clause 2 of article 4.6 of the 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 data on VAT in the check or SRF.

Among the mandatory ones, there is also such a requisite as the name of a product, work, service, payment or payment. That is, any cash register of a new sample must generate a check (SRF) containing an indication of what the seller received cash for. This significantly distinguishes it from cash registers equipped with EKLZ, a number of models of which issued checks without such information. Failure to specify this requisite is possible only in some situations.

The name of the sold item (including in the text of Law No. 54-FZ) is inextricably linked to such concepts as:

• its quantity, which requires the definition of the unit in which the goods will be measured;
• unit price and associated discounts, mark-ups and the applicable VAT rate (if the seller is the payer of this tax).

Obviously, they will create variants of the nomenclature of the goods included in its general list.

Another obligatory requisite of a cash register receipt may be the commodity nomenclature code, if this code and the obligatory use of it are established by the Government of the Russian Federation (clause 5 of article 4.6 of Law No. 54-FZ). This testifies to the possibility of creating a unified product directory at the state level. So far, there is no such reference book, and each seller can develop his own register of nomenclature for use at the cash desk.

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 checkout begins to be used. Since there will be no other cash registers in circulation from 01.07.2019, the name of the goods must be present in all receipts and SRF. There are only a few exceptions:

• for services in respect of which at the time of payment it is impossible to determine their composition and volume (clause 1 of article 4.6 of Law No. 54-FZ);
• Individual entrepreneurs working on a patent, USN, Unified agricultural tax or UTII (except for those who sell excisable goods) are allowed not to indicate in the check (SRF) the name of the goods (works, services) and their number (clause 17 of 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 an item directory in online cash registers

Any mandatory requirements to the definition of the goods reflected in the check (SRF), neither the law No. 54-FZ, nor any other normative document do not install. That is, how exactly and in volume how much detailed information the name of the product should be formulated in the nomenclature reference book, the taxpayer will have to decide on his own. Of course, the conclusion suggests itself that this name should unambiguously determine which particular product (work, service) is referred to in the document generated by the cashier. When choosing it, you can be guided, for example:

• the all-Russian classifier of products by type economic activity OK 034-2014 (CPA 2008), approved by 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, adopted by the decision of the Commission of the Customs Union dated 09.12.2011 No. 881.

The most convenient seems to be the combination of nomenclature reference books used in the accounting program and in the online cash register, which is usually implemented in large shopping facilities... An accounting guide, as a rule, contains all the information that is necessary to determine a specific product:

• his name;
• unit of measure of quantity;
• unit price;
• current discounts and markups;
• the VAT rate applied on the sale.

For payments for which at the time of acceptance of money it is not possible to determine the specific name of the sold, which may occur when an advance or prepayment is made, the general name of this payment (advance, prepayment) will be indicated with reference to a specific number of the contract or order.

Simplified versions of directories can have offline online cash registers that do not have enough memory and are not tied to a computer.

Outcomes

With the introduction of online cash registers into the mandatory use, the requirements for the composition of the details reflected in primary documents created by these cash desks. In particular, the name of the product and related information about the unit of measurement of its quantity, price, discounts, margins, 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 sold service may be absent in the check. For individual entrepreneurs working in special modes, it is possible not to indicate the name of the goods in the check (SRF) until 02/01/2021. Legislatively, no requirements for the name of the product, which will be reflected in the cash register receipt or SRF, have not been established. Therefore, the taxpayer develops the nomenclature reference book for online cash registers independently. It is possible to link it to the stock list used in the accounting program.

From mid-July 2016, the main changes made to the procedure for using cash registers came into force. Federal Law of 03.07.2016 No. 290-FZ provides for a phased transition of organizations and entrepreneurs to the use of online cash registers - KKT with Internet access. On September 22, 1C: Lectures hosted a lecture on new online cash registers, during which representatives of the Federal Tax Service of Russia and 1C experts spoke (for more details see in 1C: ITS We offer you the answers A.A. Sorokin, head of management department operational control Federal Tax Service of Russia, to questions related to regulation and the procedure for switching to online cash register equipment, including with innovations in the use of cash register receipts, strict reporting forms (SRF), requirements for fiscal accumulators.

In our company, only the amount is transferred to the check. Do I need to redo the cash register program?

Yes, it will be necessary to revise the program. Work with manufacturers of CCP has been going on for a long time. The programs for ensuring the work of the CCP should also be revised.

What technique should be used to print strict reporting forms?

Forms of strict accountability must be printed using automated system for BSO. This automated system itself is also a CCP. In this case, the name of the document issued to the buyer, in this case, will be - "Form of strict reporting".

On the this moment on the website of the tax service, those models are presented that are already included in the register of the cash register. The specified register also contains information about the possibility of using cash registers only as an automated system for strict reporting forms.

How long is the fiscal accumulator valid?

The requirements for the fiscal drive are set out in new article 4.1 of Federal Law No. 54-FZ. The validity period is at least 36 months from the date of registration of the cash register with the tax authorities is established for those who provide services, apply the simplified tax system, unified taxation system, patent taxation system, UTII, and transmit data to the Federal Tax Service. Organizations and individual entrepreneurs that trade in excisable goods do not fall under this norm.

A validity period of at least 13 months is established for those who, for example, combine the listed tax regimes with the general taxation system; if the activity is of a temporary (seasonal) nature, or if the cash desks work offline, that is, the data is not transferred to the Federal Tax Service.

Can fiscal data operators register after 01.07.2017? How many of them will there be?

These organizations are not registered, but receive permission from the Federal Tax Service to process fiscal data. You can become an operator today, you need to submit an application to the Federal Tax Service of Russia with the attachment of appropriate copies of documents, as well as comply with the requirements of Article 4.5 of Federal Law No. 54-FZ.

Today, about 2.5 million units of CCP are registered in Russia. If we talk about "live" technology, then about 1-1.5 million. This amount of information will need to be processed by the operator of fiscal data. Accordingly, his software should be able to process such volumes of data in 24x7 mode.

Will the procedure for deregistering the cash register be simplified?

Here it is necessary to separate the cash desks operating according to the old and the new order. Cash desks registered before 02/01/2017 will be deregistered as they were previously (according to the old procedure) until 07/01/2017 (clause 3 of article 7 of Law No. 290-FZ). That is, you will need to take readings from the fiscal memory, fill out forms, come to the tax authority, submit an application, and receive a card with a mark on the withdrawal.

In the new order, everything is simpler - you can use the KKT account in the taxpayer's personal account on the FTS website. The procedure for registration, re-registration and deregistration of cash registers is described in the new article 4.2 of Law No. 54-FZ (as amended by Law No. 290-FZ)

The KKT account is built into the functionality of the personal account of the taxpayer of a legal entity and the personal account of the taxpayer of an individual entrepreneur. This is for convenience. The procedure for authorization in the personal account of a taxpayer of a legal entity and in the personal account of a taxpayer of an individual entrepreneur is described on the website of the Federal Tax Service of Russia.

Will the registration of taxpayer's cash registers be maintained directly with the Federal Tax Service?

Yes, it will. At the same time, it is additionally reported that Federal Law No. 54-FZ also provides for another method of registering CCP - through the CCP cabinet, which significantly reduces the time spent on registering CCP.

What if there is no list of poorly connected regions for offline registration yet?

Data transmission to the Federal Tax Service provides for the presence of a communication network. But not all localities have such a network. The Ministry of Communications and Mass Media of the Russian Federation determines the criteria by which the subjects of their regulation determine where the communication network is and where it is not. At the moment, the Ministry of Telecom and Mass Communications is developing a draft order. As a criterion that determines whether there is a connection or not, the population is indicated (at least 10 thousand people). This document is not yet approved, it is under discussion.

If the structure remains like this, then the subject will need to determine where he has no connection. After the approval of the Ministry of Telecom and Mass Communications of the document, by 01.02.2017 the regions must issue decrees in which localities there is no communication. Until 01.02.2017, voluntary connection to the fiscal data operator is provided. You can buy a cash register now, register it, but not connect it to the OFD.

If the checks are not submitted to the FDO, will the taxpayer be held liable?

The new version of Federal Law No. 54-FZ (clause 6 of article 1.2) clearly defines: the user is obliged to ensure the transfer of fiscal data to the tax authority through the operator. Until 02/01/2017, liability for violation of the procedure for the application of CRE in accordance with Federal Law No. 54-FZ (in new edition) is not provided.

Additionally, it is reported that if the check is not submitted, this information is displayed in the reports that the KKT generates. That is, the cashier will see that some of the checks have not gone to the OFD. If, from the moment of the formation of a fiscal attribute for a fiscal document, the operator's confirmation is not received within 30 days (the cash register will be in transfer mode), then the cash register is blocked.

When will the CCP be blocked - after 72 hours or after 30 days?

KKT works according to the parameters that are configured in it. And if there is no connection, all data is stored in the fiscal drive for 30 calendar days(Clause 4 of Art. 4.1 of Law No. 54-FZ as amended by Law No. 290-FZ). After 30 days, the CCP will be blocked.

What about reserve cash registers that work from time to time? Will they be blocked?

The procedure for the application of reserve CCPs is not provided for in Federal Law No. 54-FZ. At the same time, the following should be noted. If the organization has acquired a CCP and registered it, then this CCP generates a registration report. From this moment, if it is not sent to the Federal Tax Service, 30 calendar days begin to pass. But if this report was sent, then the CCP will not be blocked. Here you need to understand that another period is underway - the validity period of the fiscal feature key contained in the fiscal accumulator. It turns out that in the case of reserve cash registers it is more correct if you have enabled Personal Area KKT, and you can register the cashier at any time, just buy it, but not activate or register. She can stay for some time simply without registration. If necessary, you enter the office, register the equipment at the address where it needs to be installed.

How can information exchange be organized in the absence of the Internet?

The places where the Internet is not available are determined by the constituent entities of the Russian Federation. In such areas, the CCP is used, operating in a mode that does not provide for the transfer of fiscal data to the tax authorities in in electronic format through the fiscal data operator.

How should the electronic version of the check be issued to the buyer?

Federal Law No. 54-FZ provides for the transfer of an electronic check to the buyer to the address Email the buyer (client), if technically possible, or to a subscriber phone number (clause 1 of article 4.7 of Law No. 54-FZ as amended by Law No. 290-FZ). The buyer must declare that he wants to receive an electronic check in advance. If the check has already been generated, he has the opportunity to receive this check electronically through mobile app, which is being developed by the Federal Tax Service. This will allow you to receive receipts for details from paper. By the way, each check will have a QR code (clause 1 of article 4 of Law No. 54-FZ as amended by Law No. 290-FZ).

Is it obligatory to indicate the name of the goods in the check for each line, or can this amount be applied in its entirety to the entire check?

Requirements for a cash register receipt and a strict reporting form are set out in the new article 4.7 of Law No. 54-FZ (as amended by Law No. 290-FZ). The name of the product, its price including discounts and margins, quantity, cost including discounts and margins, VAT is indicated for each item. In this case, the check must also contain total cost calculation.

SP on UTII has separate subdivision point of sale. Should I have an online checkout and from what date?

In this case, the obligation to use the online cash register arises from 01.07.2018.

Is it possible for an online store to work with one CCP, while it will have several service points?

There is a rule that says that the CCP after registration with the tax authority is applied at the place of settlement with the buyer (Article 4.3 of Law No. 54-FZ (as amended by Law No. 290-FZ)). In this case, you need to have a cash register at each point.

When will the taxpayer's personal account be ready for registering a cash register?

The KKT account is integrated into the personal account of the legal entity taxpayer and the personal account of the individual entrepreneur taxpayer.

Is the type of check transaction transmitted through the fiscal data operator? Will payment codes be entered?

Everything that is reflected on the check is transferred to the tax authorities.

How to register a back-up checkout that moves between stores?

The concept of "reserve cash" is not provided for by Federal Law No. 54-FZ. Formally, this cash register will be registered with an indication of the specific address (place) of installation (use) of the CCP, and if the address (place) of installation (use) of the CCP is changed (for example, when installed in another store), the user will re-register the CCP through the CCP cabinet.

Or the second option - you do not register it in any way, and, if necessary, register it through the cabinet.

What to do if you cannot connect to the Internet using security mode?

On this issue, most likely, there will be an explanation of the Ministry of Finance of Russia. If the object is secure, then, most likely, the opportunity will be provided to connect autonomously. I think that the cash register will work here without data transfer.

What about portable cash registers? How to register cash desks with couriers?

If the courier receives the money, a cash register receipt must be issued. For such loose things, the registration of the cash desk will be established by legal address organization and with a note that the cash register operates in the trading mode.

What will be the consequences if the shift is opened, but not a single check has been struck?

There will be no consequences. The only limitation is that you must close your shift no later than 24 hours, and that's it. This is a technical limitation.

From what period should individual entrepreneurs who work on the simplified tax system, but according to strict reporting forms, use the technique of a new model?

If these are services, then from 01.07.2018.

When to apply new technique organizations engaged in agricultural and farming activities?

If this does not fall under the exceptions specified in Law No. 54-FZ - and this does not apply - they must apply online cash registers from 01.07.2017. In principle, such organizations had no exceptions in the old procedure for the use of CCPs.

What will be the transfer of the name of the goods to the Federal Tax Service?

Not yet available unified directory by the name of the goods, the goods will be transferred as they are reflected in the seller's accounting system. Unification has not yet been envisaged here.

Do we understand correctly that stores will be very dependent on ISPs? The Internet is now a fairly monopolized service. Internet addiction will allow companies to increase their fees for using the network. If this is insignificant for large players, then smaller retailers will be forced to increase prices. Have you predicted this development of events or will you limit providers in their appetites?

We can probably say that the company finds itself in exactly the same dependence on electricity, heat, and so on. If we are talking about the transfer of data from the KKT, such a transfer can be carried out via various communication channels, not only wired. When the Federal Tax Service of Russia considered the project as a whole, the cost of data transmission was also included there. But such moments as maliciously blocking a communication channel and letting down one's own are force majeure circumstances. If the cash register is not connected, and the object is not in an area remote from communication networks, it becomes necessary to obtain such a communication channel.

What to do if taxpayers are faced with a situation where landlords block the communication channel and offer their own? Can they go somewhere?

The Federal Tax Service is not the body that is responsible for disconnecting from communications. For data transmission, cellular communication is quite suitable.

If there are five cashier jobs in one store, then should there be five cash registers?

Yes, that is right. If the cashier makes payments, then he must have a cash register.

What type of payment must be indicated on the check when selling on credit? Should I indicate cash or bank transfer in "Payment"? How to pay with a bonus or a certificate?

The situation is not new and it arose before the introduction of amendments to Law No. 54-FZ. There were court decisions, there were clarifications on this issue. When selling gift card a check is made, and when exchanging for goods, we also receive a cashier's check. We will think about how to account for the amounts and not spend twice. You also need to think about issues related to the sale of goods on credit, payment with bonuses, certificates. For now, we are applying it according to the old scheme, as is customary in the organization itself.

How much should be stored the data of reports that were generated when replacing the fiscal drive?

In accordance with paragraph 4 of Article 4.1 of Federal Law No. 54-FZ of May 22, 2003 as amended by Federal Law No. 290-FZ of July 3, 2016, the details of the registration report, the report on changes in registration parameters generated in connection with the replacement of the fiscal accumulator, and reports on the closure of the fiscal accumulator must be stored in the fiscal accumulator during the period of its operation and within five years from the date of the end of its operation.

We are going to go to the online checkout. What if, after we start working with it, new requirements for the CCP are established? Do we have to change the cashier again?

Under the new rules, if established Additional requirements to cash registers and (or) fiscal accumulator, then the CCP and the fiscal accumulator included in the registers can be used by organizations and entrepreneurs, and are not excluded from the CCP and fiscal accumulators registers within one year from the date of entry into the relevant regulatory legal act. If during this period the cash register and fiscal accumulators are not brought into line with the newly adopted regulatory legal acts, then they are excluded from the registers (clause 8 of article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ as amended by the Federal Law of 07/03/2016 No. 290-FZ).

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A cashier's check is a document that confirms the fact of purchasing a product.

Having it, you can easily or exchange your purchase if defects are found on it.

Outwardly, this document is no different from an ordinary rectangular paper strip. This is why many shoppers are skeptical about checks and throw them in the trash shortly after making a purchase.

Purpose of the document and rules for its use

Domestic legislation states that the buyer has the right to return or replace a defective product if he provides a witness who confirms the purchase.

But not always a person can fulfill such a requirement of the law. And then a cashier's check "comes to his aid", which is a "dumb" witness to the purchase of goods.

Cashier's check is fiscal document, which is printed on special paper using. The seller issues this document to the buyer not when he wants it, but after making each purchase, since this is required by law.

Pay particular attention to storage rules such checks. Since the text on such documents has a tendency to fade, it is best to keep them separate from other documents. Better yet, make notarized copies of receipts when the text is still clearly visible.

Features of use for individual entrepreneurs and LLC

If an entrepreneur uses the system, then he may well do without cash register... He is required to keep only an accounting notebook.

But when it comes to purchasing goods legal entity, then here you cannot do without a cashier's check. Moreover, not only the cash register is issued, but also.

An LLC can also do without a cash register if it applies the UTII taxation system. But when the buyer asks for information regarding the purchase, the management of the LLC must do so.

If you have not registered an organization yet, then easiest do it with online services that will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace the accountant in your company and save a lot money and time. All reports are generated automatically, signed electronic signature and is sent automatically online. It is ideal for individual entrepreneurs or LLC on the USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it became!

Mandatory details and their decoding

A cashier's receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The name of the company indicates the one that is indicated in the organization. If the product is purchased from, then instead of the name of the organization, you must indicate the name of the individual entrepreneur.
2. Taxpayer TIN. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. The serial number of the cash register receipt. Before the number, as a rule, they write such words or signs "CHECK", "SCH", "No." or "#".
5. Date and time of purchase. The date of purchase is indicated in the format "DD.MM.YYYY".
6. Purchase cost. The amount spent on the purchase of the product is indicated.
7. Fiscal regime sign. This mode can be reflected in many ways, but usually the phrase "FISCAL CHECK" or the abbreviation "FP" is used.

On the cashier's check can be specified and additional information - change, the name of the cashier, as well as the name of the goods. Although these data are not required, they make it much easier for the accountant to create analytical accounting.

Registration rules

A cashier's check is a fiscal document that confirms cash and non-cash payments. Such a document is printed only in automatic mode using a cash register.

Each check contains the required details, the decoding of which is given above. The placement of details depends entirely on the model of the device. The only requirement for the seller is good visibility of the text on the receipt. It may contain other information: additional details or data on current discounts and promotions.

Make sure that the names of the listed goods in the receipt do not differ from the names of the same commodity items in the warehouse. If such a difference in the name exists, then soon there will be discrepancies in the following accounting - warehouse, accounting and management.

In none of technical requirements to the cash registers it is not mentioned that the size must be indicated on the check. Nevertheless, it is recommended to place the VAT amount on the form of the cash register receipt. It can be indicated as a total for all purchased goods. Thanks to this, the client will have the opportunity to see the amount that will be deducted for value added tax.

An example of printing a check on a cash register is shown in the following video:

New this year

Most recently, the President approved the amendments to the law "On the use of cash registers."

Here is a list of the most major amendments:

1. The scheme of cooperation between tax authorities and trade organizations... Now the data on checks will be transmitted to the tax authorities online.
2. Buyers will continue to be issued with paper cash receipts, but if they wish, the client may request that an electronic sample of the receipt be sent to his email address. In this case, the electronic version of the check will have the same legal force as the paper sample.
3. The changes will also affect cash registers. Now they will use a fiscal accumulator, with the help of which data about each information will be transmitted to the operator of fiscal data. The same fiscal drive will allow sending an electronic check sample to the buyer.
4. The procedure for registering a cash register will be simplified. To register the device you no longer need to go to the center Maintenance... The whole procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the taxation systems STS and UTII. Since July next year they will also have to install cash registers without fail.
6. The list of required details for a cash register receipt will be changed. After the law comes into force, the following details will appear on the check:
   • information about the taxation system used by the seller;
   • serial number of the device;
   • the web address of the fiscal data operator;
   • place, date and time of purchase;
   • type of calculation - income or expense;
   • name of commodity items;
   • the amount to be paid and the amount of VAT;
   • e-mail address and phone number (for an electronic sample of the check);
   • type of payment - electronic or cash.

But for legal entities and individuals, it is important not only the rules for drawing up a cashier's check, but the rules for issuing a copy of it.

The procedure for issuing a copy of a cashier's check

A copy of the sales receipt is not the main document confirming the fact of the purchase.

It is only considered as an additional guarantee of the buyer's interests.

Copy of the sales receipt consists of the following details:

• document's name;
• the name of the organization or the full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• the number of goods for one heading;
• amount per unit of goods;
• the cost of all units of a product of one heading;
• position and name of the person who issued the copy of the check.

The completed copy of the sales receipt must contain the seal of the organization or individual entrepreneur, as well as personal signature the employee who was involved in the preparation of this document.

Penalties for violation of use

To the most common violations the use of cashier's checks should include:

According to paragraph 2 of Art. 14.5 Administrative Code for mishandled cashier's check there is a fine for the amount:

• RUB 1500-2000 for citizens;
• 3-4 thousand rubles for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does did not issue a check , then the amount of the fine will be as follows:

• RUB 1500-3000 for citizens;
• 3-10 thousand rubles for officials;
• 30-100 thousand rubles. for legal entities.

It should be noted that in the future, the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly executed cashier's check.

An act for an erroneously punched cash register receipt. Purpose and design rules

If the cashier broke through the cash register by mistake, he needs to fill in act KM-3... Its shape was unified by the government at the end of 1998.

At the time of filling out the act, it is indicated the following information:

• Name of the organization;
• the model of the cash register, as well as its registration number and manufacturer's number;
• Full name of the cashier who completes the act;
• the number of the erroneously punched check and the amount on it;
• the total amount of checks that will be returned.

All receipts for which a refund is issued must be attached to the completed act without fail. Each of them must bear the stamp "EXCEPTED" and the signature of the head.

This act is drawn up in only one copy. It must be signed by the members of the commission, and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it should be stored for 5 years.

Filling in the KM-3 act is carried out at the end of the same operating day when the check was broken by mistake.

If the act is filled in incorrectly, an administrative fine may be issued. A fine can be applied if 2 months have not passed since the registration of the act.

The order of actions in case of an erroneous registration of a cash register receipt is presented in the following video lesson:

What changes affected cashier's checks and SRF in 2018? What does the new 2018 cashier's check look like? When is it necessary to send an electronic check to the buyer? Who is not covered by the innovations? We will answer these and other questions in the article.

Cashier's receipt of a new sample in 2018

Online checkouts: why do we need new-type cashier's checks

In 2018, new entrepreneurs joined the wave of changes related to online checkout operations.

Now all information about any operations, in addition to writing to the fiscal drive, is also sent to tax office, and in real time. This excludes the possibility of correcting and falsifying data on the part of entrepreneurs.

What kind of cash register an entrepreneur has, old or new, can be understood from the new sample cash register receipt. The main feature of the new online cash registers is in fiscal accumulators. Previously, their function was performed by an electronic tape (EKLZ). It contained little information - its memory capacity was 4 MB. When it overflowed or expired, it was necessary to contact service center for replacement. Now the EKLZ has been replaced by a fiscal accumulator (FN). It not only records information about sales, but encrypts and transmits it to the server of the fiscal data operator (OFD) via the Internet.

The online checkout algorithm looks like this:

Settlement with the buyer. Payment through the online cashier can be carried out as in cash in cash, and with the help of cashless payments;

The cashier punches the cashier's check;

Information about the operation performed (with the details of the new 2018 cash register receipt) is transferred to the fiscal drive, where it is recorded and encrypted;

The data is sent to an intermediary between the entrepreneur and the tax inspectorate - OFD;

From the OFD, the information goes to the tax office, while the operator sends a response, signed with a fiscal sign, to the online cash register.

Fiscal data received by the fiscal data operator is stored for five years.

If there is a problem in the network, the cash register will continue to work, but in an offline mode, which allows you to print cash receipts without transferring data to the tax office. All information on operations will be written to the fiscal drive, and after the problem is eliminated, it will be sent to the OFD.

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Types of checks: paper and electronic

At its core, a cashier's check is a strict reporting form (SRF), a document confirming the fact of an operation. First of all, a cashier's check is a guarantor for the consumer.

For example, in the event that it becomes necessary to return the goods, the check will be a confirmation that the goods were purchased on that point of sale which the buyer has made a claim for the return.

The difference between an electronic check and a paper check is only in the way it is generated and presented to the buyer. If the cashier can print a paper check and give it to the buyer physically, then the electronic check can be sent to the buyer's e-mail or to the number mobile phone sms message. The details of the checks will be the same, as well as their legal force.

The legislation does not oblige the entrepreneur to send an electronic check to each buyer, whereas paper version The cashier's receipt must be handed over to the buyer in any case.

If the buyer asked to send him an electronic version of the check before the sale at the checkout was closed, and the seller, for no objective reason, refused this request, the entrepreneur will be fined.

Objective reasons in this case mean the lack of physical ability to send an electronic check of a new sample, for example, in connection with a failure. The employment of the seller or the cashier, the presence of a queue at the outlet will not be considered objective reasons.

Mandatory details of new cash register receipts

New requirements also apply to the registration of cashier's checks and SRF. The following information is referred to the obligatory details of cash register receipts:

Date and exact time of purchase;

Place of calculation;

The name of the organization where the calculation was carried out;

TIN of the enterprise or company;

Online cash register number assigned by the manufacturer;

The number (ordinal) of the check itself;

The total amount of the calculation;

The name of the operation performed;

The method by which the calculation was carried out.

The type of cash register receipt details determines the format of fiscal documents. Until the end of 2018, three formats operate - FFD 1.0, FFD 1.05, FFD 1.1. At the same time, the differences are only in the list of requisites. Thus, the variable “place of settlement” in FFD 1.0 is optional, and in later versions it is mandatory. From the beginning of 2019, the use of FFD 1.0 will be illegal: it is necessary to switch to FFD 1.05 in advance.

Forms of strict reporting must contain the following information:

Date and exact time of filling the SSO;

Name of the created document;

His number and series;

The name of the enterprise with an indication of the form of ownership;

Name of service;

TIN of the enterprise or company;

The total amount of the calculation;

Responsible employee data;

Information related to the characteristics of the product.

In addition to the above information, after the commissioning of online cash registers, the following information has been added to the mandatory requisites:

Information about the tax regime chosen by the entrepreneur;

The number assigned to the fiscal accumulator by the manufacturer (today there are FNs on sale for 15 and 36 months, and the FN-13 model has ceased to be produced);

Fiscal data operator's official website address;

Calculation attribute (name of the operation, for example, "Income");

Buyer's data - phone number or e-mail (in case of sending an electronic version of the check);

Cashier's data;

The number assigned to the cash register at the time of registration;

Indication of the VAT rate;

The name of the item sold.

Where do the details in the new cashier's receipts come from?

If earlier it was possible to create a cashier's check in a word document (it was necessary to try to issue this check as a duplicate), then a new-sample cashier's check (2018) in a Word cannot be done.

Firstly, because of the unique matrix code on the check.

Secondly, the formation of a fiscal document on a computer bypassing the online cash register is a violation for merchants, which is punishable by a fine of 10,000 rubles or more.

All details in receipts are generated automatically. They come from:

online cash registers;

programs inside the cash register;

commodity accounting software.

For example, the KKT itself is responsible for printing the information that is unchanged: about its own number, the form of taxation, company details, registration number, etc. Also, it is the online cash register that generates the number of the fiscal document and the QR code.

The software inside the cash register processes information that comes from devices connected to an online cash register, for example, from a trading scale or a 2-D scanner. The software is responsible for the formation of the type of fiscal document, as well as for the designation of the following information on the cash register receipt:

VAT amounts;

the total amount of the purchase;

quantity (weight) of goods;

The inventory system associated with the online cash register also participates in the formation of a new cash register receipt. From it comes data on the name of the goods, the cost of one thing, the full name of the cashier who made a specific fiscal document.

Let us consider in the table what the details of the new-sample cash register receipt mean (2018).

Props	Explanation and notes
Name and TIN of the legal entity, Full name and TIN SP	Cash register owner data.
Reg. cashier number and serial number online-KKT	They differ. The first is given by the Federal Tax Service, the second - by the manufacturing company.
Settlement address	Address of the place where the online checkout is located
Place of calculation	Name of shop. For online retail, a website.
Document's name; date, time of receipt formation; check number for the shift; shift number;	This data refers to service details. They are required for tax officials or for trading company to conveniently search for a receipt in the program.
Fiscal document serial number	It differs from the check number, since a fiscal document is not only a check, but the cash desk counts all the documents that were generated by it. It is also service data.
Tax system	The system that is used when issuing a specific check (attention should be paid to those who trade with two taxation systems at once in one store and with one online CCP).
Fiscal attribute of a document	Needed for tax inspection.
	Email of the person who sends online checks to the buyer (this can be done by the OFD or the owner of the checkout).
Full name of the cashier	The data of the cashier who issued the cashier's check. Props are needed for all merchants, except for vending machines.
Name and quantity of goods	Requisites that are not required for entrepreneurs in special regimes until early February 2021. The fiscal document indicates the name of each product, its quantity or volume.
Price per one. goods (including discounts and markups)	The cash register software is responsible for calculating discounts and markups. It forms a ready-made value and sends it to print.
Signs of the subject and method of calculation	This variable is generated from FFD 1.05. It is indicated: type of sale (product, excisable product, service, payment or disbursement, etc.); method of calculation (full settlement, one hundred percent advance payment, partial advance payment; advance payment, credit and others).
Calculation attribute	Arrival (the buyer gives money), return of the receipt (the seller gives the money when returning the goods), expense (the seller buys something from the buyer, for example, recyclable materials) and refund of the expense (the buyer returns the money, and the seller gives the goods back to the buyer).
Calculation form and amount of payment	Cash or bank transfer and its total amount. An important point: if the seller receives money through a loan, that is, the funds are credited to the account from the bank, then the form of calculation must be indicated as “electronic means”.
Product price plus VAT	The requisite is considered optional if the merchant does not pay VAT (individual entrepreneur in special modes).
Total amount	If the buyer asks to pay for part of the goods in cash, part - by bank transfer, the total will consist of several values. The most popular options in trading are: cash amount, e-money amount, prepayment amount, postpay amount (in installments).
Product nomenclature code
Phone number; Buyer email	Indicated if the buyer asked to send him an electronic check or when buying over the Internet.

Details of the details and the new sample of the cashier's receipt 2018

Matrix code in a new sample receipt

The main visual difference of the new sample (2018) cash register receipt is in a two-dimensional bar code. It contains encrypted hyperlink to the issued check. It is read using a scanner or a special application on the phone. When scanning, a tax receipt opens.

By law, the matrix code on the check must be at least 20 mm (it is square in shape). However, modern smartphones also have the ability to scan microcodes (from 10 mm).

The QR code was introduced to avoid falsification of cash documents. Also, codes allow you to significantly save on paper: transfer information related to the purchase in a small segment and save it.

Comprehensive trade automation at minimum costs

We take a regular computer, connect any fiscal registrar and install the Business Ru Cash application. As a result, we get an economical analogue of a POS terminal as in a large store with all its functions. We put goods with prices in the Business.Ru cloud service and start working. For everything about everything - a maximum of 1 hour and 15-20 thousand rubles. for the fiscal registrar.

Method of checking a new check: application from the Federal Tax Service

Does the sales receipt have samples?

The sales receipt is a supporting document issued upon sale. It does not have a format approved by law and can be printed on a printer in the store itself or by printing method.

This type of check is issued at the request of the client. You can generate a sales receipt by using and downloading one of the samples offered in this article >>>

If you work with the program "Business.Ru Kassa",.

Sanctions and fines for violations

If the cashier did not issue a new-type cashier's check, in 2018 it is punishable by a fine.

The essence of the violation	Punishment
Cashier was not used: new checks were not issued	Officials - from a quarter to a half of the calculation without the use of cash registers, not less than 10 thousand rubles. Companies - from three quarters to one settlement without a new cash register, at least 30,000 rubles.
The tax authorities saw a repeated sale without checks (the first time there was already a fine), if the amount of settlements without an online cash register is more than 1 million.	Officials - disqualification for up to two years. Legal entities and individual entrepreneurs - suspension of work for up to 90 days.
Old-style checks were issued (old type of cash register)	Officials - a fine from 1.5 to 3 thousand. Legal entity - a fine from 5 to 10 thousand.
Failure to issue a check electronically to the buyer	Officials - a fine of 2,000 rubles. For legal entities, the fine is 5 times higher, however, for the first time, the tax authorities may limit themselves to a warning.

However, if the entrepreneur has good reason, for example, a cash register failure or problems with the fiscal drive, the FTS may issue warnings.

At the same time, store employees are required to generate a correction receipt as soon as the problem with the cash register is resolved.

Answers to frequently asked questions about new cash register receipts

What does a correction check look like (is it generated in case of an error or if the check has not been broken through)?

How to write the name of the goods on the check?

All entrepreneurs, except for special regimes, are obliged to include the names of goods in the new-sample cash voucher in 2018.

However, now in the Russian Federation there is no reference book from which it would be possible to take a general nomenclature of goods, and in the law on online cash registers there are no strict requirements for the names of goods in fiscal documents.


In articles and interviews, representatives of the Federal Tax Service advise to name the product so that it is understandable to the buyer. It is possible, for convenience, to use symbols that combine products into groups.

For example, a bakery shop that sells cabbage pies, jam pies, and potato pies at a single price can be named as Assorted Pies in the inventory program.