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Is a sales receipt a primary accounting document. A sales receipt without a cashier's check - sample preparation

Each individual entrepreneur should know that the receipt of cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Cash and sales receipts of individual entrepreneurs - proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will be the new checks? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What threatens for the lack of cash? Let's explore these questions.

Definitions and differences between a cash receipt and a sales receipt

Until now, many are at a loss as to whether an individual entrepreneur should issue cash receipts, should all individual entrepreneurs install new cash registers? So let's answer the main question first:

Attention! From the middle of 2018, all organizations and entrepreneurs on the general taxation system are required to use online cash registers. Similar requirements apply to the vending business. Regardless of the regime, public catering and retail should have switched to a new format if there were hired personnel in the state. The deferment was received by payers of PSN and UTII, as well as merchants on the simplified tax system, employed in the service sector. Until July 2019, the owners of retail stores and catering outlets may not change equipment if they have not concluded employment contracts.

The purpose of a cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service for the presence of mandatory details. A cash receipt is printed on a special cash register, which must be correctly configured and registered with tax inspectors.

Important! Old cash registers cannot be used. The production of obsolete equipment ceased at the beginning of 2017.

Previously, a cash receipt did not provide for detailed disclosure of information about a settlement transaction. Therefore, the sales receipt was an appendix to this document. It was not necessary to apply it to each cash transaction, it was issued in case of:

  • the request of the buyer or client;
  • making an advance payment if the transaction has not yet been completed;
  • confirmation of cash acceptance when the mandatory use of cash registers is not provided.

Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 are entitled to issue a sales receipt or BSO. Art. 7 of Law 290-FZ of 07/03/16. The list includes entrepreneurs and organizations that received a deferment in the installation of online cash registers until July 2019. The conditions for the validity of the document are listed in the letters of the Ministry of Finance of the Russian Federation No. 03-11-06 / 2 / 26028 of 06.05.15 and No. 03-01-15 / 52653 of 08.16.17.

Cash receipt: sample and requirements

Since the cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to the checks of the old samples. He also leaves the cash register, but first, KKM itself must be accredited by the tax office with the assignment of a registration number to it.

Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and TIN IP and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of 05/22/03):

  • title;
  • tax regime;
  • sign of calculation (income, expense, etc.);
  • the name of the product, work, service;

Attention! Individual entrepreneurs in all special regimes, except for sellers of excisable goods, can skip this requisite until 02/01/2021.

  • type of payment: cash or non-cash;
  • cashier data (full name, position or number), shift number;
  • the number obtained from the tax office during the registration of the cash register;
  • fiscal data: sign, serial number;
  • Internet links: to the website of the Federal Tax Service, the address of the online store that issued the check, the e-mail address of the individual entrepreneur, if the buyer received the check to his e-mail;
  • QR code.

Its sample looks like this:

From January 2019, product codes were supposed to appear on the cash receipt. For ordinary products, sellers were required to indicate designations according to the EAEU nomenclature. However, the government order has not yet been signed. The merchants got a break.

Recall that the introduction of a marking system is also expected this year. The receipts will contain unique product identifiers. The first amendments to the legislation will be applied by sellers of tobacco products. The instructions for them will come into force from March.

All data on the document must be clearly printed so that they can be easily disassembled. For printing, special thermal paper is used, which does not hold characters for a long time, they fade. Article 4.7 of Law 54-FZ establishes a requirement to store information on a document for at least 6 months. Therefore, if necessary, it is better to scan or make a photocopy.

The IP cash receipt is issued without printing. It allows you to clearly represent the entire transaction. At the same time, it is not forbidden to indicate related information on the document, for example, the conditions of promotions, the amount of discounts, the hotline phone number, gratitude for the purchase.

Sales receipt: sample and requirements

Since the sales receipt was a cash register application for a long time, it contained additional information. Forms were printed in advance and filled in by the responsible person. Entrepreneurs and organizations that have received a deferral for online cash registers are entitled to adhere to the previous rules until July 2019.

The props requirements are:

  • title;
  • number in order;
  • date of;
  • data of an individual entrepreneur: full name and TIN;
  • full description of the purchased goods: quantity, price per unit, article;
  • total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, it will only be necessary to write down the decoding of the goods. You can create templates on your own on a computer and print them out, buy forms at a kiosk, or order them from a print shop.

You can use the default pattern:

Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that it is impossible to write down any other names there.

A sales receipt for individual entrepreneurs without a cash desk can be issued by some businessmen until July 2019 to confirm their income. These are entrepreneurs on special regimes who do not have hired workers, with the exception of those who are engaged in retail trade and catering. Sales receipts may be replaced by receipts.

A sales receipt without a cash desk can be issued by individual entrepreneurs specified in Art. 2 of the law 54-FZ. Such participants in the turnover are allowed to refuse CCP.

Many do not understand what is the difference between, therefore, they believe that replacing one document with another is legitimate. However, it is not. The purpose of the invoice is to confirm the fact of the transfer of goods to the buyer. Usually it is used by customers and suppliers in the implementation of the transaction. The invoice does not provide for an indication of the amount of payment, therefore it cannot be considered a confirmation of the receipt of money for the goods.

The same conclusion arises when comparing a sales receipt and a cash receipt. Documents that arise when maintaining a cash desk, such as receipts and reflect the movement of money inside the cash desk, but do not replace documents for cash transactions.

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash desks, including merchants with a delay. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others have been granted a grace period until July 2019.

Attention! Some types of entrepreneurial activity are completely exempted from observance of cash discipline. It can not be used by nannies, nurses, recycling and glass containers (except for scrap metal).

Consider how cash transactions should be processed in different special modes.

On USN

One of the most common taxation regimes is the STS, which is used by a large number of individual entrepreneurs. In itself, the use of a simplified taxation system does not exempt entrepreneurs from the mandatory use of online cash desks, so sooner or later all individual entrepreneurs will need to acquire special devices, especially shop sellers and cafe owners should hurry up.

  • household services (plumbing, cleaning of apartments, garbage collection);
  • car wash and repair;
  • Taxi;
  • cargo transportation and services of loaders.

They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. When concluding an employment contract, 30 days are allotted for registering a device (Article 7 of Law 290-FZ).

On UTII

A similar system for the timing of establishing a CCP, as for the simplified tax system, applies to UTII:

If the individual entrepreneur is alone engaged in an area not related to retail and restaurant business, he issues receipts or sales receipts at the request of the client until mid-summer 2019.

If it carries out such activities with officially registered employees, it installs an online cash desk by the middle of 2018.

If it works in the provision of services to the population, it applies the BSO until July 2019.

In each region, the scope of UTII may differ, since local authorities have the authority to establish the types of activities in which entrepreneurs can switch to "imputation".

On PSN

The tax system, based on the purchase of a patent for a certain period, is considered the simplest and cheapest. The limitation is that only natural persons can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions of cash discipline are the same as for the simplified tax system and UTII.

Checks for cashless payments through acquiring

The acquiring system involves paying with a plastic card through a special terminal. The acquiring check itself is a fiscal document sent to the website of the Federal Tax Service when making cashless payments. For its formation, a terminal is used, in which an online cash register is already built in. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

fines

The most frequent violation of cash discipline is the non-issuance of a check, which indicates the non-execution of a cash register operation. For this comes administrative responsibility: a fine of the entrepreneur for 1.5-3 thousand rubles. The same punishment is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has good reasons, for example, a lack of electricity or a temporary failure of the apparatus.

For work without a cash register, much more stringent sanctions are provided. imposes a fine on entrepreneurs from ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations are threatened with recovery of up to 100% of the unrecorded operation, and the minimum is set at around 30 thousand. In case of repeated violation, the perpetrator risks facing suspension of activities for 90 days and disqualification of officials.

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, UTII and PSN payers have time to install, but there is less and less of it. I would like to give good advice to those who know that since July they will have to install cash registers: closer to the deadline, prices for new cash registers will predictably increase. Therefore, it is worth resolving the issue of purchasing and installing new equipment in advance, it is useless to expect that there will be some other amendments to postpone the deadlines.

A sales receipt is an important attribute in any business activity. Some fill it out only at the request of the buyer. Others daily because they need it to keep records. And many learn about this document only when switching from one tax regime to another. For example, for a patent, in which the presence of a cash register is not necessary, and the cash receipt is replaced by a sales receipt. No entrepreneur can avoid getting to know the latter, so let's consider what a sales receipt for an individual entrepreneur is and how to fill it out.

When an individual entrepreneur is obliged to issue a sales receipt with a cash register

According to the legislation of the Russian Federation, the primary document for confirming a sale and purchase transaction is cash receipt to be issued to each customer. A commodity is a secondary document, that is, its issuance is optional.

But sometimes you just can't do without it. For example, some individual entrepreneurs use checks without specific information. Instead of pens, notebooks, notebooks, one generalized word “stationery” is indicated on it.

If the buyer needs to provide a purchase report to the accounting department, such a document will not suit him. And he will demand to give him a product book, which contains detailed information about the product - the full name, article, price, purchase amount.

The entrepreneur does not have to issue a product after each sale, this should be done only at the request of the buyer. You should not ignore the request, since a fine of up to 3 thousand rubles is provided for refusing to issue a check.

But there are also situations when a tovarnik must be issued to each individual without fail. This applies to sole proprietors selling the following goods:

  • motor vehicles;
  • furniture;
  • number units;
  • weapon;
  • trailers.

When is a sales receipt issued without a cash receipt

In tax regimes, in which it is not necessary to carry out monetary transactions using cash registers, an entrepreneur is obliged to issue a tovarnik to each buyer instead of a cash receipt. These modes include UTII and PSN.

In this case, the commodity acts as the primary and only document confirming the act of sale. Therefore, the information on the IP check with PSN or UTII must be indicated in strict accordance with the requirements for strict reporting documents.

It is necessary to fill out the tovarka in two copies.. The first is given to the buyer, the second remains with the entrepreneur. Its purpose is reporting to the tax authorities. It is also correct to keep a book of accounting for issued tickets, this will help to avoid disputes with unscrupulous customers.

Where to find a form of a sales receipt for an individual entrepreneur without a cash desk

Check forms are not issued anywhere. An individual entrepreneur must purchase them on their own using one of three well-known methods:

  • Order at the printing house. A small number of forms will be expensive, so it is better to order them in bulk - more than 5 thousand pieces.
  • Print. The form and design of the form do not matter, since the product does not belong to the number of documents of strict accountability. You can print it yourself, immediately entering all the unchanged information - information about the individual entrepreneur, company.
  • Buy books with detachable forms. In such books, receipts come off like leaves in a calendar, which is very convenient. Plus, they are often supplied with double pages with carbon paper, which will please individual entrepreneurs who need copies for themselves and the tax office.
  • Download a ready-made sample on the Internet in Excel or Word and immediately enter all the unchanged information about your individual entrepreneur.

Proper registration of a sales receipt

According to tax legislation, the product must be filled out in accordance with the following requirements:

  • The form itself can be formatted freely. But it must contain all the required information and items, especially if the individual entrepreneur does not have cash equipment.
  • Also, the presence of incorrect or incorrect information, blots and corrections is not allowed.
  • You can specify advertising information, but in such a way that all completed items are visible.
  • Each purchased item must be entered on a separate line.
  • At the end of the receipt, you should indicate the total amount of the purchase. Both in numbers and in words.
  • If the list of purchased goods does not fit on one ticket, you can transfer the missing items to the second one. But the seller should write a comment about it at first.
  • All blank fields must be crossed out.

How to fill out an IP sales receipt: a sample

In order for a product to be recognized as valid, it must contain all the required information:

Blank item What to indicate
Form name Necessarily.
Serial number It is allowed to put through numbering during the year or start with a new one every day. It is better to put down the numbers in advance.
Transaction date Date, month and year of purchase.
Information about the enterprise
  1. The name of the organization, as in the registration certificate.
  2. TIN, as in the certificate.
  3. Legal address, as in registration.
  4. The full address of the outlet itself, for example: 675675, Moscow, Rechitskoe sh., 67.
  5. Entrepreneur's initials.
Product details
  • The full name of each individual commodity item.
  • Unit of measurement, for example, pcs, kg, m.
  • Quantity/weight of the purchased item.
  • Article, if any.
  • Unit price.
  • The total cost of each item.
Buyer's full name Filling is optional.
the total cost This line must be filled in both numbers and words.
Signature The cashier who released the goods and filled out the check signs.

Such information must be present on each product, otherwise the document will not be valid. In special cases additional items can be added that are necessary in the opinion of the IP.

If a businessman carries out monetary transactions using a cash register, he must attach a cash register to the sales receipt. Without it, the product has no value and will not serve as proof of a purchase for accounting and tax.

Do I need to certify a sales receipt with a seal?

The presence of an IP seal on a product is optional; there is no such rule in Russian law. But for the businessman himself, it serves as insurance against unscrupulous buyers. After all, it costs them nothing to buy a product, get a product, and then make a copy, write any other product into it and demand a refund.

Therefore, as far as possible it is better to purchase a seal and put it on each ticket. This is a guarantee for both the entrepreneur and the buyer. After all, only a certified document can serve as proof that the product / service was purchased at a particular outlet.

Compliance with cash discipline is mandatory for all business entities, especially with regard to the receipt and issuance of cash.

What is a sales receipt for?

If the entrepreneur works with cash, then a sales receipt is used to confirm the receipt of funds or their issuance. Not every small business uses a cash register in its work with the issuance of a cash receipt to the client, but for such entrepreneurs it is imperative to work with sales receipts. It will guarantee the receipt of a service or product, and in some cases it is attached to the receipt of receipt, that is, it acts as an accompanying monetary document for the delivery. Based on it, you can exchange the product for another if some functions of the device do not work or the product has an overdue sale date.

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If you purchase something with your own funds, then according to the sales receipt they can be returned at the cash desk of the enterprise. It is used in accounting and tax reports if the entrepreneur works under a special taxation system.

What is a cashier's check for?

After purchasing any product or receiving a service, the buyer is issued a cash receipt, thus confirming the sale and purchase transaction between its participants: the buyer purchased and the seller sold. It is the cash receipt that is needed to make claims to the seller or the manufacturer of the product.

Cash receipts can serve as reporting elements if an employee was given cash to stay in a guest room during a business trip, or to confirm food payment. A cash receipt is a very important document when you need to confirm the fact of purchasing a product or service. Also, cash receipts are needed for reporting on cash transactions to the cashier.

How to issue a sales receipt without a cash receipt

It is important to know that a sales receipt is one of the options legally fixed, confirmation of the purchase of goods or services provided.

Although there is no single form of a check, the list of required details on the check must be:

  1. The next number of the document is put down.
  2. The date when the transaction was made in cash.
  3. Identification number of the enterprise and its full name.
  4. A list of purchased product groups and their quantity, indicated in a separate column, or services received.
  5. The amount of money received is written both in numbers and in words, down to kopecks.
  6. Personal signature of the seller and its transcript.

Requirements for issuing a sales receipt

In legislative acts on the accounting of funds, the use of a sales receipt without a cash receipt is allowed. And it is for this reason that it is important to correctly indicate all the details of the enterprise, in which case it will act as a valid justification for the expenditure of funds. But for the preparation of accounting reports, it is also important that all the details of the supplier are indicated on the sales receipt.

If a small business does not use cash registers, then at the first request of the client, it is simply obliged to give him a sales receipt when paying.

This purchase option is the only one to confirm the expenditure of funds in the absence of cash registers.

Correctly indicated details on the sales receipt are of great importance, and if at least one of them is not indicated, then such a document cannot be recognized as an official confirmation of the purchase of goods. Some businessmen try to place advertising texts on a sales receipt, although there is no official prohibition on this action, but advertising must be placed so that all the details are clearly visible.

Features of registration of a sales receipt

It consists in the correct design, for example, if office goods were purchased, then each line is written with a unit of a particular group, the total quantity and cost, and so they fill in for each group, and do not combine them on one line. If you do not comply with this requirement, then they may arise with the posting of goods in accounting, and the tax office may apply its sanctions for incorrect execution of the payment document.

The total amount of goods purchased or services received is written separately allotted for this line, even if only one item was purchased. The amount is written in numbers and in brackets in words.

If not all lines are filled in the check, then they are crossed out so that it is not possible to attribute anything. You need to treat the design carefully, otherwise problems may arise with many checking structures.

sales receipt sample


Registration of a sales receipt from IP

Basically, individual entrepreneurs are engaged in small-scale retail trade or the provision of services to the population, and therefore the correct execution of all business transactions, which include the receipt of cash, is required.

Turning to Tax Law, then the execution of purchase and sale transactions can take place both for cash and by bank transfer. And to confirm the transaction, the purchaser must receive confirmation of the purchase: a sales receipt or cash receipt. But small retail businesses may not have cash registers, and a sales receipt can be used to replace cash.

As already mentioned, there is no single form for this payment document, but there are mandatory requirements for filling in the details of an Individual Entrepreneur, if they are not specified, then the check will be invalidated. The issuance of this payment document is a mandatory requirement in the absence of a cash register.

If you are purchasing a large number of product groups, you can issue a sales receipt in two ways:

  • Issue two documents with a note that one of them continues the other sales receipt. The total amount of the purchase is written on the final check.
  • Use two different sales receipts, with different serial numbers, and at the end of each of them the total amount is written.

Please note that all trade documents must be certified by the IP seal, this applies to the mandatory requirements for IP.

In addition, in the IP sales receipt, you can indicate not only product groups, but also the provided list of services provided according to the general design rule. To avoid conflict situations, it is easier for individual entrepreneurs to keep a ledger of issued sales receipts, displaying information about the client and the date of issue in it. You can not always draw up this document, but only at the request of the client, if he works with accountable funds.

From OOO

The conduct of business activities of an LLC can be both in cash and by bank transfer, if the entire transaction is executed as in cash, then the organization issues a sales receipt without fail. The registration is similar to IP, but there is one difference: an invoice is attached to the sales receipt with a detailed description of the product groups and quantity.

Consequences of not issuing a check

Since a sales receipt is a reporting document, when performing various kinds of checks, its failure to issue it can result in fines of up to 2,000 rubles for the entrepreneur. But if no such violations were noticed before, then for the first time he can get by with a simple warning.

When a Cashier's Check Isn't Needed

In many ways, working with a cash register is necessary for those organizations that do not apply the form of payment of a single imputed tax. According to the federal decree, an entrepreneur on UTII himself has the right to refuse to work on a cash register with the subsequent issuance of a check in the following cases:

  • If a sales receipt is issued.
  • In the provision of household and other services to the population.
  • Selling at organized markets for goods, at newsstands or during a peddling outlet.
  • When selling tickets for travel in public transport.
  • When selling food in schools and other educational institutions.

In all these cases, an organization working on the UTII, and serving only individuals, may not issue a cash receipt. But if the client asks for it, then it must be done.

If the buyer still requires the issuance of a cash receipt, then you need to refer to Federal Law No. 54, which abolishes the obligation of organizations to have cash registers for UTII, instead of this check, the buyer is issued a sales receipt with all the necessary details, which serves as financial confirmation of the purchase.

Every salesperson or business is familiar with the basics of documenting a sale or service transaction. For cash payments, the vast majority provide for the issuance of a cashier's check as a document certifying the fact of sale. But there are cases when the main document needs to be supplemented by disclosing information that is often presented in a folded form on a cash receipt. As such an addition, it is customary to use a sales receipt. Learn more about this document.

Sales receipt: what is it for?

The scope of the sales receipt is limited. The completed document indicates the fact of the purchase and is:

  • or an addition to the cashier's receipt and a breakdown of each position of the acquired valuables or services provided;
  • or as an independent document for types of activities, when the legislator allows not to use CCP in the work. For example, when buying goods from the tray.

When is a sales receipt issued? The legislator clearly defined: issued at the request of the consumer. And most often, the buyer requires the execution of such a check when buying without a KKM check. This is especially true when the values ​​are acquired by a financially responsible person, and he must draw up an advance report and confirm the validity of the expenses incurred. This is the answer to the question of why a sales receipt is needed. It will become an appendix to the expense report and serve as a supporting document that records the fact of the purchase, as well as reflect information on the targeted spending of funds and their direction for specific cost items.

In addition, the presence in the check of information about the name of the items of goods and materials, their quantity and amount will enable the accountant of the buying company to capitalize the goods according to the sales receipt.

Is a sales receipt a contract of sale?

Individual entrepreneurs and companies that have the right to carry out activities without the use of cash registers are required to provide, at the request of the buyer, a document fixing the receipt of money. A sales receipt can act in this capacity.

It is not included in the list of strict accounting documents, since it is of a pronounced auxiliary nature. Its form is not legally approved, therefore it is developed and installed by enterprises based on the type of activity, ease of use and requirements for a set of necessary details. The composition of the mandatory information contained in the check form includes information about the seller, the purchased goods and the total amount. However, it is impossible to talk about the analogy of a sales receipt with a sales contract (PST) in writing, because:

  • it does not contain information identifying the consumer;
  • the circle of persons with permission to issue a document is significantly limited (Article 2 of the Law of May 22, 2003 No. 54-FZ);
  • issued and issued solely at the request of the buyer.

Therefore, it is impossible to recognize the DCT sales receipt. But the question of whether a sales receipt is proof of payment can be answered in the affirmative.

Sales receipt details

Despite the arbitrariness of the form of the document, the law defines the requirements for a sales receipt, which must be met. As for any primary accounting document, details are considered mandatory (Article 9 of the Law of December 6, 2011 No. 402-FZ):

  • document's name;
  • Full name of the entrepreneur or name of the organization;
  • sales receipt number. The numbering of sales receipts can be carried out as it is provided through the through method, or maybe during a specific reporting period;
  • date of registration;
  • listing all items of acquired valuables, indicating the range of goods, quantity, price and amount;
  • total amount in current currency;
  • signature, full name and position of the person who issued the check.

Mandatory details of the sales receipt must be present on the form, and they can be placed in the manner prescribed by the seller.

Another question that often interests novice entrepreneurs is whether printing is required on a sales receipt? Note that a seal (unlike a signature) is not included in the list of details, the presence of which makes the document properly executed. Therefore, a signed sales receipt without a seal is a full-fledged document certifying the purchase.

Issuing a sales receipt

Filling out the document usually does not cause difficulties. The form contains information about each position of the acquired valuables (name of goods and materials, quantity, price and cost). The final line contains the total amount paid for the entire purchase as a whole.

You should pay attention to the design of the check when buying one item of goods: you cannot leave blank lines in the document, they must be crossed out so as not to leave the possibility to make any entries in them.

In the case of purchasing multiple items of goods, when there are not enough lines in one form of the document, two filling options are possible:

  • draw up several checks, separately numbering and displaying the total amount for each check;
  • fill out a form marked "Continuation of sales receipt No. ..." and counting one total amount under one document number.

Sales receipt for services

The legislator does not put forward any special requirements when issuing a sales receipt upon the provision of services, therefore it is drawn up in the same way as when registering for the sale of goods. The seller generates a document depending on the services provided, if necessary, listing the stages of work and summing up the results or indicating the amount of work performed and their full cost in one line.

Some enterprises practice keeping a book of accounting for sales receipts, which is a free-form journal that serves solely to control issued checks and adhere to numbering. It is not necessary to start a book, but practice shows that its maintenance facilitates the search for documents in the event of force majeure and conflict situations.

Often companies, without starting a register, draw up sales receipts in two copies, leaving a duplicate in case customers lose the originals and for additional control. You can see a sample sales receipt.

Despite some changes in the legislation associated with the advent of modern cash registers that print not only a complete list of the goods purchased by the buyer, but also all the details of the organization, the sales receipt is still considered an important document. Its correct execution is necessary for reporting and resolving possible disputes between sellers and buyers.

How to fill out a sales receipt - sample

A sales receipt is a special accounting form that confirms the transfer of goods from the seller to the buyer in companies, private enterprises, stores and other outlets where there is no cash register equipment or the client needs decoding (addition) to the cash receipt.

In other words, a cash receipt (hereinafter CC) is the fact of payment for the goods, and a sales receipt (hereinafter TC) is the fact that the goods received meet the requirements. The form and rules for filling out this document are regulated by the following regulatory acts of the Russian Federation:

  • article No. 493 of the Civil Code of the Russian Federation;
  • rules for the sale of certain goods, approved by the Government of the Russian Federation on January 19, 1999 No. 55;
  • Code of the Russian Federation on violations of the administrative order No. 195-FZ of December 30, 2001 (as amended on June 29, 2015);
  • Law No. 2300-1 of February 7, 1992 (as amended on July 13, 2015) “On the Protection of Consumer Rights”;
  • Law of the Russian Federation No. 129-FZ dated November 21, 1996 “On Accounting”;
  • letter of the Ministry of Finance of the Russian Federation dated February 11, 2009 No. 03-11-06 / 3/28 on the form of the PM.

When is a sales receipt required?

PM can be used to decipher the information specified in the CC, and is issued simultaneously with it (rarely without it).

PM is needed for accounting and consumer protection, namely:

  • confirmation of the right to return money;
  • confirmation of the right to return or exchange goods (for any reason within the time limits established by law);
  • confirmation of the costs incurred by the accountable person of the company;
  • submission of a report to the tax service;
  • grounds for placing the purchased goods on the balance sheet of the organization.

Modern cash registers issue a check with a complete list of goods and services provided. Usually such a document is sufficient and TC is not needed. But if an organization uses old-style equipment, where only the purchase amount is registered, then decoding is required.

Is it possible to use a sales receipt without a cash receipt

The buyer can use the TC without cash, because he is not responsible for failure to comply with the requirements of the law to the seller organization (based on the judicial practice of the Constitutional Court of the Russian Federation N 329-O “The consumer is not responsible for the counterparty's offenses).

According to Law No. 54-FZ, PM is issued at the request of the buyer. But for the seller's refusal to issue a document, a fine is provided in the amount of 3,000 rubles to 30,000 rubles, depending on the legal form of the organization. It is problematic to prove that the client did not ask for TC.

The document in question can be legally used without CC, if the seller organization is registered as a UTII taxpayer (single tax on imputed income). Provided that the PM is filled out in accordance with all the requirements of the law for strict reporting forms, because in this case it is the only document confirming the act of sale.

Individual entrepreneurs who do not use cash registers are advised to keep a book of issued checks and store duplicate documents (you can use carbon paper). This can be useful in resolving disputes with a client.

A sales receipt from an individual entrepreneur without a cashier's check

The PM issued by the IP to the buyer is issued in accordance with the general rules. If an individual entrepreneur does not have cash equipment and it is registered with a tax organization as a UTND payer, then TC is the only document that is drawn up during a sale and purchase transaction.

Mandatory rules for registration:

  • All mandatory items must be filled in (especially when the document is issued without a CC).
  • Information of an advertising or other nature may be printed in the document, but on condition that it does not obscure the visibility of the main points.
  • Each commodity item is entered into the document separately. Generalizations are not allowed, under any circumstances.
  • The total amount is indicated without fail, even if 1 product is purchased.
  • Empty lines are crossed out.
  • If the list of goods does not fit into the document form used, it is allowed to fill out several copies with numbers, and the total amount of the purchase is written in the latter.
  • The presence of the inscription "paid" or "received" is not an error, but it is not necessary either.

The procedure for filling out a sales receipt

There is no strictly regulated form for PM, but the following information should be clearly indicated in it:

  • date of issue to the buyer;
  • Document Number;
  • list of goods sold (in detail, sometimes with articles);
  • quantity of goods or services;
  • the amount paid by the buyer;
  • form of payment;
  • surname and personal signature of the seller;
  • seal of the seller company or its TIN.

A detailed description of the procedure for issuing a TC is discussed below.

Number

Required. You can use continuous numbering from the beginning of the year or start a new one every day.

date of

Enter the day, month and year of purchase. The month is best written in cursive.

Name of the organization

Filled in exactly as indicated in the Certificate with a mandatory TIN. You can enter manually or put a special stamp. Additional information about the organization is indicated at the request of the seller. Abbreviations should be avoided.

Name of product

Grouping items is not allowed. The quantity is given in numbers. If the sale is carried out in pairs, then you need to be careful when filling out.

The price of the product

Written in numbers. Kopeks are separated from rubles by a dot or a comma. In the absence of kopecks, zeros are put after the punctuation mark.

Sum

The amount for each quantity of goods and separately the total amount of the purchase are signed in figures and in words, and kopecks are written in numbers in both cases.

Information about the seller who released the goods

The position, full name and signature are indicated. The signature of a seller who is not officially registered in the organization is not allowed. Such a person must use forms prepared and filled in by the organizer in advance. Unconditional trust in the employee in this case is mandatory; otherwise, during the check, an unrecorded sale of someone else's goods for a huge amount may be revealed.

If the TC is provided as an addition to the cash document, then the line “the presence of the CC is mandatory” is indicated in it.

Do I need a stamp on the sales receipt?

According to the decision of the FAS MO dated June 19, 2006 N KA-A40 / 5456-06, the absence of a seal on the PM is not an offense. But in practice, the presence of an imprint on a document for organizations is an unspoken rule.

If the seller organization has the status of an LLC, then a transaction invoice must be attached to the stamped PM.

The presence of a seal on a document provided by an individual entrepreneur is an additional guarantee of a sale and purchase transaction. And in disputable situations, the print can help.

Sales receipt for individual entrepreneurs (on the simplified tax system, on UTII)

An individual entrepreneur registered as a UTII taxpayer has the right not to use cash equipment. Then only PM acts as a document confirming the fact of the sale of goods. In this case, its correct filling plays a key role in the work of the organization.

IP, located on the simplified taxation system (simplified taxation system), with each act of sale and purchase, a TC is issued without fail. This is especially true for organizations operating without a cash register.

Conclusion

TC by law is a mandatory document for some organizations (individual entrepreneurs on a special taxation system that do not use cash office equipment). The rest of the sellers issue it to the buyer upon request, together with the COP. However, the availability of such a document filled out in accordance with all the rules is an additional guarantee for both the seller and the client in disputable situations.

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